LIMOGES INVEST SELECTION : revenue, balance sheet and financial ratios

LIMOGES INVEST SELECTION is a French company founded 11 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in LIMOGES (87000), this company of category PME shows in 2020 a revenue of 20 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - LIMOGES INVEST SELECTION (SIREN 803769249)
Indicator 2020 2019 2018 2017 2016
Revenue 19 800 € 195 033 € 39 600 € N/C N/C
Net income -137 615 € 125 487 € 200 838 € 69 197 € -1 966 €
EBITDA -8 882 € 71 271 € 31 201 € -2 202 € -1 966 €
Net margin -695.0% 64.3% 507.2% N/C N/C

Revenue and income statement

In 2020, LIMOGES INVEST SELECTION achieves revenue of 20 k€. Revenue is declining over the period 2018-2020 (CAGR: -29.3%). Significant drop of -90% vs 2019. After deducting consumption (0 €), gross margin stands at 20 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 -9 k€, representing -44.9% of revenue. Warning negative scissor effect: despite revenue change (-90%), EBITDA varies by -112%, reducing margin by 81.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -138 k€ (-695.0% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

19 800 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

19 800 €

EBITDA (2020) ?
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

-8 882 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-9 548 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-137 615 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-44.9%

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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 6%. 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 94%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3304.6% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

6.308%

Financial autonomy (2020) ?
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

93.858%

Cash flow / Revenue (2020) ?
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

3304.636%

Repayment capacity (2020) ?
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

0.14

Asset age ratio (2020) ?
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

99.7%

Solvency indicators evolution
LIMOGES INVEST SELECTION

Sector positioning

Debt ratio
6.31 2020
2018
2019
2020
Q1: 8.93
Med: 66.63
Q3: 191.38
Excellent

In 2020, the debt ratio of LIMOGES INVEST SELECTION (6.31) 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.

Financial autonomy
93.86% 2020
2018
2019
2020
Q1: 13.1%
Med: 28.88%
Q3: 52.82%
Excellent

In 2020, the financial autonomy of LIMOGES INVEST SELECTION (93.9%) 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
0.14 years 2020
2018
2019
2020
Q1: -0.02 years
Med: 0.52 years
Q3: 5.33 years
Good

In 2020, the repayment capacity of LIMOGES INVEST SELECTION (0.14) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 37234.08. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

37234.082

Interest coverage (2020) ?
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

-6266.663

Liquidity indicators evolution
LIMOGES INVEST SELECTION

Sector positioning

Liquidity ratio
37234.08 2020
2018
2019
2020
Q1: 139.3
Med: 207.34
Q3: 371.51
Excellent

In 2020, the liquidity ratio of LIMOGES INVEST SELECTION (37234.08) 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
-6266.66x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.35x
Q3: 7.29x
Watch

In 2020, the interest coverage of LIMOGES INVEST SELECTION (-6266.7x) 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: 13 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 1055 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 6228 days of revenue, i.e. 343 k€ to permanently finance.

Operating WCR (2020) ?
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

342 538 €

Customer credit (2020) ?
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 (2020) ?
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

13 j

Inventory turnover (2020) ?
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

1055 j

WCR in days of revenue (2020) ?
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

6228 j

WCR and payment terms evolution
LIMOGES INVEST SELECTION

Positioning of LIMOGES INVEST SELECTION in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 122 transactions of similar company sales in 2020, the value of LIMOGES INVEST SELECTION is estimated at 1 705 € (range 1 437€ - 6 027€). The price/revenue ratio is 0.09x (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.

Estimated enterprise value 2020
122 transactions
1k€ 1k€ 6k€
1 705 € Range: 1 437€ - 6 027€
NAF 5 année 2020

Valuation method used

Revenue Multiple
19 800 € × 0.09x = 1 706 €
Range: 1 437€ - 6 027€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 122 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 voitures et de véhicules automobiles légers)

Compare LIMOGES INVEST SELECTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about LIMOGES INVEST SELECTION

What is the revenue of LIMOGES INVEST SELECTION ?

The revenue of LIMOGES INVEST SELECTION in 2020 is 20 k€.

Is LIMOGES INVEST SELECTION profitable?

LIMOGES INVEST SELECTION recorded a net loss in 2020.

Where is the headquarters of LIMOGES INVEST SELECTION ?

The headquarters of LIMOGES INVEST SELECTION is located in LIMOGES (87000), in the department Haute-Vienne.

Where to find the tax return of LIMOGES INVEST SELECTION ?

The tax return of LIMOGES INVEST SELECTION 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 LIMOGES INVEST SELECTION operate?

LIMOGES INVEST SELECTION operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.