LMP CONCEPT : revenue, balance sheet and financial ratios

LMP CONCEPT is a French company founded 12 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in ROCHEFORT-MONTAGNE (63210), this company of category PME shows in 2020 a revenue of 51 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

Financial history - LMP CONCEPT (SIREN 794378414)
Indicator 2020 2019 2018 2017 2016
Revenue 51 065 € 70 224 € 64 117 € 52 885 € 36 590 €
Net income 3 733 € 9 092 € 644 € -8 565 € -13 043 €
EBITDA 37 507 € 41 340 € 31 990 € 21 323 € 9 172 €
Net margin 7.3% 12.9% 1.0% -16.2% -35.6%

Revenue and income statement

In 2020, LMP CONCEPT achieves revenue of 51 k€. Over the period 2016-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +8.7%. Significant drop of -27% vs 2019. After deducting consumption (0 €), gross margin stands at 51 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 38 k€, representing 73.4% of revenue. Positive scissor effect: EBITDA margin improves by +14.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 7.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

51 065 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

51 065 €

EBITDA (2020) ?
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

37 507 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

5 181 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 733 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

57.1%

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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 10%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 70.6% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

10.411%

Financial autonomy (2020) ?
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

6.113%

Cash flow / Revenue (2020) ?
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

70.614%

Repayment capacity (2020) ?
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

0.498

Asset age ratio (2020) ?
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

60.6%

Solvency indicators evolution
LMP CONCEPT

Sector positioning

Debt ratio
10.41 2020
2018
2019
2020
Q1: 15.31
Med: 74.63
Q3: 226.65
Excellent

In 2020, the debt ratio of LMP CONCEPT (10.41) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
6.11% 2020
2018
2019
2020
Q1: 14.57%
Med: 36.53%
Q3: 59.84%
Watch

In 2020, the financial autonomy of LMP CONCEPT (6.1%) 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.

Repayment capacity
0.5 years 2020
2018
2019
2020
Q1: 0.01 years
Med: 2.53 years
Q3: 7.41 years
Good

In 2020, the repayment capacity of LMP CONCEPT (0.50) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 62.06. 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 2.7x. Financial charges are adequately covered by operations.

Liquidity ratio (2020) ?
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

62.059

Interest coverage (2020) ?
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

2.738

Liquidity indicators evolution
LMP CONCEPT

Sector positioning

Liquidity ratio
62.06 2020
2018
2019
2020
Q1: 86.65
Med: 197.11
Q3: 385.39
Watch +14 pts over 3 years

In 2020, the liquidity ratio of LMP CONCEPT (62.06) 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.

Interest coverage
2.74x 2020
2018
2019
2020
Q1: 0.0x
Med: 2.34x
Q3: 9.35x
Good +18 pts over 3 years

In 2020, the interest coverage of LMP CONCEPT (2.7x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. Favorable situation: supplier credit is longer than customer credit by 15 days. WCR is negative (-655 days): operations structurally generate cash. Over 2016-2020, WCR increased by +20%, requiring additional financing.

Operating WCR (2020) ?
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

-92 889 €

Customer credit (2020) ?
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 (2020) ?
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

15 j

Inventory turnover (2020) ?
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 (2020) ?
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

-655 j

WCR and payment terms evolution
LMP CONCEPT

Positioning of LMP CONCEPT in its sector

Comparison with sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs

Valuation estimate

Based on 153 transactions of similar company sales (all years), the value of LMP CONCEPT is estimated at 164 073 € (range 86 604€ - 244 467€). With an EBITDA of 37 507€, the sector multiple of 7.1x is applied. The price/revenue ratio is 1.61x (premium 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.

Estimated enterprise value 2020
153 transactions
86k€ 164k€ 244k€
164 073 € Range: 86 604€ - 244 467€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
37 507 € × 7.1x
Estimation 268 014 €
138 191€ - 396 578€
Revenue Multiple 30%
51 065 € × 1.61x
Estimation 82 419 €
53 061€ - 111 514€
Net Income Multiple 20%
3 733 € × 7.2x
Estimation 26 703 €
7 951€ - 63 620€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 153 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 (Terrains de camping et parcs pour caravanes ou véhicules de loisirs)

Compare LMP CONCEPT with other companies in the same sector:

Voir toutes les statistiques du secteur Terrains de camping et parcs pour caravanes ou véhicules de loisirs

Frequently asked questions about LMP CONCEPT

What is the revenue of LMP CONCEPT ?

The revenue of LMP CONCEPT in 2020 is 51 k€.

Is LMP CONCEPT profitable?

Yes, LMP CONCEPT generated a net profit of 4 k€ in 2020.

Where is the headquarters of LMP CONCEPT ?

The headquarters of LMP CONCEPT is located in ROCHEFORT-MONTAGNE (63210), in the department Puy-de-Dome.

Where to find the tax return of LMP CONCEPT ?

The tax return of LMP CONCEPT 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 LMP CONCEPT operate?

LMP CONCEPT operates in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs (NAF code 55.30Z). See the 'Sector positioning' section above to compare the company with its competitors.