SARL LAFILE : revenue, balance sheet and financial ratios

SARL LAFILE is a French company founded 34 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in NEUFCHATEL-EN-BRAY (76270), this company of category PME shows in 2025 a revenue of 11.9 M€. 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 - SARL LAFILE (SIREN 384438933)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 11 866 894 € N/C N/C N/C 7 523 914 € 4 862 113 € 4 067 832 € N/C N/C N/C
Net income 178 929 € 96 707 € 191 797 € 257 999 € 167 721 € 79 134 € 125 951 € 92 644 € 95 664 € 77 403 €
EBITDA 321 949 € N/C N/C N/C 271 907 € 133 922 € 199 488 € N/C N/C N/C
Net margin 1.5% N/C N/C N/C 2.2% 1.6% 3.1% N/C N/C N/C

Revenue and income statement

In 2025, SARL LAFILE achieves revenue of 11.9 M€. Over the period 2019-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +19.5%. After deducting consumption (10.4 M€), gross margin stands at 1.4 M€, i.e. a rate of 12%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 322 k€, representing 2.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 179 k€, i.e. 1.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

11 866 894 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 430 760 €

EBITDA (2025) ?
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

321 949 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

285 487 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

178 929 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.7%

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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 121%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

120.738%

Financial autonomy (2025) ?
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

32.348%

Cash flow / Revenue (2025) ?
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

1.686%

Repayment capacity (2025) ?
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

4.763

Asset age ratio (2025) ?
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

23.6%

Solvency indicators evolution
SARL LAFILE

Sector positioning

Debt ratio
120.74 2025
2023
2024
2025
Q1: 4.45
Med: 28.14
Q3: 98.29
Average +5 pts over 3 years

In 2025, the debt ratio of SARL LAFILE (120.74) 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
32.35% 2025
2023
2024
2025
Q1: 21.55%
Med: 46.18%
Q3: 67.72%
Average -20 pts over 3 years

In 2025, the financial autonomy of SARL LAFILE (32.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
4.76 years 2025
2025
Q1: 0.0 years
Med: 0.8 years
Q3: 4.21 years
Average

In 2025, the repayment capacity of SARL LAFILE (4.76) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 307.53. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 13.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

307.532

Interest coverage (2025) ?
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

13.306

Liquidity indicators evolution
SARL LAFILE

Sector positioning

Liquidity ratio
307.53 2025
2023
2024
2025
Q1: 178.81
Med: 299.18
Q3: 561.24
Good -18 pts over 3 years

In 2025, the liquidity ratio of SARL LAFILE (307.53) 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.

Interest coverage
13.31x 2025
2025
Q1: 0.0x
Med: 2.1x
Q3: 16.54x
Good

In 2025, the interest coverage of SARL LAFILE (13.3x) 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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 14 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 45 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 61 days of revenue, i.e. 2.0 M€ to permanently finance.

Operating WCR (2025) ?
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

1 999 453 €

Customer credit (2025) ?
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

11 j

Supplier credit (2025) ?
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

14 j

Inventory turnover (2025) ?
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

45 j

WCR in days of revenue (2025) ?
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

61 j

WCR and payment terms evolution
SARL LAFILE

Positioning of SARL LAFILE in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 113 transactions of similar company sales in 2025, the value of SARL LAFILE is estimated at 1 011 483 € (range 503 033€ - 1 778 595€). With an EBITDA of 321 949€, the sector multiple of 0.7x is applied. The price/revenue ratio is 0.21x (conservative valuation). 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 2025
113 transactions
503k€ 1011k€ 1778k€
1 011 483 € Range: 503 033€ - 1 778 595€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
321 949 € × 0.7x
Estimation 232 720 €
95 653€ - 852 215€
Revenue Multiple 30%
11 866 894 € × 0.21x
Estimation 2 474 951 €
1 355 044€ - 3 673 516€
Net Income Multiple 20%
178 929 € × 4.3x
Estimation 763 193 €
243 467€ - 1 252 166€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Commerce de voitures et de véhicules automobiles légers)

Compare SARL LAFILE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about SARL LAFILE

What is the revenue of SARL LAFILE ?

The revenue of SARL LAFILE in 2025 is 11.9 M€.

Is SARL LAFILE profitable?

Yes, SARL LAFILE generated a net profit of 179 k€ in 2025.

Where is the headquarters of SARL LAFILE ?

The headquarters of SARL LAFILE is located in NEUFCHATEL-EN-BRAY (76270), in the department Seine-Maritime.

Where to find the tax return of SARL LAFILE ?

The tax return of SARL LAFILE 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 SARL LAFILE operate?

SARL LAFILE operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.