LEMON GROUP : revenue, balance sheet and financial ratios
LEMON GROUP is a French company
founded 17 years ago,
specialized in the sector Réparation d'ordinateurs et d'équipements périphériques.
Based in FLEVILLE-DEVANT-NANCY (54710),
this company of category PME
shows in 2022 a revenue of 1.7 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2022, LEMON GROUP achieves revenue of 1.7 M€. Over the period 2015-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +21.5%. Slight decline of -5% vs 2021. After deducting consumption (90 k€), gross margin stands at 1.6 M€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 81 k€, representing 4.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 29 k€, i.e. 1.7% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2022)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
1 674 445 €
Gross margin (2022)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
1 584 453 €
EBITDA (2022)
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Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity
81 337 €
EBIT (2022)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
45 618 €
Net income (2022)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
28 779 €
EBITDA margin (2022)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
4.9%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 146%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
Debt ratio (2022)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
146.386%
Financial autonomy (2022)
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Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy 20-30% : Average < 20% : Low
24.511%
Cash flow / Revenue (2022)
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Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates
3.826%
Repayment capacity (2022)
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Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent 3-5 years : Fair > 5 years : Warning
3.265
Asset age ratio (2022)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
Debt ratio
78.878
68.477
34.009
6.643
33.016
180.736
150.51
146.386
Financial autonomy
40.568
39.309
43.633
47.693
46.136
21.974
24.106
24.511
Repayment capacity
1.926
1.552
1.006
0.247
3.757
7.418
5.855
3.265
Cash flow / Revenue
8.727%
12.32%
7.272%
4.602%
1.104%
3.29%
2.73%
3.826%
Sector positioning
Debt ratio
146.392022
2020
2021
2022
Q1: 0.25
Med: 18.43
Q3: 67.62
Watch
In 2022, the debt ratio of LEMON GROUP (146.39) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
24.51%2022
2020
2021
2022
Q1: 12.68%
Med: 35.83%
Q3: 57.48%
Average
In 2022, the financial autonomy of LEMON GROUP (24.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Repayment capacity
3.27 years2022
2020
2021
2022
Q1: 0.0 years
Med: 0.13 years
Q3: 1.65 years
Watch
In 2022, the repayment capacity of LEMON GROUP (3.27) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 166.67. 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 5.7x. Operating income very largely covers interest expenses: high safety margin.
Liquidity ratio (2022)
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Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good 1-1.5 : Fair < 1 : Liquidity risk
166.672
Interest coverage (2022)
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Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable 1.5-3 : Acceptable < 1.5 : Risk
5.681
Liquidity indicators evolution LEMON GROUP
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
Liquidity ratio
324.314
226.532
165.56
124.531
120.023
198.475
199.672
166.672
Interest coverage
9.976
2.551
0.974
0.536
11.387
6.676
8.67
5.681
Sector positioning
Liquidity ratio
166.672022
2020
2021
2022
Q1: 138.17
Med: 212.57
Q3: 367.33
Average-10 pts over 3 years
In 2022, the liquidity ratio of LEMON GROUP (166.67) 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.
Interest coverage
5.68x2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.04x
Excellent
In 2022, the interest coverage of LEMON GROUP (5.7x) 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) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 98 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The gap of 62 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 94 days of revenue, i.e. 438 k€ to permanently finance. Over 2015-2022, WCR increased by +188%, requiring additional financing.
Operating WCR (2022)
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Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released Positive = financing needed
438 169 €
Customer credit (2022)
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Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good 45-60j : Average > 60j : Long
98 j
Supplier credit (2022)
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Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow
36 j
Inventory turnover (2022)
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Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover
18 j
WCR in days of revenue (2022)
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WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management
94 j
WCR and payment terms evolution LEMON GROUP
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
Operating WCR
152 355 €
178 008 €
179 654 €
91 099 €
139 684 €
221 224 €
199 182 €
438 169 €
Inventory turnover (days)
2
4
2
1
2
18
21
18
Customer payment term (days)
118
150
67
37
39
75
57
98
Supplier payment term (days)
24
83
61
52
40
36
16
36
Positioning of LEMON GROUP in its sector
Comparison with sector Réparation d'ordinateurs et d'équipements périphériques
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (42 transactions).
This range of 80 676€ to 353 055€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2022
Indicative
80k€205k€353k€
205 464 €Range: 80 676€ - 353 055€
NAF 5 all-time
How is this estimate calculated?
This estimate is based on the analysis of 42 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
Net Income Multiple: Relevant for mature companies with stable results.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Similar companies (Réparation d'ordinateurs et d'équipements périphériques)
Compare LEMON GROUP with other companies in the same sector:
Yes, LEMON GROUP generated a net profit of 29 k€ in 2022.
Where is the headquarters of LEMON GROUP ?
The headquarters of LEMON GROUP is located in FLEVILLE-DEVANT-NANCY (54710), in the department Meurthe-et-Moselle.
Where to find the tax return of LEMON GROUP ?
The tax return of LEMON GROUP 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).
In which sector does LEMON GROUP operate?
LEMON GROUP operates in the sector Réparation d'ordinateurs et d'équipements périphériques (NAF code 95.11Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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