Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2013-10-28 (12 years)Status: ActiveBusiness sector: Commerce de voitures et de véhicules automobiles légersLocation: REIGNIER-ESERY (74930), Haute-Savoie
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
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.
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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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 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)
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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
39.5%
Financial autonomy (2025)
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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)
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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
2016
2023
2024
2025
Debt ratio
68.962
72.243
54.237
39.5
Financial autonomy
36.294
38.226
39.329
48.997
Repayment capacity
1.493
None
None
None
Cash flow / Revenue
2.757%
None%
None%
None%
Sector positioning
Debt ratio
39.52025
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)
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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
266.772
Liquidity indicators evolution LJ CONCEPT
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2023
2024
2025
Liquidity ratio
247.834
279.759
205.897
266.772
Interest coverage
0.0
None
None
None
Sector positioning
Liquidity ratio
266.772025
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)
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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
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
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2023
2024
2025
Operating WCR
153 554 €
0 €
0 €
0 €
Inventory turnover (days)
52
0
0
0
Customer payment term (days)
1
0
0
0
Supplier payment term (days)
5
0
0
0
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 value2025
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
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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:
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.
Item evolution
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