SIREN : 433957057
LEMA is a French company founded 25 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in BASTIA (20200), this company of category PME shows in 2023 a revenue of 807 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2023 | 2022 | 2021 | 2020 |
|---|---|---|---|---|
| Revenue | 806 871 € | 698 645 € | 193 914 € | 144 373 € |
| Net income | 314 827 € | 289 575 € | 119 109 € | 76 085 € |
| EBITDA | 726 151 € | 618 831 € | 114 078 € | 102 190 € |
| Net margin | 39.0% | 41.4% | 61.4% | 52.7% |
In 2023, LEMA achieves revenue of 807 k€. Over the period 2020-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +77.5%. Vs 2022, growth of +15% (699 k€ -> 807 k€). After deducting consumption (0 €), gross margin stands at 807 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 726 k€, representing 90.0% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 315 k€, i.e. 39.0% of revenue. This profit can be retained or distributed to shareholders.
806 871 €
806 871 €
726 151 €
542 657 €
314 827 €
90.0%
The debt ratio (= Financial debt / Equity x 100) stands at 210%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 61.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
209.978%
31.047%
61.76%
5.54
85.9%
In 2023, the debt ratio of LEMA (209.98) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2023, the financial autonomy of LEMA (31.1%) 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.
In 2023, the repayment capacity of LEMA (5.54) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 282.86. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 16.9x. Operating income very largely covers interest expenses: high safety margin.
282.859
16.923
In 2023, the liquidity ratio of LEMA (282.86) 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.
In 2023, the interest coverage of LEMA (16.9x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 160 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 236 days. Excellent situation: suppliers finance 76 days of the operating cycle (retail model). Overall, WCR represents 123 days of revenue, i.e. 275 k€ to permanently finance. Over 2020-2023, WCR increased by +2158%, requiring additional financing.
275 248 €
160 j
236 j
0 j
123 j
Based on 215 transactions of similar company sales in 2023, the value of LEMA is estimated at 2 351 824 € (range 661 898€ - 3 980 446€). With an EBITDA of 726 151€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.51x (in line with sector norms). 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.
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This estimate is based on the analysis of 215 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LEMA with other companies in the same sector:
Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers
The revenue of LEMA in 2023 is 807 k€.
Yes, LEMA generated a net profit of 315 k€ in 2023.
The headquarters of LEMA is located in BASTIA (20200).
The tax return of LEMA 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).
LEMA operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.