SIREN : 827462342
LM PROCESS is a French company founded 9 years ago, specialized in the sector Réparation de machines et équipements mécaniques. Based in MOURS-SAINT-EUSEBE (26540), this company of category PME shows in 2021 a revenue of 410 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 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|
| Revenue | 410 078 € | 291 304 € | 372 003 € | 495 955 € |
| Net income | 3 182 € | 18 358 € | 12 262 € | 80 352 € |
| EBITDA | 14 323 € | 22 437 € | 23 942 € | 108 405 € |
| Net margin | 0.8% | 6.3% | 3.3% | 16.2% |
In 2021, LM PROCESS achieves revenue of 410 k€. Revenue is declining over the period 2018-2021 (CAGR: -6.1%). Vs 2020, growth of +41% (291 k€ -> 410 k€). After deducting consumption (183 k€), gross margin stands at 227 k€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 3.5% of revenue. Warning negative scissor effect: despite revenue change (+41%), EBITDA varies by -36%, reducing margin by 4.2 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 3 k€, i.e. 0.8% of revenue. This profit can be retained or distributed to shareholders.
410 078 €
227 220 €
14 323 €
4 936 €
3 182 €
3.5%
The debt ratio (= Financial debt / Equity x 100) stands at 28%. 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 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 3.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
28.475%
15.308%
3.065%
0.0
22.8%
In 2021, the debt ratio of LM PROCESS (28.48) 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 2021, the financial autonomy of LM PROCESS (15.3%) 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 2021, the repayment capacity of LM PROCESS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 204.30. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.
204.303
1.096
In 2021, the liquidity ratio of LM PROCESS (204.30) 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 2021, the interest coverage of LM PROCESS (1.1x) 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: 40 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. The company must finance 1 days of gap between collections and payments. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-25 days): operations structurally generate cash. Over 2018-2021, WCR increased by +27%, requiring additional financing.
-28 500 €
40 j
39 j
11 j
-25 j
Based on 104 transactions of similar company sales (all years), the value of LM PROCESS is estimated at 41 266 € (range 23 264€ - 111 051€). With an EBITDA of 14 323€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.27x (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.
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This estimate is based on the analysis of 104 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 LM PROCESS with other companies in the same sector:
Voir toutes les statistiques du secteur Réparation de machines et équipements mécaniques
The revenue of LM PROCESS in 2021 is 410 k€.
Yes, LM PROCESS generated a net profit of 3 k€ in 2021.
The headquarters of LM PROCESS is located in MOURS-SAINT-EUSEBE (26540), in the department Drome.
The tax return of LM PROCESS 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).
LM PROCESS operates in the sector Réparation de machines et équipements mécaniques (NAF code 33.12Z). See the 'Sector positioning' section above to compare the company with its competitors.