LG PATRIMOINE : revenue, balance sheet and financial ratios

LG PATRIMOINE is a French company founded 21 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in TRELISSAC (24750), this company of category PME shows in 2023 a revenue of 954€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LG PATRIMOINE (SIREN 481996338)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 954 € 3 171 € 168 878 € N/C N/C N/C N/C N/C
Net income 13 530 € -51 275 € -60 716 € -13 921 € 179 366 € 73 089 € 43 828 € 38 439 € 31 593 € 23 147 €
EBITDA -5 547 € -7 198 € -17 763 € -32 073 € -101 608 € N/C N/C N/C N/C N/C
Net margin N/C N/C -6364.4% -439.0% 106.2% N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, LG PATRIMOINE generates positive net income of 14 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 23 k€ -> 14 k€.

EBITDA (2025) ?
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

-5 547 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-5 557 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

13 530 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 74%. 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 21.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

34.269%

Financial autonomy (2025) ?
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

73.87%

Repayment capacity (2025) ?
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

21.367

Solvency indicators evolution
LG PATRIMOINE

Sector positioning

Debt ratio
34.27 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Average +12 pts over 3 years

In 2025, the debt ratio of LG PATRIMOINE (34.27) 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
73.87% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Excellent

In 2025, the financial autonomy of LG PATRIMOINE (73.9%) 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.

Repayment capacity
21.37 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.89 years
Q3: 3.36 years
Watch +51 pts over 3 years

In 2025, the repayment capacity of LG PATRIMOINE (21.37) 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 12233.09. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

12233.088

Interest coverage (2025) ?
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

-48.873

Liquidity indicators evolution
LG PATRIMOINE

Sector positioning

Liquidity ratio
12233.09 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Excellent +6 pts over 3 years

In 2025, the liquidity ratio of LG PATRIMOINE (12233.09) 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
-48.87x 2025
2023
2024
2025
Q1: 0.0x
Med: 2.39x
Q3: 12.4x
Watch

In 2025, the interest coverage of LG PATRIMOINE (-48.9x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 318 days. Excellent situation: suppliers finance 318 days of the operating cycle (retail model).

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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

318 j

Inventory turnover (2025) ?
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 and payment terms evolution
LG PATRIMOINE

Positioning of LG PATRIMOINE in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of LG PATRIMOINE is estimated at 61 855 € (range 24 443€ - 111 805€). 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.

Estimated enterprise value 2025
239 transactions
24k€ 61k€ 111k€
61 855 € Range: 24 443€ - 111 805€
NAF 5 all-time

Valuation method used

Net Income Multiple
13 530 € × 4.6x = 61 856 €
Range: 24 444€ - 111 806€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 239 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 (Commerce de détail d'articles de sport en magasin spécialisé)

Compare LG PATRIMOINE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about LG PATRIMOINE

What is the revenue of LG PATRIMOINE ?

The revenue of LG PATRIMOINE in 2023 is 954€.

Is LG PATRIMOINE profitable?

Yes, LG PATRIMOINE generated a net profit of 14 k€ in 2025.

Where is the headquarters of LG PATRIMOINE ?

The headquarters of LG PATRIMOINE is located in TRELISSAC (24750), in the department Dordogne.

Where to find the tax return of LG PATRIMOINE ?

The tax return of LG PATRIMOINE 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 LG PATRIMOINE operate?

LG PATRIMOINE operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.