L G C A : revenue, balance sheet and financial ratios
L G C A is a French company
founded 16 years ago,
specialized in the sector Commerces de détail d'optique.
Based in PERPIGNAN (66000),
this company of category PME
shows in 2020 a revenue of 3.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, L G C A generates positive net income of 89 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 430 k€ -> 89 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
89 116 €
Loading income statement...
Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
38.842%
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
58.476%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
6.416
17.366
25.053
24.717
78.72
83.911
90.562
108.718
38.842
Financial autonomy
60.998
56.355
59.125
60.615
45.851
44.751
42.85
40.355
58.476
Repayment capacity
0.217
0.61
1.074
1.486
5.025
None
None
None
None
Cash flow / Revenue
15.68%
16.62%
14.082%
10.386%
11.27%
None%
None%
None%
None%
Sector positioning
Debt ratio
38.842024
2022
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Average-17 pts over 3 years
In 2024, the debt ratio of L G C A (38.84) 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
58.48%2024
2022
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Good+17 pts over 3 years
In 2024, the financial autonomy of L G C A (58.5%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 479.20. 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
479.2
Liquidity indicators evolution L G C A
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
293.125
298.602
430.615
426.61
526.51
536.856
546.904
678.332
479.2
Interest coverage
0.656
0.477
1.169
1.342
1.569
None
None
None
None
Sector positioning
Liquidity ratio
479.22024
2022
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Excellent
In 2024, the liquidity ratio of L G C A (479.20) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
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
0 €
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
0 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 and payment terms evolution L G C A
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
319 424 €
385 741 €
552 599 €
745 196 €
888 944 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
13
17
16
27
21
0
0
0
0
Customer payment term (days)
25
24
31
37
48
0
0
0
0
Supplier payment term (days)
66
106
54
45
55
0
0
0
0
Positioning of L G C A in its sector
Comparison with sector Commerces de détail d'optique
Valuation estimate
Based on 117 transactions of similar company sales
in 2024,
the value of L G C A is estimated at
217 134 €
(range 102 291€ - 673 546€).
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 value2024
117 transactions
102k€217k€673k€
217 134 €Range: 102 291€ - 673 546€
NAF 5 année 2024
Valuation method used
Net Income Multiple
89 116 €
×
2.4x
=217 135 €
Range: 102 292€ - 673 546€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 117 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 (Commerces de détail d'optique)
Compare L G C A with other companies in the same sector:
Yes, L G C A generated a net profit of 89 k€ in 2024.
Where is the headquarters of L G C A ?
The headquarters of L G C A is located in PERPIGNAN (66000), in the department Pyrenees-Orientales.
Where to find the tax return of L G C A ?
The tax return of L G C A 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 G C A operate?
L G C A operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
Rotate your phone to landscape mode to view the chart