LK SERVICES : revenue, balance sheet and financial ratios

LK SERVICES is a French company founded 21 years ago, specialized in the sector Autres activités de nettoyage des bâtiments et nettoyage industriel. Based in MENNECY (91540), this company of category PME shows in 2022 a revenue of 1.8 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 - LK SERVICES (SIREN 478163181)
Indicator 2022 2017 2016
Revenue 1 813 141 € 791 046 € 669 982 €
Net income 115 756 € 66 582 € 51 834 €
EBITDA 131 961 € 82 159 € 58 797 €
Net margin 6.4% 8.4% 7.7%

Revenue and income statement

In 2022, LK SERVICES achieves revenue of 1.8 M€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +18.0%. Vs 2017, growth of +129% (791 k€ -> 1.8 M€). After deducting consumption (5 k€), gross margin stands at 1.8 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 132 k€, representing 7.3% of revenue. Warning negative scissor effect: despite revenue change (+129%), EBITDA varies by +61%, reducing margin by 3.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 116 k€, i.e. 6.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 813 141 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 808 316 €

EBITDA (2022) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

131 961 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

110 202 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

115 756 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.3%

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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 137%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

136.863%

Financial autonomy (2022) ?
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

30.175%

Cash flow / Revenue (2022) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

5.21%

Repayment capacity (2022) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

4.877

Solvency indicators evolution
LK SERVICES

Sector positioning

Debt ratio
136.86 2022
2016
2017
2022
Q1: 0.04
Med: 15.13
Q3: 63.97
Watch +49 pts over 3 years

In 2022, the debt ratio of LK SERVICES (136.86) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
30.18% 2022
2016
2017
2022
Q1: 7.57%
Med: 30.75%
Q3: 53.01%
Average -20 pts over 3 years

In 2022, the financial autonomy of LK SERVICES (30.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
4.88 years 2022
2016
2017
2022
Q1: 0.0 years
Med: 0.01 years
Q3: 1.22 years
Watch +45 pts over 3 years

In 2022, the repayment capacity of LK SERVICES (4.88) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2022) ?
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

0.0

Interest coverage (2022) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

1.387

Liquidity indicators evolution
LK SERVICES

Sector positioning

Liquidity ratio
0.0 2022
2016
2017
2022
Q1: 124.38
Med: 179.3
Q3: 265.49
Watch

In 2022, the liquidity ratio of LK SERVICES (0.00) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
1.39x 2022
2016
2017
2022
Q1: 0.0x
Med: 0.0x
Q3: 1.46x
Good +49 pts over 3 years

In 2022, the interest coverage of LK SERVICES (1.4x) 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. Favorable situation: supplier credit is longer than customer credit by 24 days. WCR is negative (-54 days): operations structurally generate cash. Notable WCR improvement over the period (-117%), freeing up cash.

Operating WCR (2022) ?
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

-269 505 €

Customer credit (2022) ?
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 (2022) ?
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

24 j

Inventory turnover (2022) ?
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 in days of revenue (2022) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-54 j

WCR and payment terms evolution
LK SERVICES

Positioning of LK SERVICES in its sector

Comparison with sector Autres activités de nettoyage des bâtiments et nettoyage industriel

Valuation estimate

Based on 53 transactions of similar company sales (all years), the value of LK SERVICES is estimated at 437 599 € (range 178 002€ - 734 786€). With an EBITDA of 131 961€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.35x (conservative valuation). 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.

Estimated enterprise value 2022
53 tx
178k€ 437k€ 734k€
437 599 € Range: 178 002€ - 734 786€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
131 961 € × 2.6x
Estimation 337 178 €
136 041€ - 518 331€
Revenue Multiple 30%
1 813 141 € × 0.35x
Estimation 639 045 €
265 428€ - 1 098 260€
Net Income Multiple 20%
115 756 € × 3.3x
Estimation 386 486 €
151 767€ - 730 717€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 53 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 (Autres activités de nettoyage des bâtiments et nettoyage industriel)

Compare LK SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités de nettoyage des bâtiments et nettoyage industriel

Frequently asked questions about LK SERVICES

What is the revenue of LK SERVICES ?

The revenue of LK SERVICES in 2022 is 1.8 M€.

Is LK SERVICES profitable?

Yes, LK SERVICES generated a net profit of 116 k€ in 2022.

Where is the headquarters of LK SERVICES ?

The headquarters of LK SERVICES is located in MENNECY (91540), in the department Essonne.

Where to find the tax return of LK SERVICES ?

The tax return of LK SERVICES 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 LK SERVICES operate?

LK SERVICES operates in the sector Autres activités de nettoyage des bâtiments et nettoyage industriel (NAF code 81.22Z). See the 'Sector positioning' section above to compare the company with its competitors.