LM CONSULT AURA : revenue, balance sheet and financial ratios

LM CONSULT AURA is a French company founded 9 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in SAINT-ETIENNE (42000), this company of category PME shows in 2024 a revenue of 304 k€. 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 - LM CONSULT AURA (SIREN 829063809)
Indicator 2024 2022 2021 2020 2019 2018 2017
Revenue 304 191 € 185 913 € 197 399 € 86 766 € 32 083 € N/C 10 150 €
Net income 279 860 € 261 100 € 177 179 € 123 586 € -71 353 € 163 566 € -9 403 €
EBITDA -267 € -24 971 € -25 710 € -9 857 € -69 809 € -13 704 € -4 399 €
Net margin 92.0% 140.4% 89.8% 142.4% -222.4% N/C -92.6%

Revenue and income statement

In 2024, LM CONSULT AURA achieves revenue of 304 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +62.5%. Vs 2022, growth of +64% (186 k€ -> 304 k€). After deducting consumption (0 €), gross margin stands at 304 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 -267 €, representing -0.1% of revenue. Positive scissor effect: EBITDA margin improves by +13.3 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 280 k€, i.e. 92.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

304 191 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

304 191 €

EBITDA (2024) ?
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

-267 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-22 777 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

279 860 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.1%

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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 100%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 44%. 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 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 95.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

99.569%

Financial autonomy (2024) ?
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

43.904%

Cash flow / Revenue (2024) ?
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

95.625%

Repayment capacity (2024) ?
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

1.22

Asset age ratio (2024) ?
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

82.6%

Solvency indicators evolution
LM CONSULT AURA

Sector positioning

Debt ratio
99.57 2024
2021
2022
2024
Q1: 0.0
Med: 4.0
Q3: 41.75
Average

In 2024, the debt ratio of LM CONSULT AURA (99.57) 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
43.9% 2024
2021
2022
2024
Q1: 4.27%
Med: 38.89%
Q3: 76.46%
Good

In 2024, the financial autonomy of LM CONSULT AURA (43.9%) 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.

Repayment capacity
1.22 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Average

In 2024, the repayment capacity of LM CONSULT AURA (1.22) 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 254.43. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

254.425

Interest coverage (2024) ?
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

-1114.232

Liquidity indicators evolution
LM CONSULT AURA

Sector positioning

Liquidity ratio
254.43 2024
2021
2022
2024
Q1: 138.89
Med: 313.79
Q3: 966.61
Average

In 2024, the liquidity ratio of LM CONSULT AURA (254.43) 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
-1114.23x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.27x
Average

In 2024, the interest coverage of LM CONSULT AURA (-1114.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 181 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. The gap of 168 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 226 days of revenue, i.e. 191 k€ to permanently finance. Over 2017-2024, WCR increased by +198%, requiring additional financing.

Operating WCR (2024) ?
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

191 281 €

Customer credit (2024) ?
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

181 j

Supplier credit (2024) ?
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

13 j

Inventory turnover (2024) ?
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 (2024) ?
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

226 j

WCR and payment terms evolution
LM CONSULT AURA

Positioning of LM CONSULT AURA in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of LM CONSULT AURA is estimated at 895 527 € (range 362 711€ - 2 073 695€). The price/revenue ratio is 0.66x (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.

Estimated enterprise value 2024
69 tx
362k€ 895k€ 2073k€
895 527 € Range: 362 711€ - 2 073 695€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
304 191 € × 0.66x
Estimation 200 431 €
116 645€ - 221 629€
Net Income Multiple 20%
279 860 € × 6.9x
Estimation 1 938 173 €
731 812€ - 4 851 795€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare LM CONSULT AURA with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about LM CONSULT AURA

What is the revenue of LM CONSULT AURA ?

The revenue of LM CONSULT AURA in 2024 is 304 k€.

Is LM CONSULT AURA profitable?

Yes, LM CONSULT AURA generated a net profit of 280 k€ in 2024.

Where is the headquarters of LM CONSULT AURA ?

The headquarters of LM CONSULT AURA is located in SAINT-ETIENNE (42000), in the department Loire.

Where to find the tax return of LM CONSULT AURA ?

The tax return of LM CONSULT AURA 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 LM CONSULT AURA operate?

LM CONSULT AURA operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.