SIREN : 907800130
LEMA is a French company founded 5 years ago, specialized in the sector Restauration de type rapide. Based in PUJAUT (30131), this company of category PME shows in 2024 a revenue of 176 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 |
|---|---|---|---|
| Revenue | 176 216 € | 178 076 € | 219 216 € |
| Net income | 20 339 € | 20 803 € | 5 601 € |
| EBITDA | 24 036 € | 27 422 € | 12 117 € |
| Net margin | 11.5% | 11.7% | 2.6% |
In 2024, LEMA achieves revenue of 176 k€. Revenue is declining over the period 2022-2024 (CAGR: -10.3%). Slight decline of -1% vs 2023. After deducting consumption (62 k€), gross margin stands at 115 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 24 k€, representing 13.6% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 11.5% of revenue. This profit can be retained or distributed to shareholders.
176 216 €
114 700 €
24 036 €
21 038 €
20 339 €
13.6%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 96%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.247%
96.051%
12.336%
0.025
26.6%
In 2024, the debt ratio of LEMA (0.25) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of LEMA (96.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of LEMA (0.03) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 1103.34. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
1103.337
0.0
In 2024, the liquidity ratio of LEMA (1103.34) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of LEMA (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) 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: 10 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-8 days): operations structurally generate cash. Over 2022-2024, WCR increased by +78%, requiring additional financing.
-4 129 €
0 j
10 j
2 j
-8 j
Based on 698 transactions of similar company sales in 2024, the value of LEMA is estimated at 123 283 € (range 63 574€ - 235 967€). With an EBITDA of 24 036€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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 698 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 Restauration de type rapide
The revenue of LEMA in 2024 is 176 k€.
Yes, LEMA generated a net profit of 20 k€ in 2024.
The headquarters of LEMA is located in PUJAUT (30131), in the department Gard.
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 Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.