L.B. : revenue, balance sheet and financial ratios

L.B. is a French company founded 29 years ago, specialized in the sector Activités des sociétés holding. Based in LA ROCHELLE (17000), this company of category PME shows in 2019 a revenue of 13 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 - L.B. (SIREN 410092217)
Indicator 2020 2019 2018 2017
Revenue N/C 12 900 € 156 456 € 162 204 €
Net income -96 053 € 840 173 € 103 926 € 8 663 €
EBITDA -146 441 € -126 046 € -28 866 € 9 108 €
Net margin N/C 6513.0% 66.4% 5.3%

Revenue and income statement

En 2020, L.B. registra una pérdida neta de 96 k€.

EBITDA (2020) ?
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

-146 441 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-100 146 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-96 053 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 1%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 97%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.507%

Financial autonomy (2020) ?
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

97.05%

Repayment capacity (2020) ?
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

-0.041

Asset age ratio (2020) ?
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

16.3%

Solvency indicators evolution
L.B.

Sector positioning

Ratio de endeudamiento
0.51 2020
2018
2019
2020
Q1: 0.16
Med: 16.58
Q3: 89.95
Bueno

En 2020, el ratio de endeudamiento de L.B. (0.51) se sitúa por debajo de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Esta posición controlada refleja una gestión prudente.

Autonomía financiera
97.05% 2020
2018
2019
2020
Q1: 21.18%
Med: 59.62%
Q3: 88.69%
Excelente

En 2020, el autonomía financiera de L.B. (97.0%) se sitúa en el top 25% del sector. Este ratio representa la parte del patrimonio en la financiación total. Alta autonomía refleja independencia financiera y capacidad para absorber choques.

Capacidad de reembolso
-0.04 ans 2020
2018
2019
2020
Q1: -0.04 ans
Med: 0.09 ans
Q3: 4.02 ans
Bueno -5 pts over 3 years

En 2020, el capacidad de reembolso de L.B. (-0.0 an) se sitúa por debajo de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Esta posición controlada refleja una gestión prudente.

Liquidity ratios

El ratio de liquidez se sitúa en 2659.64. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

Liquidity ratio (2020) ?
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

2659.645

Interest coverage (2020) ?
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

-1.366

Liquidity indicators evolution
L.B.

Sector positioning

Ratio de liquidez
2659.64 2020
2018
2019
2020
Q1: 106.93
Med: 440.58
Q3: 2307.95
Excelente +22 pts over 3 years

En 2020, el ratio de liquidez de L.B. (2659.64) se sitúa en el top 25% del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio superior a 1 asegura cobertura cómoda de vencimientos a corto plazo.

Cobertura de intereses
-1.37x 2020
2018
2019
2020
Q1: -58.17x
Med: 0.0x
Q3: 0.0x
Average

En 2020, el cobertura de intereses de L.B. (-1.4x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 0 días. Plazo proveedores: 81 días. Excelente situación: los proveedores financian 81 días del ciclo operativo.

Operating WCR (2020) ?
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 (2020) ?
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 (2020) ?
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

81 j

Inventory turnover (2020) ?
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.B.

Positioning of L.B. in its sector

Comparison with sector Activités des sociétés holding

Similar companies (Activités des sociétés holding)

Compare L.B. with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about L.B.

What is the revenue of L.B. ?

The revenue of L.B. in 2019 is 13 k€.

Is L.B. profitable?

L.B. recorded a net loss in 2020.

Where is the headquarters of L.B. ?

The headquarters of L.B. is located in LA ROCHELLE (17000), in the department Charente-Maritime.

Where to find the tax return of L.B. ?

The tax return of L.B. 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. operate?

L.B. operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.