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

LBP III : revenue, balance sheet and financial ratios

LBP III is a French company founded 16 years ago, specialized in the sector Commerce de détail de la chaussure. Based in SAINT-ANDRE (97440), this company of category PME shows in 2024 a net income positive of 200 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, LBP III posts positive profitability over the latest financial year. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - LBP III (SIREN 524932506)
Indicator 2024 2021 2020 2019 2018
Revenue N/C N/C N/C N/C N/C
Net income 200 232 € 254 694 € -362 683 € 245 188 € 178 862 €
EBITDA N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, LBP III generates positive net income of 200 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2024: 179 k€ -> 200 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

200 232 €

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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 0%. Compared with its sector, this ratio places the company among the best positioned (sector median: 26.4%). Financial autonomy (= Equity / Total assets x 100) reaches 54%. This ratio is more favorable than the sector median (37.3%).

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

0.2%

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

53.84%

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

32.5%

Solvency indicators evolution
LBP III

Sector positioning

Debt ratio
0.2% 2024
Q1: 6.11%
Med: 26.42%
Q3: 76.88%
Excellent

In 2024, the debt ratio of LBP III (0.2%) 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
53.84% 2024
Q1: 11.94%
Med: 37.26%
Q3: 64.12%
Good +26 pts over 3 years

In 2024, the financial autonomy of LBP III (53.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.99. This ratio is slightly less favorable than the sector median (2.5).

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

1.99

Liquidity indicators evolution
LBP III

Sector positioning

Liquidity ratio
1.99 2024
Q1: 1.35
Med: 2.54
Q3: 5.05
Average -13 pts over 3 years

In 2024, the liquidity ratio of LBP III (1.99) 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.

Positioning of LBP III in its sector

Comparison with sector Commerce de détail de la chaussure

Valuation estimate

Based on 242 transactions of similar company sales (all years), the value of LBP III is estimated at 672 687 € (range 226 460€ - 1 807 300€). 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
242 transactions
226k€ 672k€ 1807k€
672 687 € Range: 226 460€ - 1 807 300€
NAF 5 all-time

Valuation method used

Net Income Multiple
200 232 € × 3.4x = 672 688 €
Range: 226 461€ - 1 807 301€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 242 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 (Commerce de détail de la chaussure)

Compare LBP III with other companies in the same sector:

Top companies in Commerce de détail de la chaussure

Largest companies by revenue in the sector Commerce de détail de la chaussure:

Top companies in La Reunion

Largest companies by revenue in the department La Reunion:

Frequently asked questions about LBP III

What is the revenue of LBP III ?

The revenue of LBP III is not publicly disclosed (confidential accounts filed with INPI).

Is LBP III profitable?

Yes, LBP III generated a net profit of 200 k€ in 2024.

Where is the headquarters of LBP III ?

The headquarters of LBP III is located in SAINT-ANDRE (97440), in the department La Reunion.

Where to find the tax return of LBP III ?

The tax return of LBP III 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 LBP III operate?

LBP III operates in the sector Commerce de détail de la chaussure (NAF code 47.72A). See the 'Sector positioning' section above to compare the company with its competitors.