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LJ CONCEPT : revenue, balance sheet and financial ratios

LJ CONCEPT is a French company founded 12 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in REIGNIER-ESERY (74930), this company of category PME shows in 2016 a revenue of 1.6 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 - LJ CONCEPT (SIREN 798221107)
Indicator 2025 2024 2023 2016
Revenue N/C N/C N/C 1 568 477 €
Net income 410 742 € 163 168 € 36 810 € 44 249 €
EBITDA N/C N/C N/C 53 482 €
Net margin N/C N/C N/C 2.8%

Revenue and income statement

In 2025, LJ CONCEPT generates positive net income of 411 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 44 k€ -> 411 k€.

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

410 742 €

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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 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 49%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

39.5%

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

48.997%

Asset age ratio (2025) ?
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

46.2%

Solvency indicators evolution
LJ CONCEPT

Sector positioning

Debt ratio
39.5 2025
2023
2024
2025
Q1: 4.71
Med: 28.32
Q3: 98.65
Average

In 2025, the debt ratio of LJ CONCEPT (39.50) 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
49.0% 2025
2023
2024
2025
Q1: 21.32%
Med: 45.81%
Q3: 67.63%
Good -8 pts over 3 years

In 2025, the financial autonomy of LJ CONCEPT (49.0%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 266.77. 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

266.772

Liquidity indicators evolution
LJ CONCEPT

Sector positioning

Liquidity ratio
266.77 2025
2023
2024
2025
Q1: 177.97
Med: 297.13
Q3: 552.71
Average -17 pts over 3 years

In 2025, the liquidity ratio of LJ CONCEPT (266.77) 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.

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

0 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
LJ CONCEPT

Positioning of LJ CONCEPT in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 113 transactions of similar company sales in 2025, the value of LJ CONCEPT is estimated at 1 751 953 € (range 558 893€ - 2 874 420€). 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
113 transactions
558k€ 1751k€ 2874k€
1 751 953 € Range: 558 893€ - 2 874 420€
NAF 5 année 2025

Valuation method used

Net Income Multiple
410 742 € × 4.3x = 1 751 953 €
Range: 558 893€ - 2 874 420€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 113 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 LJ CONCEPT with other companies in the same sector:

Frequently asked questions about LJ CONCEPT

What is the revenue of LJ CONCEPT ?

The revenue of LJ CONCEPT in 2016 is 1.6 M€.

Is LJ CONCEPT profitable?

Yes, LJ CONCEPT generated a net profit of 411 k€ in 2025.

Where is the headquarters of LJ CONCEPT ?

The headquarters of LJ CONCEPT is located in REIGNIER-ESERY (74930), in the department Haute-Savoie.

Where to find the tax return of LJ CONCEPT ?

The tax return of LJ CONCEPT 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 CONCEPT operate?

LJ CONCEPT 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.