LMA CHAMPNIERS : revenue, balance sheet and financial ratios

LMA CHAMPNIERS is a French company founded 9 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in PARTHENAY (79200), this company of category PME shows in 2019 a revenue of 2.0 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 - LMA CHAMPNIERS (SIREN 821903317)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C 1 963 876 € 1 829 481 € 1 359 934 €
Net income 25 283 € 28 694 € 36 446 € 22 752 € 41 909 € 42 582 € 36 171 €
EBITDA N/C N/C N/C N/C 100 830 € 88 973 € 126 984 €
Net margin N/C N/C N/C N/C 2.1% 2.3% 2.7%

Revenue and income statement

In 2023, LMA CHAMPNIERS generates positive net income of 25 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2023: 36 k€ -> 25 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

25 283 €

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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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

44.469%

Financial autonomy (2023) ?
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

51.392%

Asset age ratio (2023) ?
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

36.2%

Solvency indicators evolution
LMA CHAMPNIERS

Sector positioning

Debt ratio
44.47 2023
2021
2022
2023
Q1: 0.91
Med: 28.68
Q3: 98.31
Average -19 pts over 3 years

In 2023, the debt ratio of LMA CHAMPNIERS (44.47) 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
51.39% 2023
2021
2022
2023
Q1: 9.6%
Med: 33.69%
Q3: 59.33%
Good +32 pts over 3 years

In 2023, the financial autonomy of LMA CHAMPNIERS (51.4%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 130.64. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

130.643

Liquidity indicators evolution
LMA CHAMPNIERS

Sector positioning

Liquidity ratio
130.64 2023
2021
2022
2023
Q1: 120.54
Med: 210.8
Q3: 390.94
Average +8 pts over 3 years

In 2023, the liquidity ratio of LMA CHAMPNIERS (130.64) 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.

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 (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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
LMA CHAMPNIERS

Positioning of LMA CHAMPNIERS in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 70 transactions of similar company sales in 2023, the value of LMA CHAMPNIERS is estimated at 89 430 € (range 46 021€ - 241 874€). 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 2023
70 tx
46k€ 89k€ 241k€
89 430 € Range: 46 021€ - 241 874€
NAF 5 année 2023

Valuation method used

Net Income Multiple
25 283 € × 3.5x = 89 431 €
Range: 46 022€ - 241 875€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 70 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 (Commerce de détail d'habillement en magasin spécialisé)

Compare LMA CHAMPNIERS with other companies in the same sector:

Frequently asked questions about LMA CHAMPNIERS

What is the revenue of LMA CHAMPNIERS ?

The revenue of LMA CHAMPNIERS in 2019 is 2.0 M€.

Is LMA CHAMPNIERS profitable?

Yes, LMA CHAMPNIERS generated a net profit of 25 k€ in 2023.

Where is the headquarters of LMA CHAMPNIERS ?

The headquarters of LMA CHAMPNIERS is located in PARTHENAY (79200), in the department Deux-Sevres.

Where to find the tax return of LMA CHAMPNIERS ?

The tax return of LMA CHAMPNIERS 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 CHAMPNIERS operate?

LMA CHAMPNIERS operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.