SARL LORRAINE SERVICES : revenue, balance sheet and financial ratios

SARL LORRAINE SERVICES is a French company founded 33 years ago, specialized in the sector Activités des agences de travail temporaire . Based in CREUTZWALD (57150), this company of category PME shows in 2024 a revenue of 20.8 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 - SARL LORRAINE SERVICES (SIREN 388211682)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 20 767 479 € 31 849 877 € 30 790 822 € 26 525 163 € 19 810 171 € 26 208 130 € 27 891 946 € 18 193 394 €
Net income 320 429 € 702 716 € 736 308 € 680 873 € 460 278 € 688 396 € 860 244 € 523 282 €
EBITDA 326 051 € 813 455 € 746 420 € -271 724 € -72 683 € 786 693 € 828 420 € 434 380 €
Net margin 1.5% 2.2% 2.4% 2.6% 2.3% 2.6% 3.1% 2.9%

Revenue and income statement

In 2024, SARL LORRAINE SERVICES achieves revenue of 20.8 M€. Revenue is growing positively over 8 years (CAGR: +1.9%). Significant drop of -35% vs 2023. After deducting consumption (0 €), gross margin stands at 20.8 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 326 k€, representing 1.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 320 k€, i.e. 1.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

20 767 479 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

20 767 479 €

EBITDA (2024) ?
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

326 051 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

552 151 €

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

320 429 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.6%

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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 128%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 69.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

128.016%

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

24.914%

Cash flow / Revenue (2024) ?
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

0.278%

Repayment capacity (2024) ?
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

69.501

Solvency indicators evolution
SARL LORRAINE SERVICES

Sector positioning

Debt ratio
128.02 2024
2022
2023
2024
Q1: 0.0
Med: 2.73
Q3: 26.78
Watch

In 2024, the debt ratio of SARL LORRAINE SERVICES (128.02) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
24.91% 2024
2022
2023
2024
Q1: 11.73%
Med: 25.56%
Q3: 44.76%
Average +8 pts over 3 years

In 2024, the financial autonomy of SARL LORRAINE SERVICES (24.9%) 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
69.5 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.27 years
Watch

In 2024, the repayment capacity of SARL LORRAINE SERVICES (69.50) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 44.4x. Operating income very largely covers interest expenses: high safety margin.

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

0.0

Interest coverage (2024) ?
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

44.358

Liquidity indicators evolution
SARL LORRAINE SERVICES

Sector positioning

Liquidity ratio
0.0 2024
2022
2023
2024
Q1: 111.16
Med: 138.5
Q3: 192.32
Watch -53 pts over 3 years

In 2024, the liquidity ratio of SARL LORRAINE SERVICES (0.00) 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
44.36x 2024
2022
2023
2024
Q1: -0.69x
Med: 0.0x
Q3: 1.34x
Excellent

In 2024, the interest coverage of SARL LORRAINE SERVICES (44.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. Favorable situation: supplier credit is longer than customer credit by 29 days. WCR is negative (-92 days): operations structurally generate cash.

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

-5 307 960 €

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

29 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 in days of revenue (2024) ?
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

-92 j

WCR and payment terms evolution
SARL LORRAINE SERVICES

Positioning of SARL LORRAINE SERVICES in its sector

Comparison with sector Activités des agences de travail temporaire

Valuation estimate

Based on 135 transactions of similar company sales (all years), the value of SARL LORRAINE SERVICES is estimated at 928 375 € (range 594 140€ - 1 944 300€). With an EBITDA of 326 051€, the sector multiple of 2.0x is applied. The price/revenue ratio is 0.08x (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 2024
135 transactions
594k€ 928k€ 1944k€
928 375 € Range: 594 140€ - 1 944 300€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
326 051 € × 2.0x
Estimation 661 154 €
316 894€ - 1 557 522€
Revenue Multiple 30%
20 767 479 € × 0.08x
Estimation 1 597 695 €
1 253 867€ - 2 856 249€
Net Income Multiple 20%
320 429 € × 1.8x
Estimation 592 449 €
297 667€ - 1 543 322€
How is this estimate calculated?

This estimate is based on the analysis of 135 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 agences de travail temporaire )

Compare SARL LORRAINE SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agences de travail temporaire

Frequently asked questions about SARL LORRAINE SERVICES

What is the revenue of SARL LORRAINE SERVICES ?

The revenue of SARL LORRAINE SERVICES in 2024 is 20.8 M€.

Is SARL LORRAINE SERVICES profitable?

Yes, SARL LORRAINE SERVICES generated a net profit of 320 k€ in 2024.

Where is the headquarters of SARL LORRAINE SERVICES ?

The headquarters of SARL LORRAINE SERVICES is located in CREUTZWALD (57150), in the department Moselle.

Where to find the tax return of SARL LORRAINE SERVICES ?

The tax return of SARL LORRAINE SERVICES 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 LORRAINE SERVICES operate?

SARL LORRAINE SERVICES operates in the sector Activités des agences de travail temporaire (NAF code 78.20Z). See the 'Sector positioning' section above to compare the company with its competitors.