LAW INFORMATIQUE : revenue, balance sheet and financial ratios

LAW INFORMATIQUE is a French company founded 32 years ago, specialized in the sector Conseil en systèmes et logiciels informatiques. Based in LEVALLOIS-PERRET (92300), this company of category PME shows in 2023 a revenue of 340 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - LAW INFORMATIQUE (SIREN 392091773)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 340 320 € 471 275 € 456 944 € 367 956 € 452 757 € 529 201 € N/C 517 758 € 513 983 €
Net income -17 302 € 3 225 € 9 183 € 4 500 € 9 792 € 11 504 € -20 301 € 171 721 € 7 197 €
EBITDA 8 267 € 13 512 € 14 390 € 10 117 € 16 517 € -510 274 € -10 234 € 30 002 € 29 666 €
Net margin -5.1% 0.7% 2.0% 1.2% 2.2% 2.2% N/C 33.2% 1.4%

Revenue and income statement

In 2023, LAW INFORMATIQUE achieves revenue of 340 k€. Revenue is declining over the period 2015-2023 (CAGR: -5.0%). Significant drop of -28% vs 2022. After deducting consumption (0 €), gross margin stands at 340 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 8 k€, representing 2.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -17 k€ (-5.1% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

340 320 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

340 320 €

EBITDA (2023) ?
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

8 267 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

8 224 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-17 302 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.4%

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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 10%. 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 90%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

10.381%

Financial autonomy (2023) ?
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

89.579%

Cash flow / Revenue (2023) ?
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

-5.084%

Repayment capacity (2023) ?
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

-27.977

Solvency indicators evolution
LAW INFORMATIQUE

Sector positioning

Debt ratio
10.38 2023
2021
2022
2023
Q1: 0.0
Med: 4.6
Q3: 39.98
Average

In 2023, the debt ratio of LAW INFORMATIQUE (10.38) 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
89.58% 2023
2021
2022
2023
Q1: 8.2%
Med: 34.41%
Q3: 61.07%
Excellent

In 2023, the financial autonomy of LAW INFORMATIQUE (89.6%) 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
-27.98 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.65 years
Excellent -51 pts over 3 years

In 2023, the repayment capacity of LAW INFORMATIQUE (-27.98) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 99.93. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 308.8x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

99.933

Interest coverage (2023) ?
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

308.782

Liquidity indicators evolution
LAW INFORMATIQUE

Sector positioning

Liquidity ratio
99.93 2023
2021
2022
2023
Q1: 145.87
Med: 232.2
Q3: 431.15
Average

In 2023, the liquidity ratio of LAW INFORMATIQUE (99.93) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
308.78x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.1x
Excellent

In 2023, the interest coverage of LAW INFORMATIQUE (308.8x) 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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 564 days. Excellent situation: suppliers finance 544 days of the operating cycle (retail model). WCR is negative (-16 days): operations structurally generate cash. Notable WCR improvement over the period (-116%), freeing up cash.

Operating WCR (2023) ?
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

-14 957 €

Customer credit (2023) ?
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

20 j

Supplier credit (2023) ?
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

564 j

Inventory turnover (2023) ?
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 (2023) ?
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

-16 j

WCR and payment terms evolution
LAW INFORMATIQUE

Positioning of LAW INFORMATIQUE in its sector

Comparison with sector Conseil en systèmes et logiciels informatiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (45 transactions). This range of 10 582€ to 24 664€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
10k€ 21k€ 24k€
21 709 € Range: 10 582€ - 24 664€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 45 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 (Conseil en systèmes et logiciels informatiques)

Compare LAW INFORMATIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil en systèmes et logiciels informatiques

Frequently asked questions about LAW INFORMATIQUE

What is the revenue of LAW INFORMATIQUE ?

The revenue of LAW INFORMATIQUE in 2023 is 340 k€.

Is LAW INFORMATIQUE profitable?

LAW INFORMATIQUE recorded a net loss in 2023.

Where is the headquarters of LAW INFORMATIQUE ?

The headquarters of LAW INFORMATIQUE is located in LEVALLOIS-PERRET (92300), in the department Hauts-de-Seine.

Where to find the tax return of LAW INFORMATIQUE ?

The tax return of LAW INFORMATIQUE 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 LAW INFORMATIQUE operate?

LAW INFORMATIQUE operates in the sector Conseil en systèmes et logiciels informatiques (NAF code 62.02A). See the 'Sector positioning' section above to compare the company with its competitors.