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.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LP 34 (SIREN 539058453)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C 2 097 270 € 2 074 223 € 2 152 703 €
Net income 12 126 € 39 693 € 9 551 € 5 074 € -3 165 € 13 096 € 70 126 € 21 806 € 29 366 € 8 351 €
EBITDA N/C N/C N/C N/C N/C N/C N/C 34 619 € 35 607 € 11 066 €
Net margin N/C N/C N/C N/C N/C N/C N/C 1.0% 1.4% 0.4%

Revenue and income statement

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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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 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) ?
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) ?
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) ?
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

16.0%

Solvency indicators evolution
LP 34

Sector positioning

Debt ratio
78.4 2025
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) ?
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

Sector positioning

Liquidity ratio
164.52 2025
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) ?
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

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 value 2025
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

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:

Frequently asked questions about LP 34

What is the revenue of LP 34 ?

The revenue of LP 34 in 2018 is 2.1 M€.

Is LP 34 profitable?

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.