SIREN : 897893624
LEMA is a French company founded 5 years ago, specialized in the sector Gestion de fonds. Based in ANNECY (74000), this company of category PME shows in 2024 a net income positive of 14 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-18
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 |
|---|---|---|
| Revenue | N/C | N/C |
| Net income | 13 512 € | 15 886 € |
| EBITDA | -1 429 € | -1 946 € |
| Net margin | N/C | N/C |
In 2024, LEMA generates positive net income of 14 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2023-2024: 16 k€ -> 14 k€.
-1 429 €
-1 345 €
13 512 €
The debt ratio (= Financial debt / Equity x 100) stands at 160%. 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 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards.
159.73%
35.463%
3.405
In 2024, the debt ratio of LEMA (159.73) 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 2024, the financial autonomy of LEMA (35.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of LEMA (3.40) 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 569.84. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
569.844
0.0
In 2024, the liquidity ratio of LEMA (569.84) 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.
In 2024, the interest coverage of LEMA (0.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 845 days. Excellent situation: suppliers finance 845 days of the operating cycle (retail model).
0 €
0 j
845 j
0 j
Based on 62 transactions of similar company sales
in 2024,
the value of LEMA is estimated at
99 870 €
(range 28 355€ - 197 854€).
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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 62 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:
The revenue of LEMA is not publicly disclosed (confidential accounts filed with INPI).
Yes, LEMA generated a net profit of 14 k€ in 2024.
The headquarters of LEMA is located in ANNECY (74000), in the department Haute-Savoie.
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 Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.