ROBERT LAFONT PARTICIPATIONS : revenue, balance sheet and financial ratios

ROBERT LAFONT PARTICIPATIONS is a French company founded 14 years ago, specialized in the sector Activités des sièges sociaux. Based in BOULOGNE-BILLANCOURT (92100), this company of category PME shows in 2022 a revenue of 100 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - ROBERT LAFONT PARTICIPATIONS (SIREN 535034979)
Indicator 2022 2021 2020 2019 2018 2016 2015
Revenue 100 000 € N/C 10 856 € 34 823 € 54 324 € 39 000 € 150 550 €
Net income -177 608 € 66 586 € -175 720 € 331 717 € -247 154 € -281 300 € 26 754 €
EBITDA -323 786 € -109 935 € 7 897 € 3 867 € -42 483 € -85 644 € -15 142 €
Net margin -177.6% N/C -1618.6% 952.6% -455.0% -721.3% 17.8%

Revenue and income statement

In 2022, ROBERT LAFONT PARTICIPATIONS achieves revenue of 100 k€. Revenue is declining over the period 2015-2022 (CAGR: -5.7%). After deducting consumption (0 €), gross margin stands at 100 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -324 k€, representing -323.8% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -178 k€ (-177.6% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

100 000 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

100 000 €

EBITDA (2022) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-323 786 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-327 901 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-177 608 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-323.8%

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Chart evolution

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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 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 91%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2022) ?
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

90.992%

Cash flow / Revenue (2022) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-427.907%

Repayment capacity (2022) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.0

Asset age ratio (2022) ?
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

48.9%

Solvency indicators evolution
ROBERT LAFONT PARTICIPATIONS

Sector positioning

Debt ratio
0.0 2022
2020
2021
2022
Q1: 0.51
Med: 24.26
Q3: 115.89
Excellent

In 2022, the debt ratio of ROBERT LAFONT PARTICIPATIONS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
90.99% 2022
2020
2021
2022
Q1: 18.08%
Med: 52.89%
Q3: 84.23%
Excellent

In 2022, the financial autonomy of ROBERT LAFONT PARTICIPATIONS (91.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.34 years
Q3: 4.08 years
Excellent

In 2022, the repayment capacity of ROBERT LAFONT PARTICIPATIONS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 74.90. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

74.898

Interest coverage (2022) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
ROBERT LAFONT PARTICIPATIONS

Sector positioning

Liquidity ratio
74.9 2022
2020
2021
2022
Q1: 101.19
Med: 345.91
Q3: 1581.92
Watch

In 2022, the liquidity ratio of ROBERT LAFONT PARTICIPATIONS (74.90) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2022
2020
2021
2022
Q1: -30.73x
Med: 0.0x
Q3: 2.5x
Good -25 pts over 3 years

In 2022, the interest coverage of ROBERT LAFONT PARTICIPATIONS (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 601 days. Excellent situation: suppliers finance 554 days of the operating cycle (retail model). Overall, WCR represents 599 days of revenue, i.e. 166 k€ to permanently finance. Notable WCR improvement over the period (-85%), freeing up cash.

Operating WCR (2022) ?
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

166 368 €

Customer credit (2022) ?
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

47 j

Supplier credit (2022) ?
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

601 j

Inventory turnover (2022) ?
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 in days of revenue (2022) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

599 j

WCR and payment terms evolution
ROBERT LAFONT PARTICIPATIONS

Positioning of ROBERT LAFONT PARTICIPATIONS in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 107 transactions of similar company sales in 2022, the value of ROBERT LAFONT PARTICIPATIONS is estimated at 64 624 € (range 15 718€ - 115 964€). The price/revenue ratio is 0.65x (in line with sector norms). 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 2022
107 transactions
15k€ 64k€ 115k€
64 624 € Range: 15 718€ - 115 964€
NAF 5 année 2022

Valuation method used

Revenue Multiple
100 000 € × 0.65x = 64 624 €
Range: 15 718€ - 115 965€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 107 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 (Activités des sièges sociaux)

Compare ROBERT LAFONT PARTICIPATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about ROBERT LAFONT PARTICIPATIONS

What is the revenue of ROBERT LAFONT PARTICIPATIONS ?

The revenue of ROBERT LAFONT PARTICIPATIONS in 2022 is 100 k€.

Is ROBERT LAFONT PARTICIPATIONS profitable?

ROBERT LAFONT PARTICIPATIONS recorded a net loss in 2022.

Where is the headquarters of ROBERT LAFONT PARTICIPATIONS ?

The headquarters of ROBERT LAFONT PARTICIPATIONS is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of ROBERT LAFONT PARTICIPATIONS ?

The tax return of ROBERT LAFONT PARTICIPATIONS 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 ROBERT LAFONT PARTICIPATIONS operate?

ROBERT LAFONT PARTICIPATIONS operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.