Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
Le dernier exercice comptable publié pour cette entreprise remonte à 2019. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.
LBA DECOUPE : revenue, balance sheet and financial ratios
LBA DECOUPE is a French company
founded 35 years ago,
specialized in the sector Transformation et conservation de la viande de boucherie.
Based in BAYE (29300),
this company of category PME
shows in 2019 a revenue of 109 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-08-08
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Synthèse
Santé financière :
Saine
Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.
In summary, LBA DECOUPE posts positive profitability over the latest financial year. Its financial structure is solid, with debt well contained relative to its sector.
Revenue and income statement
In 2019, LBA DECOUPE achieves revenue of 109 k€. After deducting consumption (6 k€), gross margin stands at 103 k€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 19.6% of revenue. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.4%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 16.5% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2019)
?
109 145 €
Gross margin (2019)
?
103 100 €
Net income (2019)
?
17 971 €
EBITDA margin (2019)
?
19.6%
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The detailed income statement is not available for this company (simplified accounts or confidential data).
Assets
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Assets balance sheet data not available for this company
Liabilities
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Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 2%. Compared with its sector, this ratio places the company among the best positioned (sector median: 41.8%). Financial autonomy (= Equity / Total assets x 100) reaches 1%. This ratio is less favorable than the sector median (37.0%) and warrants attention. Cash flow represents 17.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.0%).
Debt ratio (2019)
?
2.02%
Financial autonomy (2019)
?
1.34%
Cash flow / Revenue (2019)
?
17.13%
Repayment capacity (2019)
?
0.0
Asset age ratio (2019)
?
7.3%
| Indicator |
2019 |
| Debt ratio |
2.015 |
| Financial autonomy |
1.342 |
| Repayment capacity |
0.0 |
| Cash flow / Revenue |
17.13% |
Sector positioning
Q1: 10.13%
Med: 41.76%
Q3: 108.18%
Excellent
In 2019, the debt ratio of LBA DECOUPE (2.0%) 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.
Q1: 21.26%
Med: 37.05%
Q3: 53.46%
Watch
In 2019, the financial autonomy of LBA DECOUPE (1.3%) 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.
Q1: 0.0 years
Med: 1.09 years
Q3: 3.63 years
Excellent
In 2019, the repayment capacity of LBA DECOUPE (0.00) 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 2.45. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.5).
Liquidity ratio (2019)
?
2.45
Interest coverage (2019)
?
0.0
| Indicator |
2019 |
| Liquidity ratio |
2.44761 |
| Interest coverage |
0.0 |
Sector positioning
Q1: 0.99
Med: 1.54
Q3: 2.17
Excellent
In 2019, the liquidity ratio of LBA DECOUPE (2.45) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
Q1: 0.0x
Med: 0.74x
Q3: 5.17x
Average
In 2019, the interest coverage of LBA DECOUPE (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.
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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Favorable situation: supplier credit is longer than customer credit by 23 days. WCR is negative (-9 days): operations structurally generate cash.
Operating WCR (2019)
?
-2 786 €
Customer credit (2019)
?
8 j
Supplier credit (2019)
?
31 j
Inventory turnover (2019)
?
0 j
WCR in days of revenue (2019)
?
-9 j
| Indicator |
2019 |
| Operating WCR |
-2 786 € |
| Inventory turnover (days) |
0 |
| Customer payment term (days) |
8 |
| Supplier payment term (days) |
31 |
Positioning of LBA DECOUPE in its sector
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (45 transactions).
This range of 11 621€ to 75 618€ is provided for information purposes only and requires in-depth analysis to be confirmed.
34 123 €
Range: 11 621€ - 75 618€
NAF 5 all-time
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...).
Top companies in Transformation et conservation de la viande de boucherie
Largest companies by revenue in the sector Transformation et conservation de la viande de boucherie:
Frequently asked questions about LBA DECOUPE
What is the revenue of LBA DECOUPE ?
The revenue of LBA DECOUPE in 2019 is 109 k€.
Is LBA DECOUPE profitable?
Yes, LBA DECOUPE generated a net profit of 18 k€ in 2019.
Where is the headquarters of LBA DECOUPE ?
The headquarters of LBA DECOUPE is located in BAYE (29300), in the department Finistere.
Where to find the tax return of LBA DECOUPE ?
The tax return of LBA DECOUPE 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 LBA DECOUPE operate?
LBA DECOUPE operates in the sector Transformation et conservation de la viande de boucherie (NAF code 10.11Z). See the 'Sector positioning' section above to compare the company with its competitors.