Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2011-09-21 (14 years)Status: ActiveBusiness sector: SupermarchésLocation: ARTANNES-SUR-INDRE (37260), Indre-et-Loire
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
LAJS DISTRIBUTION : revenue, balance sheet and financial ratios
LAJS DISTRIBUTION is a French company
founded 14 years ago,
specialized in the sector Supermarchés.
Based in ARTANNES-SUR-INDRE (37260),
this company of category PME
shows in 2024 a net income positive of 504€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LAJS DISTRIBUTION (SIREN 534781299)
Indicator
2024
2023
2022
2021
2020
2018
2016
2015
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net income
504 €
-5 367 €
-12 912 €
0 €
0 €
47 218 €
25 252 €
32 800 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2024, LAJS DISTRIBUTION generates positive net income of 504 €. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 33 k€ -> 504 €.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
504 €
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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
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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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 2546%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
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
2545.537%
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
2.392%
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
2015
2016
2018
2020
2021
2022
2023
2024
Debt ratio
897.69
448.451
2333.507
670.974
1775.546
2557.511
3054.575
2545.537
Financial autonomy
5.334
9.008
1.242
5.466
3.789
2.701
2.302
2.392
Repayment capacity
None
None
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
2545.542024
2022
2023
2024
Q1: 1.09
Med: 38.53
Q3: 110.8
Watch
In 2024, the debt ratio of LAJS DISTRIBUTION (2545.54) 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
2.39%2024
2022
2023
2024
Q1: 14.11%
Med: 32.0%
Q3: 48.07%
Average
In 2024, the financial autonomy of LAJS DISTRIBUTION (2.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 75.07. 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
75.066
Liquidity indicators evolution LAJS DISTRIBUTION
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2015
2016
2018
2020
2021
2022
2023
2024
Liquidity ratio
64.258
71.216
60.427
85.098
119.328
104.224
95.54
75.066
Interest coverage
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
75.072024
2022
2023
2024
Q1: 106.02
Med: 141.77
Q3: 201.68
Watch-6 pts over 3 years
In 2024, the liquidity ratio of LAJS DISTRIBUTION (75.07) 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.
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 LAJS DISTRIBUTION
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2018
2020
2021
2022
2023
2024
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
Customer payment term (days)
0
0
26
0
0
0
0
0
Supplier payment term (days)
0
0
455
0
0
0
0
0
Positioning of LAJS DISTRIBUTION in its sector
Comparison with sector Supermarchés
Valuation estimate
Based on 551 transactions of similar company sales
in 2024,
the value of LAJS DISTRIBUTION is estimated at
2 936 €
(range 1 324€ - 6 630€).
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
551 transactions
1k€2k€6k€
2 936 €Range: 1 324€ - 6 630€
NAF 5 année 2024
Valuation method used
Net Income Multiple
504 €
×
5.8x
=2 936 €
Range: 1 325€ - 6 631€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 551 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 (Supermarchés)
Compare LAJS DISTRIBUTION with other companies in the same sector:
Frequently asked questions about LAJS DISTRIBUTION
What is the revenue of LAJS DISTRIBUTION ?
The revenue of LAJS DISTRIBUTION is not publicly disclosed (confidential accounts filed with INPI).
Is LAJS DISTRIBUTION profitable?
Yes, LAJS DISTRIBUTION generated a net profit of 504€ in 2024.
Where is the headquarters of LAJS DISTRIBUTION ?
The headquarters of LAJS DISTRIBUTION is located in ARTANNES-SUR-INDRE (37260), in the department Indre-et-Loire.
Where to find the tax return of LAJS DISTRIBUTION ?
The tax return of LAJS DISTRIBUTION 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 LAJS DISTRIBUTION operate?
LAJS DISTRIBUTION operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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