SIREN : 840609275
L.M.S. is a French company founded 7 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in SAINT-ETIENNE (42230), this company of category PME shows in 2021 a revenue of 65 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2021 | 2020 | 2019 |
|---|---|---|---|
| Revenue | 65 128 € | 61 461 € | 38 556 € |
| Net income | -10 577 € | -5 226 € | -61 212 € |
| EBITDA | 11 549 € | 27 796 € | -33 689 € |
| Net margin | -16.2% | -8.5% | -158.8% |
In 2021, L.M.S. achieves revenue of 65 k€. Over the period 2019-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +30.0%. Vs 2020: +6%. After deducting consumption (0 €), gross margin stands at 65 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 12 k€, representing 17.7% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -58%, reducing margin by 27.5 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -11 k€ (-16.2% of revenue), which will impact equity.
65 128 €
65 128 €
11 549 €
-11 134 €
-10 577 €
17.7%
The debt ratio (= Financial debt / Equity x 100) stands at -926%. 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 108%. 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 57.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 18.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
-925.563%
108.027%
18.583%
57.744
90.2%
In 2021, the debt ratio of L.M.S. (-925.56) 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.
In 2021, the financial autonomy of L.M.S. (108.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2021, the repayment capacity of L.M.S. (57.74) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 1204.95. 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 99.1x. Operating income very largely covers interest expenses: high safety margin.
1204.952
99.082
In 2021, the liquidity ratio of L.M.S. (1204.95) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2021, the interest coverage of L.M.S. (99.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 99 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 5 days. The gap of 94 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 85 days of revenue, i.e. 15 k€ to permanently finance. Over 2019-2021, WCR increased by +136%, requiring additional financing.
15 439 €
99 j
5 j
0 j
85 j
Based on 178 transactions of similar company sales in 2021, the value of L.M.S. is estimated at 51 247 € (range 22 589€ - 101 695€). With an EBITDA of 11 549€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.70x (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.
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This estimate is based on the analysis of 178 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 L.M.S. with other companies in the same sector:
Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers
The revenue of L.M.S. in 2021 is 65 k€.
L.M.S. recorded a net loss in 2021.
The headquarters of L.M.S. is located in SAINT-ETIENNE (42230), in the department Loire.
The tax return of L.M.S. 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).
L.M.S. operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.