Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2012-01-10 (14 years)Status: ActiveBusiness sector: SupérettesLocation: BEZIERS (34500), Herault
LP 34 : revenue, balance sheet and financial ratios
LP 34 is a French company
founded 14 years ago,
specialized in the sector Supérettes.
Based in BEZIERS (34500),
this company of category PME
shows in 2018 a revenue of 2.1 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, LP 34 generates positive net income of 12 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 8 k€ -> 12 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
12 126 €
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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 78%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory.
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
78.401%
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
37.341%
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
276.073
169.931
163.13
14.438
39.978
33.978
25.122
29.653
35.693
78.401
Financial autonomy
15.377
24.675
28.512
54.473
45.157
47.144
50.528
48.386
47.861
37.341
Repayment capacity
25.902
7.44
9.248
None
None
None
None
None
None
None
Cash flow / Revenue
0.406%
1.22%
1.112%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
78.42025
2023
2024
2025
Q1: 7.42
Med: 33.43
Q3: 80.85
Average+23 pts over 3 years
In 2025, the debt ratio of LP 34 (78.40) 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
37.34%2025
2023
2024
2025
Q1: 28.38%
Med: 45.6%
Q3: 61.41%
Average-32 pts over 3 years
In 2025, the financial autonomy of LP 34 (37.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 164.52. 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
164.519
Liquidity indicators evolution LP 34
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
86.039
72.378
107.004
84.821
87.483
93.462
101.939
130.601
170.363
164.519
Interest coverage
36.644
9.408
5.818
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
164.522025
2023
2024
2025
Q1: 123.52
Med: 181.92
Q3: 270.69
Average
In 2025, the liquidity ratio of LP 34 (164.52) 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 (2025)
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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 (2025)
?
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 (2025)
?
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 (2025)
?
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 LP 34
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
50 136 €
56 979 €
75 628 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
11
10
11
0
0
0
0
0
0
0
Customer payment term (days)
1
0
1
0
0
0
0
0
0
0
Supplier payment term (days)
27
20
14
0
0
0
0
0
0
0
Positioning of LP 34 in its sector
Comparison with sector Supérettes
Valuation estimate
Based on 270 transactions of similar company sales
in 2025,
the value of LP 34 is estimated at
76 369 €
(range 30 872€ - 183 727€).
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
270 transactions
30k€76k€183k€
76 369 €Range: 30 872€ - 183 727€
NAF 5 année 2025
Valuation method used
Net Income Multiple
12 126 €
×
6.3x
=76 370 €
Range: 30 872€ - 183 727€
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 270 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 (Supérettes)
Compare LP 34 with other companies in the same sector:
Yes, LP 34 generated a net profit of 12 k€ in 2025.
Where is the headquarters of LP 34 ?
The headquarters of LP 34 is located in BEZIERS (34500), in the department Herault.
Where to find the tax return of LP 34 ?
The tax return of LP 34 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 LP 34 operate?
LP 34 operates in the sector Supérettes (NAF code 47.11C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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