Employees: 01 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2012-05-01 (14 years)Status: ActiveBusiness sector: Affrètement et organisation des transports Location: BIARRE (80190), Somme
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
LMA : revenue, balance sheet and financial ratios
LMA is a French company
founded 14 years ago,
specialized in the sector Affrètement et organisation des transports .
Based in BIARRE (80190),
this company of category PME
shows in 2025 a net income positive of 46 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, LMA generates positive net income of 46 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 40 k€ -> 46 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
46 064 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 20%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
20.069%
Financial autonomy (2025)
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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
16.656%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
1.739
1.311
7.733
10.19
8.584
12.919
12.465
19.138
19.704
20.069
Financial autonomy
21.583
20.977
19.09
18.948
20.974
15.663
13.817
13.004
12.841
16.656
Repayment capacity
None
None
None
None
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
20.072025
2023
2024
2025
Q1: 0.22
Med: 10.94
Q3: 52.75
Average
In 2025, the debt ratio of LMA (20.07) 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
16.66%2025
2023
2024
2025
Q1: 20.59%
Med: 34.14%
Q3: 55.27%
Watch
In 2025, the financial autonomy of LMA (16.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 124.96. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
124.96
Liquidity indicators evolution LMA
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
128.136
126.987
125.891
126.389
129.37
121.417
118.383
118.288
118.11
124.96
Interest coverage
None
None
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
124.962025
2023
2024
2025
Q1: 129.35
Med: 162.71
Q3: 244.64
Watch
In 2025, the liquidity ratio of LMA (124.96) 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.
Positioning of LMA in its sector
Comparison with sector Affrètement et organisation des transports
Valuation estimate
Based on 167 transactions of similar company sales
(all years),
the value of LMA is estimated at
29 219 €
(range 12 299€ - 104 277€).
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 value2025
167 transactions
12k€29k€104k€
29 219 €Range: 12 299€ - 104 277€
NAF 5 all-time
Valuation method used
Net Income Multiple
46 064 €
×
0.6x
=29 220 €
Range: 12 300€ - 104 277€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 167 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 (Affrètement et organisation des transports )
Compare LMA with other companies in the same sector:
The revenue of LMA is not publicly disclosed (confidential accounts filed with INPI).
Is LMA profitable?
Yes, LMA generated a net profit of 46 k€ in 2025.
Where is the headquarters of LMA ?
The headquarters of LMA is located in BIARRE (80190), in the department Somme.
Where to find the tax return of LMA ?
The tax return of LMA 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 LMA operate?
LMA operates in the sector Affrètement et organisation des transports (NAF code 52.29B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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