LLJ TOITURE : revenue, balance sheet and financial ratios

LLJ TOITURE is a French company founded 9 years ago, specialized in the sector Travaux de couverture par éléments. Based in LE MANS (72100), this company of category PME shows in 2022 a revenue of 2.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LLJ TOITURE (SIREN 827533290)
Indicator 2025 2024 2023 2022 2021 2020
Revenue N/C N/C N/C 2 365 249 € 1 833 988 € 1 229 472 €
Net income 131 159 € 144 772 € 226 607 € 68 664 € 48 747 € 106 955 €
EBITDA N/C N/C N/C 303 577 € 216 260 € 256 534 €
Net margin N/C N/C N/C 2.9% 2.7% 8.7%

Revenue and income statement

In 2025, LLJ TOITURE generates positive net income of 131 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2025: 107 k€ -> 131 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

131 159 €

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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 29%. 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 39%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

29.295%

Financial autonomy (2025) ?
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

39.35%

Asset age ratio (2025) ?
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

43.7%

Solvency indicators evolution
LLJ TOITURE

Sector positioning

Debt ratio
29.3 2025
2023
2024
2025
Q1: 5.69
Med: 19.61
Q3: 43.14
Average

In 2025, the debt ratio of LLJ TOITURE (29.30) 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
39.35% 2025
2023
2024
2025
Q1: 30.43%
Med: 48.54%
Q3: 62.95%
Average -17 pts over 3 years

In 2025, the financial autonomy of LLJ TOITURE (39.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 163.09. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

163.093

Liquidity indicators evolution
LLJ TOITURE

Sector positioning

Liquidity ratio
163.09 2025
2023
2024
2025
Q1: 163.54
Med: 225.32
Q3: 328.83
Watch -27 pts over 3 years

In 2025, the liquidity ratio of LLJ TOITURE (163.09) 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.

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) ?
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
LLJ TOITURE

Positioning of LLJ TOITURE in its sector

Comparison with sector Travaux de couverture par éléments

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of LLJ TOITURE is estimated at 353 920 € (range 179 650€ - 628 927€). 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 2025
113 transactions
179k€ 353k€ 628k€
353 920 € Range: 179 650€ - 628 927€
NAF 5 all-time

Valuation method used

Net Income Multiple
131 159 € × 2.7x = 353 921 €
Range: 179 651€ - 628 928€

Only this financial indicator is available for this company.

Valuation evolution

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 (Travaux de couverture par éléments)

Compare LLJ TOITURE with other companies in the same sector:

Frequently asked questions about LLJ TOITURE

What is the revenue of LLJ TOITURE ?

The revenue of LLJ TOITURE in 2022 is 2.4 M€.

Is LLJ TOITURE profitable?

Yes, LLJ TOITURE generated a net profit of 131 k€ in 2025.

Where is the headquarters of LLJ TOITURE ?

The headquarters of LLJ TOITURE is located in LE MANS (72100), in the department Sarthe.

Where to find the tax return of LLJ TOITURE ?

The tax return of LLJ TOITURE 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 LLJ TOITURE operate?

LLJ TOITURE operates in the sector Travaux de couverture par éléments (NAF code 43.91B). See the 'Sector positioning' section above to compare the company with its competitors.