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.

Data updated on 2026-04-18

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

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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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 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
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

47.2%

Solvency indicators evolution
LAJS DISTRIBUTION

Sector positioning

Debt ratio
2545.54 2024
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

Sector positioning

Liquidity ratio
75.07 2024
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

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 value 2024
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.