SIREN : 808012918
LIMA is a French company founded 11 years ago, specialized in the sector Fabrication de portes et fenêtres en métal. Based in LES HERBIERS (85500), this company of category ETI shows in 2023 a revenue of 88.3 M€. 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|
| Revenue | 88 323 864 € | 81 862 765 € | 63 615 127 € | 40 576 696 € | 9 074 € | N/C | N/C |
| Net income | -442 650 € | -7 008 678 € | -4 957 808 € | -10 166 367 € | -10 051 278 € | -1 055 993 € | -29 070 € |
| EBITDA | 10 578 984 € | 2 954 822 € | 5 947 015 € | 1 919 334 € | -4 724 076 € | -846 196 € | -6 957 € |
| Net margin | -0.5% | -8.6% | -7.8% | -25.1% | -110770.1% | N/C | N/C |
In 2023, LIMA achieves revenue of 88.3 M€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +362.1%. Vs 2022: +8%. After deducting consumption (48.5 M€), gross margin stands at 39.9 M€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 10.6 M€, representing 12.0% of revenue. Positive scissor effect: EBITDA margin improves by +8.4 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Net income is negative at -443 k€ (-0.5% of revenue), which will impact equity.
88 323 864 €
39 870 123 €
10 578 984 €
-306 692 €
-442 650 €
12.0%
The debt ratio (= Financial debt / Equity x 100) stands at -655%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches -15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 9.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
-654.96%
-14.89%
9.256%
8.285
43.0%
In 2023, the debt ratio of LIMA (-654.96) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2023, the financial autonomy of LIMA (-14.9%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2023, the repayment capacity of LIMA (8.29) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 182.32. 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 24.2x. Operating income very largely covers interest expenses: high safety margin.
182.316
24.217
In 2023, the liquidity ratio of LIMA (182.32) 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 2023, the interest coverage of LIMA (24.2x) 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: 49 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. The company must finance 1 days of gap between collections and payments. Inventory turnover is 28 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 47 days of revenue, i.e. 11.5 M€ to permanently finance.
11 535 097 €
49 j
48 j
28 j
47 j
Based on 75 transactions of similar company sales
(all years),
the value of LIMA is estimated at
13 414 969 €
(range 6 827 490€ - 24 701 292€).
With an EBITDA of 10 578 984€, the sector multiple of 1.2x is applied.
The price/revenue ratio is 0.16x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 75 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 LIMA with other companies in the same sector:
Voir toutes les statistiques du secteur Fabrication de portes et fenêtres en métal
The revenue of LIMA in 2023 is 88.3 M€.
LIMA recorded a net loss in 2023.
The headquarters of LIMA is located in LES HERBIERS (85500), in the department Vendee.
The tax return of LIMA 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).
LIMA operates in the sector Fabrication de portes et fenêtres en métal (NAF code 25.12Z). See the 'Sector positioning' section above to compare the company with its competitors.