Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 2015-04-01 (11 years)Status: ActiveBusiness sector: Commerce de détail alimentaire sur éventaires et marchésLocation: LES BORDES-SUR-ARIZE (09350), Ariege
LJ : revenue, balance sheet and financial ratios
LJ is a French company
founded 11 years ago,
specialized in the sector Commerce de détail alimentaire sur éventaires et marchés.
Based in LES BORDES-SUR-ARIZE (09350),
this company of category PME
shows in 2025 a revenue of 19 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Signal structurel : résultat d'exploitation insuffisant pour couvrir les intérêts.
In summary, LJ is currently loss-making, which weighs on its accounts. Its financial structure is solid, with debt well contained relative to its sector.
Financial history - LJ (SIREN 810702415)
Indicator
2025
2024
2023
2022
2020
Revenue
18 694 €
17 956 €
11 840 €
12 384 €
9 787 €
Net income
0 €
818 €
112 €
960 €
623 €
EBITDA
4 094 €
4 179 €
6 094 €
5 192 €
650 €
Net margin
0.0%
4.6%
0.9%
7.8%
6.4%
Revenue and income statement
In 2025, LJ achieves revenue of 19 k€. Over the period 2020-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +13.8%. Vs 2024: +4%. After deducting consumption (4 k€), gross margin stands at 15 k€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4 k€, representing 21.9% of revenue. Compared with its sector, this ratio places the company among the best positioned (sector median: 4.2%). Net income is negative at 0 € (0.0% of revenue), which will impact equity.
Revenue (2025)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
18 694 €
Gross margin (2025)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
14 531 €
EBITDA (2025)
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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
4 094 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
406 €
EBITDA margin (2025)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
21.9%
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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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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
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 0%. Compared with its sector, this ratio places the company among the best positioned (sector median: 11.1%). Financial autonomy (= Equity / Total assets x 100) reaches 0%. This ratio is less favorable than the sector median (23.2%) and warrants attention. Cash flow represents 21.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 3.7%).
Debt ratio (2025)
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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
0.0%
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
0.0%
Cash flow / Revenue (2025)
?
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
21.62%
Repayment capacity (2025)
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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
0.0
Asset age ratio (2025)
?
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
2020
2022
2023
2024
2025
Debt ratio
12.914
97.986
75.377
0.0
0.0
Financial autonomy
10.674
47.621
42.698
0.0
0.0
Repayment capacity
0.0
0.0
0.0
0.0
0.0
Cash flow / Revenue
6.366%
51.05%
50.084%
41.028%
21.622%
Sector positioning
Debt ratio
0.0%2025
Q1: 0.0%
Med: 11.1%
Q3: 58.26%
Excellent-50 pts over 3 years
In 2025, the debt ratio of LJ (0.0%) 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
0.0%2025
Q1: 0.24%
Med: 23.18%
Q3: 54.39%
Watch-68 pts over 3 years
In 2025, the financial autonomy of LJ (0.0%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 1.39. This ratio is slightly less favorable than the sector median (1.7). The interest coverage ratio (= EBIT / Interest expenses) is 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.
Liquidity ratio (2025)
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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
1.39
Interest coverage (2025)
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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
0.76
Liquidity indicators evolution LJ
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2020
2022
2023
2024
2025
Liquidity ratio
5.76316
0.36719999999999997
0.56167
1.01209
1.39073
Interest coverage
4.0
0.385
0.459
0.718
0.757
Sector positioning
Liquidity ratio
1.392025
Q1: 1.05
Med: 1.71
Q3: 3.49
Average+22 pts over 3 years
In 2025, the liquidity ratio of LJ (1.39) 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.
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: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. The company must finance 2 days of gap between collections and payments. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-43 days): operations structurally generate cash. Between 2022 and 2025, WCR worsened by 174 days of revenue, signaling an increased financing need.
Operating WCR (2025)
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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
-2 252 €
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
24 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
22 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
4 j
WCR in days of revenue (2025)
?
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
-43 j
WCR and payment terms evolution LJ
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
2022
2023
2024
2025
Operating WCR
1 169 €
-7 472 €
-5 175 €
-4 647 €
-2 252 €
Inventory turnover (days)
0
0
0
3
4
Customer payment term (days)
37
16
15
10
24
Supplier payment term (days)
3
24
0
0
22
Positioning of LJ in its sector
Comparison with sector Commerce de détail alimentaire sur éventaires et marchés
Valuation estimate
Based on 145 transactions of similar company sales
(all years),
the value of LJ is estimated at
12 175 €
(range 7 643€ - 24 250€).
With an EBITDA of 4 094€, the sector multiple of 4.1x is applied.
The price/revenue ratio is 0.24x
(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 value2025
145 transactions
7k€12k€24k€
12 175 €Range: 7 643€ - 24 250€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
4 094 €×4.1x
Estimation16 761 €
10 531€ - 33 578€
Revenue Multiple30%
18 694 €×0.24x
Estimation4 533 €
2 831€ - 8 705€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 145 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 alimentaire sur éventaires et marchés)
Compare LJ with other companies in the same sector:
The headquarters of LJ is located in LES BORDES-SUR-ARIZE (09350), in the department Ariege.
Where to find the tax return of LJ ?
The tax return of LJ 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 LJ operate?
LJ operates in the sector Commerce de détail alimentaire sur éventaires et marchés (NAF code 47.81Z). See the 'Sector positioning' section above to compare the company with its competitors.