SIREN : 429817299
LJS is a French company founded 26 years ago, specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation. Based in GRAMAT (46500), this company of category PME shows in 2024 a revenue of 3.8 M€. 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 3 758 054 € | 5 327 046 € | 7 079 205 € | 5 818 539 € | 3 913 203 € | N/C | N/C | 3 767 313 € | 3 644 501 € |
| Net income | 244 303 € | 142 367 € | 55 575 € | 237 100 € | 166 009 € | 95 433 € | 32 023 € | -112 833 € | 13 525 € |
| EBITDA | 269 883 € | 176 667 € | 38 197 € | 462 974 € | 220 380 € | N/C | N/C | 69 689 € | 30 738 € |
| Net margin | 6.5% | 2.7% | 0.8% | 4.1% | 4.2% | N/C | N/C | -3.0% | 0.4% |
In 2024, LJS achieves revenue of 3.8 M€. Revenue is growing positively over 9 years (CAGR: +0.4%). Significant drop of -29% vs 2023. After deducting consumption (1.0 M€), gross margin stands at 2.7 M€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 270 k€, representing 7.2% of revenue. Positive scissor effect: EBITDA margin improves by +3.9 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 244 k€, i.e. 6.5% of revenue. This profit can be retained or distributed to shareholders.
3 758 054 €
2 710 176 €
269 883 €
239 943 €
244 303 €
7.2%
The debt ratio (= Financial debt / Equity x 100) stands at 2%. 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 53%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
1.88%
53.173%
7.415%
0.061
31.2%
In 2024, the debt ratio of LJS (1.88) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of LJS (53.2%) 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.
In 2024, the repayment capacity of LJS (0.06) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 185.26. 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 1.5x. Coverage is limited: any activity downturn would jeopardize interest payments.
185.256
1.544
In 2024, the liquidity ratio of LJS (185.26) 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.
In 2024, the interest coverage of LJS (1.5x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 69 days of revenue, i.e. 720 k€ to permanently finance. Notable WCR improvement over the period (-43%), freeing up cash.
719 893 €
43 j
51 j
13 j
69 j
Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 192 295€ to 816 601€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 28 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 LJS with other companies in the same sector:
The revenue of LJS in 2024 is 3.8 M€.
Yes, LJS generated a net profit of 244 k€ in 2024.
The headquarters of LJS is located in GRAMAT (46500), in the department Lot.
The tax return of LJS 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).
LJS operates in the sector Travaux d'installation d'équipements thermiques et de climatisation (NAF code 43.22B). See the 'Sector positioning' section above to compare the company with its competitors.