MAP LIFFRE : revenue, balance sheet and financial ratios

MAP LIFFRE is a French company founded 20 years ago, specialized in the sector Restauration de type rapide. Based in LIFFRE (35340), this company of category ETI shows in 2017 a revenue of 2.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - MAP LIFFRE (SIREN 487421497)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C 2 602 107 € 2 487 202 €
Net income 339 969 € 373 612 € 414 000 € 513 337 € 333 420 € 296 010 € 316 892 € 291 002 € 236 112 €
EBITDA N/C N/C N/C N/C N/C N/C N/C 358 943 € 349 284 €
Net margin N/C N/C N/C N/C N/C N/C N/C 11.2% 9.5%

Revenue and income statement

In 2024, MAP LIFFRE generates positive net income of 340 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 236 k€ -> 340 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

339 969 €

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 183%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

183.136%

Financial autonomy (2024) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

25.273%

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

46.1%

Solvency indicators evolution
MAP LIFFRE

Sector positioning

Debt ratio
183.14 2024
2022
2023
2024
Q1: 0.0
Med: 16.12
Q3: 113.7
Average +20 pts over 3 years

In 2024, the debt ratio of MAP LIFFRE (183.14) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
25.27% 2024
2022
2023
2024
Q1: 0.43%
Med: 16.82%
Q3: 42.04%
Good -13 pts over 3 years

In 2024, the financial autonomy of MAP LIFFRE (25.3%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 141.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

141.754

Liquidity indicators evolution
MAP LIFFRE

Sector positioning

Liquidity ratio
141.75 2024
2022
2023
2024
Q1: 55.0
Med: 110.69
Q3: 196.26
Good -15 pts over 3 years

In 2024, the liquidity ratio of MAP LIFFRE (141.75) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

0 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

0 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

0 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR and payment terms evolution
MAP LIFFRE

Positioning of MAP LIFFRE in its sector

Comparison with sector Restauration de type rapide

Valuation estimate

Based on 698 transactions of similar company sales in 2024, the value of MAP LIFFRE is estimated at 2 364 179 € (range 1 179 872€ - 5 353 420€). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2024
698 transactions
1179k€ 2364k€ 5353k€
2 364 179 € Range: 1 179 872€ - 5 353 420€
NAF 5 année 2024

Valuation method used

Net Income Multiple
339 969 € × 7.0x = 2 364 179 €
Range: 1 179 873€ - 5 353 421€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 698 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Restauration de type rapide)

Compare MAP LIFFRE with other companies in the same sector:

Frequently asked questions about MAP LIFFRE

What is the revenue of MAP LIFFRE ?

The revenue of MAP LIFFRE in 2017 is 2.6 M€.

Is MAP LIFFRE profitable?

Yes, MAP LIFFRE generated a net profit of 340 k€ in 2024.

Where is the headquarters of MAP LIFFRE ?

The headquarters of MAP LIFFRE is located in LIFFRE (35340), in the department Ille-et-Vilaine.

Where to find the tax return of MAP LIFFRE ?

The tax return of MAP LIFFRE is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does MAP LIFFRE operate?

MAP LIFFRE operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.