Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

L&B : revenue, balance sheet and financial ratios

L&B is a French company founded 2 years ago, specialized in the sector Vente à distance sur catalogue général. Based in VANDRIMARE (27380), this company of category PME shows in 2023 a net income negative of -8 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - L&B (SIREN 977548668)
Indicator 2023
Revenue N/C
Net income -7 575 €
EBITDA -7 575 €
Net margin N/C

Revenue and income statement

In 2023, L&B records a net loss of 8 k€. This deficit will reduce equity on the balance sheet.

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

-7 575 €

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

-7 575 €

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

-7 575 €

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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 -90%. 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 -896%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-89.65%

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

-896.302%

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

-0.66

Solvency indicators evolution
L&B

Sector positioning

Debt ratio
-89.65 2023
2023
Q1: 0.0
Med: 0.5
Q3: 54.59
Excellent

In 2023, the debt ratio of L&B (-89.65) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-896.3% 2023
2023
Q1: 0.0%
Med: 18.48%
Q3: 51.91%
Watch

In 2023, the financial autonomy of L&B (-896.3%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-0.66 years 2023
2023
Q1: -0.2 years
Med: 0.0 years
Q3: 0.17 years
Excellent

In 2023, the repayment capacity of L&B (-0.66) 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 51.83. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

51.833

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

0.0

Liquidity indicators evolution
L&B

Sector positioning

Liquidity ratio
51.83 2023
2023
Q1: 92.37
Med: 168.72
Q3: 354.82
Watch

In 2023, the liquidity ratio of L&B (51.83) 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.

Interest coverage
0.0x 2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.02x
Average

In 2023, the interest coverage of L&B (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Positioning of L&B in its sector

Comparison with sector Vente à distance sur catalogue général

Similar companies (Vente à distance sur catalogue général)

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

Frequently asked questions about L&B

What is the revenue of L&B ?

The revenue of L&B is not publicly disclosed (confidential accounts filed with INPI).

Is L&B profitable?

L&B recorded a net loss in 2023.

Where is the headquarters of L&B ?

The headquarters of L&B is located in VANDRIMARE (27380), in the department Eure.

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 Vente à distance sur catalogue général (NAF code 47.91A). See the 'Sector positioning' section above to compare the company with its competitors.