L B INDUSTRIES ET PAR ABREVIATION LBI : revenue, balance sheet and financial ratios

L B INDUSTRIES ET PAR ABREVIATION LBI is a French company founded 19 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in CHEFFES (49125), this company of category PME shows in 2024 a revenue of 265 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 - L B INDUSTRIES ET PAR ABREVIATION LBI (SIREN 489819938)
Indicator 2024 2023 2022 2022 2021 2020 2019 2018 2017
Revenue 264 844 € 303 836 € 131 330 € 264 550 € 278 839 € 289 592 € 294 799 € 266 237 € 245 054 €
Net income 81 119 € 170 911 € 18 390 € 35 672 € -4 872 € 42 458 € 30 020 € 3 461 € -14 743 €
EBITDA 110 037 € 119 833 € -27 518 € 59 € 16 949 € 31 947 € 29 393 € -22 301 € -21 327 €
Net margin 30.6% 56.3% 14.0% 13.5% -1.7% 14.7% 10.2% 1.3% -6.0%

Revenue and income statement

In 2024, L B INDUSTRIES ET PAR ABREVIATION LBI achieves revenue of 265 k€. Revenue is growing positively over 9 years (CAGR: +1.1%). Significant drop of -13% vs 2023. After deducting consumption (0 €), gross margin stands at 265 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 110 k€, representing 41.5% of revenue. Positive scissor effect: EBITDA margin improves by +2.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 81 k€, i.e. 30.6% 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

264 844 €

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

264 844 €

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

110 037 €

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

91 282 €

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

81 119 €

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

41.5%

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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 99%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 38.4% 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 (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

0.013%

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

98.65%

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

38.411%

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

0.002

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

60.6%

Solvency indicators evolution
L B INDUSTRIES ET PAR ABREVIATION LBI

Sector positioning

Debt ratio
0.01 2024
2022
2023
2024
Q1: 0.01
Med: 13.69
Q3: 116.56
Excellent

In 2024, the debt ratio of L B INDUSTRIES ET PAR AB... (0.01) 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
98.65% 2024
2022
2023
2024
Q1: 13.95%
Med: 55.8%
Q3: 90.35%
Excellent

In 2024, the financial autonomy of L B INDUSTRIES ET PAR AB... (98.7%) 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 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.15 years
Q3: 4.69 years
Good -10 pts over 3 years

In 2024, the repayment capacity of L B INDUSTRIES ET PAR AB... (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1313.64. 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

1313.638

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

0.0

Liquidity indicators evolution
L B INDUSTRIES ET PAR ABREVIATION LBI

Sector positioning

Liquidity ratio
1313.64 2024
2022
2023
2024
Q1: 132.35
Med: 897.73
Q3: 5412.13
Good

In 2024, the liquidity ratio of L B INDUSTRIES ET PAR AB... (1313.64) 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
0.0x 2024
2022
2023
2024
Q1: -144.56x
Med: -8.16x
Q3: 0.0x
Excellent +33 pts over 3 years

In 2024, the interest coverage of L B INDUSTRIES ET PAR AB... (0.0x) 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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Overall, WCR represents 17 days of revenue, i.e. 12 k€ to permanently finance. Notable WCR improvement over the period (-75%), freeing up 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

12 474 €

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

30 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

45 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

17 j

WCR and payment terms evolution
L B INDUSTRIES ET PAR ABREVIATION LBI

Positioning of L B INDUSTRIES ET PAR ABREVIATION LBI in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 372 420€ to 1 027 702€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
372k€ 766k€ 1027k€
766 306 € Range: 372 420€ - 1 027 702€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 26 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 (Fonds de placement et entités financières similaires)

Compare L B INDUSTRIES ET PAR ABREVIATION LBI with other companies in the same sector:

Voir toutes les statistiques du secteur Fonds de placement et entités financières similaires

Frequently asked questions about L B INDUSTRIES ET PAR ABREVIATION LBI

What is the revenue of L B INDUSTRIES ET PAR ABREVIATION LBI ?

The revenue of L B INDUSTRIES ET PAR ABREVIATION LBI in 2024 is 265 k€.

Is L B INDUSTRIES ET PAR ABREVIATION LBI profitable?

Yes, L B INDUSTRIES ET PAR ABREVIATION LBI generated a net profit of 81 k€ in 2024.

Where is the headquarters of L B INDUSTRIES ET PAR ABREVIATION LBI ?

The headquarters of L B INDUSTRIES ET PAR ABREVIATION LBI is located in CHEFFES (49125), in the department Maine-et-Loire.

Where to find the tax return of L B INDUSTRIES ET PAR ABREVIATION LBI ?

The tax return of L B INDUSTRIES ET PAR ABREVIATION LBI 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 L B INDUSTRIES ET PAR ABREVIATION LBI operate?

L B INDUSTRIES ET PAR ABREVIATION LBI operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.