LJC : revenue, balance sheet and financial ratios

LJC is a French company founded 35 years ago, specialized in the sector Télécommunications sans fil . Based in RAMBOUILLET (78120), this company of category PME shows in 2017 a revenue of 1.3 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

Financial history - LJC (SIREN 378810188)
Indicator 2021 2017 2016
Revenue N/C 1 260 345 € 1 165 873 €
Net income 313 208 € 226 781 € 461 105 €
EBITDA N/C 324 809 € 742 404 €
Net margin N/C 18.0% 39.6%

Revenue and income statement

In 2021, LJC generates positive net income of 313 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2021: 461 k€ -> 313 k€.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

313 208 €

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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 -152%. 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 -63%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-152.261%

Financial autonomy (2021) ?
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

-62.945%

Asset age ratio (2021) ?
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

23.6%

Solvency indicators evolution
LJC

Sector positioning

Debt ratio
-152.26 2021
2016
2017
2021
Q1: 0.0
Med: 13.79
Q3: 93.0
Excellent -28 pts over 3 years

In 2021, the debt ratio of LJC (-152.26) 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
-62.95% 2021
2016
2017
2021
Q1: 12.73%
Med: 31.58%
Q3: 52.59%
Watch -59 pts over 3 years

In 2021, the financial autonomy of LJC (-63.0%) 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.

Repayment capacity
0.69 years 2017
2016
2017
Q1: 0.0 years
Med: 0.05 years
Q3: 2.03 years
Average

In 2017, the repayment capacity of LJC (0.69) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 134.83. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

134.834

Liquidity indicators evolution
LJC

Sector positioning

Liquidity ratio
134.83 2021
2016
2017
2021
Q1: 96.6
Med: 149.17
Q3: 252.39
Average -32 pts over 3 years

In 2021, the liquidity ratio of LJC (134.83) 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.

Interest coverage
0.27x 2017
2016
2017
Q1: 0.0x
Med: 0.1x
Q3: 2.64x
Good +13 pts over 2 years

In 2017, the interest coverage of LJC (0.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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 (2021) ?
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 (2021) ?
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 (2021) ?
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 (2021) ?
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
LJC

Positioning of LJC in its sector

Comparison with sector Télécommunications sans fil

Valuation estimate

Based on 250 transactions of similar company sales (all years), the value of LJC is estimated at 311 420 € (range 138 589€ - 824 129€). 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 2021
250 transactions
138k€ 311k€ 824k€
311 420 € Range: 138 589€ - 824 129€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
313 208 € × 1.0x = 311 420 €
Range: 138 590€ - 824 129€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 250 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 (Télécommunications sans fil )

Compare LJC with other companies in the same sector:

Frequently asked questions about LJC

What is the revenue of LJC ?

The revenue of LJC in 2017 is 1.3 M€.

Is LJC profitable?

Yes, LJC generated a net profit of 313 k€ in 2021.

Where is the headquarters of LJC ?

The headquarters of LJC is located in RAMBOUILLET (78120), in the department Yvelines.

Where to find the tax return of LJC ?

The tax return of LJC 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 LJC operate?

LJC operates in the sector Télécommunications sans fil (NAF code 61.20Z). See the 'Sector positioning' section above to compare the company with its competitors.