SIREN : 513861344
LEMA FINANCES is a French company founded 16 years ago, specialized in the sector Activités des sociétés holding. Based in MERIGNIES (59710), this company of category PME shows in 2022 a revenue of 50 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 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 50 400 € | 50 400 € | 78 400 € | 74 400 € | 74 400 € | 100 400 € | 90 400 € | 90 400 € |
| Net income | 134 131 € | -3 431 € | 2 706 € | 270 € | 2 799 € | 16 583 € | 14 340 € | 7 249 € |
| EBITDA | -15 628 € | -6 923 € | 4 141 € | 1 319 € | 4 398 € | 20 530 € | 19 206 € | 17 033 € |
| Net margin | 266.1% | -6.8% | 3.5% | 0.4% | 3.8% | 16.5% | 15.9% | 8.0% |
In 2022, LEMA FINANCES achieves revenue of 50 k€. Revenue is declining over the period 2015-2022 (CAGR: -8.0%). Slight decline of 0% vs 2021. After deducting consumption (0 €), gross margin stands at 50 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 -16 k€, representing -31.0% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -126%, reducing margin by 17.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 134 k€, i.e. 266.1% of revenue. This profit can be retained or distributed to shareholders.
50 400 €
50 400 €
-15 628 €
-15 629 €
134 131 €
-31.0%
The debt ratio (= Financial debt / Equity x 100) stands at 37%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 68%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 266.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
37.456%
68.181%
266.133%
0.704
In 2022, the debt ratio of LEMA FINANCES (37.46) 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 2022, the financial autonomy of LEMA FINANCES (68.2%) 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 2022, the repayment capacity of LEMA FINANCES (0.70) 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 751.36. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
751.36
0.0
In 2022, the liquidity ratio of LEMA FINANCES (751.36) 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 2022, the interest coverage of LEMA FINANCES (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: 168 days. Excellent situation: suppliers finance 168 days of the operating cycle (retail model). Overall, WCR represents 142 days of revenue, i.e. 20 k€ to permanently finance. Notable WCR improvement over the period (-73%), freeing up cash.
19 906 €
0 j
168 j
0 j
142 j
Based on 70 transactions of similar company sales
in 2022,
the value of LEMA FINANCES is estimated at
219 238 €
(range 72 677€ - 437 099€).
The price/revenue ratio is 0.67x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 70 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 FINANCES with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of LEMA FINANCES in 2022 is 50 k€.
Yes, LEMA FINANCES generated a net profit of 134 k€ in 2022.
The headquarters of LEMA FINANCES is located in MERIGNIES (59710), in the department Nord.
The tax return of LEMA FINANCES 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 FINANCES operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.