LEMON OPERATIONS INTERNATIONAL : revenue, balance sheet and financial ratios

LEMON OPERATIONS INTERNATIONAL is a French company founded 9 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PARIS (75015), this company of category PME shows in 2022 a revenue of 1.0 M€. 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

Financial history - LEMON OPERATIONS INTERNATIONAL (SIREN 821788650)
Indicator 2022 2021 2020 2019 2018 2017
Revenue 1 033 716 € 1 382 790 € 1 319 949 € 1 142 226 € 1 684 040 € 1 987 520 €
Net income 369 090 € 567 723 € 379 441 € -43 157 € 40 701 € 327 058 €
EBITDA 399 657 € 682 911 € 448 861 € -139 566 € 27 107 € 546 596 €
Net margin 35.7% 41.1% 28.7% -3.8% 2.4% 16.5%

Revenue and income statement

In 2022, LEMON OPERATIONS INTERNATIONAL achieves revenue of 1.0 M€. Revenue is declining over the period 2017-2022 (CAGR: -12.3%). Significant drop of -25% vs 2021. After deducting consumption (0 €), gross margin stands at 1.0 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 400 k€, representing 38.7% of revenue. Warning negative scissor effect: despite revenue change (-25%), EBITDA varies by -41%, reducing margin by 10.7 pts. This reflects costs rising faster than 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 369 k€, i.e. 35.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 033 716 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 033 716 €

EBITDA (2022) ?
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

399 657 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

396 673 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

369 090 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

38.7%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 57%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 56%. 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 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 35.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

57.311%

Financial autonomy (2022) ?
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

55.976%

Cash flow / Revenue (2022) ?
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

35.808%

Repayment capacity (2022) ?
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

1.188

Asset age ratio (2022) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

23.7%

Solvency indicators evolution
LEMON OPERATIONS INTERNATIONAL

Sector positioning

Debt ratio
57.31 2022
2020
2021
2022
Q1: 0.0
Med: 5.45
Q3: 55.91
Average +22 pts over 3 years

In 2022, the debt ratio of LEMON OPERATIONS INTERNAT... (57.31) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
55.98% 2022
2020
2021
2022
Q1: 6.66%
Med: 40.67%
Q3: 75.55%
Good -11 pts over 3 years

In 2022, the financial autonomy of LEMON OPERATIONS INTERNAT... (56.0%) 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.

Repayment capacity
1.19 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.02 years
Average +19 pts over 3 years

In 2022, the repayment capacity of LEMON OPERATIONS INTERNAT... (1.19) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 833.75. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2022) ?
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

833.752

Interest coverage (2022) ?
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

0.02

Liquidity indicators evolution
LEMON OPERATIONS INTERNATIONAL

Sector positioning

Liquidity ratio
833.75 2022
2020
2021
2022
Q1: 135.76
Med: 283.99
Q3: 749.97
Excellent +14 pts over 3 years

In 2022, the liquidity ratio of LEMON OPERATIONS INTERNAT... (833.75) 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.

Interest coverage
0.02x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.31x
Good -23 pts over 3 years

In 2022, the interest coverage of LEMON OPERATIONS INTERNAT... (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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 138 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. The gap of 95 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 259 days of revenue, i.e. 743 k€ to permanently finance. Over 2017-2022, WCR increased by +315%, requiring additional financing.

Operating WCR (2022) ?
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

742 735 €

Customer credit (2022) ?
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

138 j

Supplier credit (2022) ?
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

43 j

Inventory turnover (2022) ?
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

0 j

WCR in days of revenue (2022) ?
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

259 j

WCR and payment terms evolution
LEMON OPERATIONS INTERNATIONAL

Positioning of LEMON OPERATIONS INTERNATIONAL in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 88 transactions of similar company sales in 2022, the value of LEMON OPERATIONS INTERNATIONAL is estimated at 2 056 834 € (range 996 825€ - 4 170 841€). With an EBITDA of 399 657€, the sector multiple of 6.8x is applied. The price/revenue ratio is 0.33x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
88 tx
996k€ 2056k€ 4170k€
2 056 834 € Range: 996 825€ - 4 170 841€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
399 657 € × 6.8x
Estimation 2 736 236 €
1 492 704€ - 5 433 840€
Revenue Multiple 30%
1 033 716 € × 0.33x
Estimation 339 449 €
193 695€ - 759 423€
Net Income Multiple 20%
369 090 € × 8.0x
Estimation 2 934 409 €
961 822€ - 6 130 473€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Conseil pour les affaires et autres conseils de gestion)

Compare LEMON OPERATIONS INTERNATIONAL with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about LEMON OPERATIONS INTERNATIONAL

What is the revenue of LEMON OPERATIONS INTERNATIONAL ?

The revenue of LEMON OPERATIONS INTERNATIONAL in 2022 is 1.0 M€.

Is LEMON OPERATIONS INTERNATIONAL profitable?

Yes, LEMON OPERATIONS INTERNATIONAL generated a net profit of 369 k€ in 2022.

Where is the headquarters of LEMON OPERATIONS INTERNATIONAL ?

The headquarters of LEMON OPERATIONS INTERNATIONAL is located in PARIS (75015), in the department Paris.

Where to find the tax return of LEMON OPERATIONS INTERNATIONAL ?

The tax return of LEMON OPERATIONS INTERNATIONAL 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 OPERATIONS INTERNATIONAL operate?

LEMON OPERATIONS INTERNATIONAL operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.