SFL SOCIETE FINANCIERE LEMERLE : revenue, balance sheet and financial ratios

SFL SOCIETE FINANCIERE LEMERLE is a French company founded 30 years ago, specialized in the sector Activités des sociétés holding. Based in LE CROISIC (44490), this company of category PME shows in 2025 a revenue of 103 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - SFL SOCIETE FINANCIERE LEMERLE (SIREN 404969461)
Indicator 2025 2024 2023 2022 2021 2020 2019 2019 2018 2017 2016 2015
Revenue 102 700 € 122 000 € 125 226 € 122 691 € 133 500 € 94 500 € 63 930 € 145 890 € 276 480 € 233 820 € 223 060 € 191 687 €
Net income 47 124 € 135 641 € 160 235 € 103 289 € 154 826 € 40 242 € 351 919 € 75 369 € 288 609 € -254 713 € 38 186 € 18 168 €
EBITDA -22 133 € -12 662 € -3 366 € -39 762 € 2 264 € -26 640 € -22 198 € 281 € 14 162 € 11 542 € 10 580 € 11 509 €
Net margin 45.9% 111.2% 128.0% 84.2% 116.0% 42.6% 550.5% 51.7% 104.4% -108.9% 17.1% 9.5%

Revenue and income statement

In 2025, SFL SOCIETE FINANCIERE LEMERLE achieves revenue of 103 k€. Revenue is declining over the period 2015-2025 (CAGR: -6.0%). Significant drop of -16% vs 2024. After deducting consumption (0 €), gross margin stands at 103 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 -22 k€, representing -21.6% of revenue. Warning negative scissor effect: despite revenue change (-16%), EBITDA varies by -75%, reducing margin by 11.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 47 k€, i.e. 45.9% 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

102 700 €

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

102 700 €

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

-22 133 €

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

-22 827 €

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

47 124 €

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

-21.6%

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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 21%. 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 82%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 46.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

20.975%

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

81.62%

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

46.442%

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

1.459

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

42.5%

Solvency indicators evolution
SFL SOCIETE FINANCIERE LEMERLE

Sector positioning

Debt ratio
20.98 2025
2023
2024
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Average +23 pts over 3 years

In 2025, the debt ratio of SFL SOCIETE FINANCIERE LE... (20.98) 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
81.62% 2025
2023
2024
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Good -11 pts over 3 years

In 2025, the financial autonomy of SFL SOCIETE FINANCIERE LE... (81.6%) 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.

Repayment capacity
1.46 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.98 years
Average +12 pts over 3 years

In 2025, the repayment capacity of SFL SOCIETE FINANCIERE LE... (1.46) 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 7250.96. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

7250.956

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

-12.597

Liquidity indicators evolution
SFL SOCIETE FINANCIERE LEMERLE

Sector positioning

Liquidity ratio
7250.96 2025
2023
2024
2025
Q1: 161.8
Med: 834.57
Q3: 4761.54
Excellent +11 pts over 3 years

In 2025, the liquidity ratio of SFL SOCIETE FINANCIERE LE... (7250.96) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-12.6x 2025
2023
2024
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Average

In 2025, the interest coverage of SFL SOCIETE FINANCIERE LE... (-12.6x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 63 days. Excellent situation: suppliers finance 63 days of the operating cycle (retail model). Overall, WCR represents 202 days of revenue, i.e. 58 k€ to permanently finance. Over 2015-2025, WCR increased by +37%, requiring additional financing.

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

57 535 €

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

0 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

63 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

0 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

202 j

WCR and payment terms evolution
SFL SOCIETE FINANCIERE LEMERLE

Positioning of SFL SOCIETE FINANCIERE LEMERLE in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 37 693€ to 308 809€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
37k€ 85k€ 308k€
85 900 € Range: 37 693€ - 308 809€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 sociétés holding)

Compare SFL SOCIETE FINANCIERE LEMERLE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SFL SOCIETE FINANCIERE LEMERLE

What is the revenue of SFL SOCIETE FINANCIERE LEMERLE ?

The revenue of SFL SOCIETE FINANCIERE LEMERLE in 2025 is 103 k€.

Is SFL SOCIETE FINANCIERE LEMERLE profitable?

Yes, SFL SOCIETE FINANCIERE LEMERLE generated a net profit of 47 k€ in 2025.

Where is the headquarters of SFL SOCIETE FINANCIERE LEMERLE ?

The headquarters of SFL SOCIETE FINANCIERE LEMERLE is located in LE CROISIC (44490), in the department Loire-Atlantique.

Where to find the tax return of SFL SOCIETE FINANCIERE LEMERLE ?

The tax return of SFL SOCIETE FINANCIERE LEMERLE 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 SFL SOCIETE FINANCIERE LEMERLE operate?

SFL SOCIETE FINANCIERE LEMERLE operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.