Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2000-01-01 (26 years)Status: ActiveBusiness sector: Commerce de gros d'équipements automobilesLocation: LIMOGES (87280), Haute-Vienne
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
LEJM : revenue, balance sheet and financial ratios
LEJM is a French company
founded 26 years ago,
specialized in the sector Commerce de gros d'équipements automobiles.
Based in LIMOGES (87280),
this company of category PME
shows in 2015 a revenue of 651 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2015, LEJM achieves revenue of 651 k€. After deducting consumption (393 k€), gross margin stands at 258 k€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -193 k€, representing -29.6% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -213 k€ (-32.7% of revenue), which will impact equity.
Revenue (2015)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
651 054 €
Gross margin (2015)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
258 462 €
EBITDA (2015)
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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
-192 679 €
EBIT (2015)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-199 861 €
Net income (2015)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-212 900 €
EBITDA margin (2015)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-28.7%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 105%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory.
Debt ratio (2015)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
105.391%
Financial autonomy (2015)
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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
34.264%
Cash flow / Revenue (2015)
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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
-40.199%
Repayment capacity (2015)
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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
-0.652
Asset age ratio (2015)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
Debt ratio
105.391
Financial autonomy
34.264
Repayment capacity
-0.652
Cash flow / Revenue
-40.199%
Sector positioning
Debt ratio
105.392015
2015
Q1: 0.0
Med: 5.37
Q3: 49.88
Watch
In 2015, the debt ratio of LEJM (105.39) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
34.26%2015
2015
Q1: 4.64%
Med: 29.16%
Q3: 55.46%
Good
In 2015, the financial autonomy of LEJM (34.3%) 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.
Repayment capacity
-0.65 years2015
2015
Q1: 0.0 years
Med: 0.0 years
Q3: 0.77 years
Excellent
In 2015, the repayment capacity of LEJM (-0.65) 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 207.72. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2015)
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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
207.715
Interest coverage (2015)
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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
-0.705
Liquidity indicators evolution LEJM
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2015
Liquidity ratio
207.715
Interest coverage
-0.705
Sector positioning
Liquidity ratio
207.722015
2015
Q1: 110.63
Med: 178.77
Q3: 260.44
Good
In 2015, the liquidity ratio of LEJM (207.72) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Interest coverage
-0.7x2015
2015
Q1: 0.0x
Med: 0.0x
Q3: 2.85x
Average
In 2015, the interest coverage of LEJM (-0.7x) 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: 37 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 69 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 113 days of revenue, i.e. 204 k€ to permanently finance.
Operating WCR (2015)
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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
203 682 €
Customer credit (2015)
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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
37 j
Supplier credit (2015)
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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
60 j
Inventory turnover (2015)
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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
69 j
WCR in days of revenue (2015)
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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
113 j
WCR and payment terms evolution LEJM
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
Operating WCR
203 682 €
Inventory turnover (days)
69
Customer payment term (days)
37
Supplier payment term (days)
60
Positioning of LEJM in its sector
Comparison with sector Commerce de gros d'équipements automobiles
Valuation estimate
Based on 213 transactions of similar company sales
(all years),
the value of LEJM is estimated at
93 024 €
(range 58 631€ - 217 520€).
The price/revenue ratio is 0.14x
(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.
Estimated enterprise value2015
213 transactions
58k€93k€217k€
93 024 €Range: 58 631€ - 217 520€
NAF 5 all-time
Valuation method used
Revenue Multiple
651 054 €
×
0.14x
=93 024 €
Range: 58 631€ - 217 520€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 213 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 gros d'équipements automobiles)
Compare LEJM with other companies in the same sector:
The headquarters of LEJM is located in LIMOGES (87280), in the department Haute-Vienne.
Where to find the tax return of LEJM ?
The tax return of LEJM 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 LEJM operate?
LEJM operates in the sector Commerce de gros d'équipements automobiles (NAF code 45.31Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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