SIREN : 439872391
LJL SAS is a French company founded 24 years ago, specialized in the sector Activités des sociétés holding. Based in PACY-SUR-EURE (27120), this company of category PME shows in 2020 a revenue of 973 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 972 608 € | 986 514 € | 1 143 202 € | 1 201 709 € | 1 166 027 € | 1 260 900 € | 1 225 133 € | 1 175 715 € |
| Net income | 16 685 € | 122 905 € | 260 386 € | 595 814 € | 429 669 € | 403 702 € | 498 224 € | 122 354 € |
| EBITDA | 161 187 € | 139 447 € | 190 625 € | 290 265 € | 248 214 € | 189 077 € | 178 792 € | 167 371 € |
| Net margin | 1.7% | 12.5% | 22.8% | 49.6% | 36.8% | 32.0% | 40.7% | 10.4% |
In 2020, LJL SAS achieves revenue of 973 k€. Activity remains stable over the period (CAGR: -2.7%). Slight decline of -1% vs 2019. After deducting consumption (0 €), gross margin stands at 973 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 161 k€, representing 16.6% of revenue. Positive scissor effect: EBITDA margin improves by +2.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17 k€, i.e. 1.7% of revenue. This profit can be retained or distributed to shareholders.
972 608 €
972 608 €
161 187 €
167 580 €
16 685 €
16.6%
The debt ratio (= Financial debt / Equity x 100) stands at 72%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 54%. 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 13.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 32.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
71.528%
54.145%
32.083%
13.136
40.3%
In 2020, the debt ratio of LJL SAS (71.53) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2020, the financial autonomy of LJL SAS (54.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2020, the repayment capacity of LJL SAS (13.14) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 1571.34. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 362.8x. Operating income very largely covers interest expenses: high safety margin.
1571.337
362.831
In 2020, the liquidity ratio of LJL SAS (1571.34) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2020, the interest coverage of LJL SAS (362.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 113 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 99 days. The company must finance 14 days of gap between collections and payments. Overall, WCR represents 1231 days of revenue, i.e. 3.3 M€ to permanently finance. Over 2013-2020, WCR increased by +1619%, requiring additional financing.
3 325 327 €
113 j
99 j
0 j
1231 j
Based on 71 transactions of similar company sales
in 2020,
the value of LJL SAS is estimated at
601 989 €
(range 261 583€ - 1 192 365€).
With an EBITDA of 161 187€, the sector multiple of 5.0x is applied.
The price/revenue ratio is 0.60x
(in line with sector norms).
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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 71 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LJL SAS with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of LJL SAS in 2020 is 973 k€.
Yes, LJL SAS generated a net profit of 17 k€ in 2020.
The headquarters of LJL SAS is located in PACY-SUR-EURE (27120), in the department Eure.
The tax return of LJL SAS 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).
LJL SAS operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.