LC DISTRIBUTION SERVICES : revenue, balance sheet and financial ratios

LC DISTRIBUTION SERVICES is a French company founded 14 years ago, specialized in the sector Autres activités de nettoyage des bâtiments et nettoyage industriel. Based in CIVRIEUX-D'AZERGUES (69380), this company of category PME shows in 2019 a revenue of 69 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - LC DISTRIBUTION SERVICES (SIREN 539108399)
Indicator 2019 2018 2017 2016 2015
Revenue 69 136 € 183 230 € 57 701 € 56 734 € 170 667 €
Net income 27 619 € 32 787 € -42 141 € -42 631 € 7 630 €
EBITDA 42 413 € 11 334 € -30 578 € -29 803 € 23 742 €
Net margin 39.9% 17.9% -73.0% -75.1% 4.5%

Revenue and income statement

In 2019, LC DISTRIBUTION SERVICES achieves revenue of 69 k€. Revenue is declining over the period 2015-2019 (CAGR: -20.2%). Significant drop of -62% vs 2018. After deducting consumption (8 k€), gross margin stands at 61 k€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 42 k€, representing 61.3% of revenue. Positive scissor effect: EBITDA margin improves by +55.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 28 k€, i.e. 39.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

69 136 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

60 781 €

EBITDA (2019) ?
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

42 413 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

27 619 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

27 619 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

61.3%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -171%. 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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 61.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-171.041%

Financial autonomy (2019) ?
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

1.071%

Cash flow / Revenue (2019) ?
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

61.249%

Repayment capacity (2019) ?
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

0.0

Asset age ratio (2019) ?
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

27.0%

Solvency indicators evolution
LC DISTRIBUTION SERVICES

Sector positioning

Debt ratio
-171.04 2019
2017
2018
2019
Q1: 0.04
Med: 9.22
Q3: 43.9
Excellent

In 2019, the debt ratio of LC DISTRIBUTION SERVICES (-171.04) 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
1.07% 2019
2017
2018
2019
Q1: 5.59%
Med: 29.01%
Q3: 51.49%
Watch

In 2019, the financial autonomy of LC DISTRIBUTION SERVICES (1.1%) 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
0.0 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.01 years
Q3: 0.73 years
Excellent

In 2019, the repayment capacity of LC DISTRIBUTION SERVICES (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 89.40. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

89.402

Interest coverage (2019) ?
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
LC DISTRIBUTION SERVICES

Sector positioning

Liquidity ratio
89.4 2019
2017
2018
2019
Q1: 119.97
Med: 169.77
Q3: 253.56
Watch

In 2019, the liquidity ratio of LC DISTRIBUTION SERVICES (89.40) 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 2019
2017
2018
2019
Q1: 0.0x
Med: 0.02x
Q3: 1.64x
Average

In 2019, the interest coverage of LC DISTRIBUTION SERVICES (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: 642 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 643 days. Favorable situation: supplier credit is longer than customer credit by 1 days. Inventory turnover is 31 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-204 days): operations structurally generate cash. Notable WCR improvement over the period (-61%), freeing up cash.

Operating WCR (2019) ?
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

-39 173 €

Customer credit (2019) ?
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

642 j

Supplier credit (2019) ?
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

643 j

Inventory turnover (2019) ?
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

31 j

WCR in days of revenue (2019) ?
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

-204 j

WCR and payment terms evolution
LC DISTRIBUTION SERVICES

Positioning of LC DISTRIBUTION SERVICES in its sector

Comparison with sector Autres activités de nettoyage des bâtiments et nettoyage industriel

Valuation estimate

Based on 53 transactions of similar company sales (all years), the value of LC DISTRIBUTION SERVICES is estimated at 79 938 € (range 32 140€ - 130 729€). With an EBITDA of 42 413€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.35x (conservative valuation). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2019
53 tx
32k€ 79k€ 130k€
79 938 € Range: 32 140€ - 130 729€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
42 413 € × 2.6x
Estimation 108 371 €
43 724€ - 166 594€
Revenue Multiple 30%
69 136 € × 0.35x
Estimation 24 367 €
10 121€ - 41 877€
Net Income Multiple 20%
27 619 € × 3.3x
Estimation 92 214 €
36 211€ - 174 347€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 53 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 (Autres activités de nettoyage des bâtiments et nettoyage industriel)

Compare LC DISTRIBUTION SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités de nettoyage des bâtiments et nettoyage industriel

Frequently asked questions about LC DISTRIBUTION SERVICES

What is the revenue of LC DISTRIBUTION SERVICES ?

The revenue of LC DISTRIBUTION SERVICES in 2019 is 69 k€.

Is LC DISTRIBUTION SERVICES profitable?

Yes, LC DISTRIBUTION SERVICES generated a net profit of 28 k€ in 2019.

Where is the headquarters of LC DISTRIBUTION SERVICES ?

The headquarters of LC DISTRIBUTION SERVICES is located in CIVRIEUX-D'AZERGUES (69380), in the department Rhone.

Where to find the tax return of LC DISTRIBUTION SERVICES ?

The tax return of LC DISTRIBUTION SERVICES 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 LC DISTRIBUTION SERVICES operate?

LC DISTRIBUTION SERVICES operates in the sector Autres activités de nettoyage des bâtiments et nettoyage industriel (NAF code 81.22Z). See the 'Sector positioning' section above to compare the company with its competitors.