SIREN : 911997138
LEMA is a French company founded 4 years ago, specialized in the sector Activités des sièges sociaux. Based in BORDEAUX (33000), this company of category PME shows in 2024 a revenue of 120 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 | 2024 | 2023 | 2022 |
|---|---|---|---|
| Revenue | 120 000 € | N/C | N/C |
| Net income | 69 467 € | 391 422 € | 94 132 € |
| EBITDA | 90 893 € | -3 248 € | -3 659 € |
| Net margin | 57.9% | N/C | N/C |
In 2024, LEMA achieves revenue of 120 k€. After deducting consumption (0 €), gross margin stands at 120 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 91 k€, representing 75.7% 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 69 k€, i.e. 57.9% of revenue. This profit can be retained or distributed to shareholders.
120 000 €
120 000 €
90 893 €
90 893 €
69 467 €
75.7%
The debt ratio (= Financial debt / Equity x 100) stands at 66%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. 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 4.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 57.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
66.344%
58.016%
57.889%
4.903
In 2024, the debt ratio of LEMA (66.34) 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 (58.0%) 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 2024, the repayment capacity of LEMA (4.90) 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 0.53. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 4.3x. Financial charges are adequately covered by operations.
0.532
4.331
In 2024, the liquidity ratio of LEMA (0.53) 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 2024, the interest coverage of LEMA (4.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 295 days. Excellent situation: suppliers finance 295 days of the operating cycle (retail model). WCR is negative (-90 days): operations structurally generate cash.
-29 980 €
0 j
295 j
0 j
-90 j
Based on 103 transactions of similar company sales in 2024, the value of LEMA is estimated at 374 347 € (range 91 198€ - 761 419€). With an EBITDA of 90 893€, the sector multiple of 5.0x is applied. The price/revenue ratio is 0.38x (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.
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This estimate is based on the analysis of 103 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 Activités des sièges sociaux
The revenue of LEMA in 2024 is 120 k€.
Yes, LEMA generated a net profit of 69 k€ in 2024.
The headquarters of LEMA is located in BORDEAUX (33000), in the department Gironde.
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 Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.