LPJ AUTOMOBILES : revenue, balance sheet and financial ratios

LPJ AUTOMOBILES is a French company founded 24 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in SAINT-SULPICE-DE-POMMERAY (41000), this company of category PME shows in 2023 a revenue of 903 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - LPJ AUTOMOBILES (SIREN 438653834)
Indicator 2023 2020 2019 2017 2016
Revenue 903 160 € 730 328 € 934 666 € N/C N/C
Net income 2 531 € 33 933 € 34 543 € 30 445 € -18 890 €
EBITDA 10 592 € 67 856 € 44 380 € N/C N/C
Net margin 0.3% 4.6% 3.7% N/C N/C

Revenue and income statement

In 2023, LPJ AUTOMOBILES achieves revenue of 903 k€. Activity remains stable over the period (CAGR: -0.9%). Vs 2020, growth of +24% (730 k€ -> 903 k€). After deducting consumption (419 k€), gross margin stands at 484 k€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11 k€, representing 1.2% of revenue. Warning negative scissor effect: despite revenue change (+24%), EBITDA varies by -84%, reducing margin by 8.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

903 160 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

484 493 €

EBITDA (2023) ?
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

10 592 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 751 €

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

2 531 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.2%

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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 5%. 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 66%. 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 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

4.75%

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

66.146%

Cash flow / Revenue (2023) ?
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

1.198%

Repayment capacity (2023) ?
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

1.347

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

22.9%

Solvency indicators evolution
LPJ AUTOMOBILES

Sector positioning

Debt ratio
4.75 2023
2019
2020
2023
Q1: 5.35
Med: 46.58
Q3: 142.41
Excellent -7 pts over 3 years

In 2023, the debt ratio of LPJ AUTOMOBILES (4.75) 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
66.15% 2023
2019
2020
2023
Q1: 10.97%
Med: 26.91%
Q3: 51.24%
Excellent

In 2023, the financial autonomy of LPJ AUTOMOBILES (66.2%) 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.

Repayment capacity
1.35 years 2023
2019
2020
2023
Q1: 0.0 years
Med: 0.51 years
Q3: 4.09 years
Average +31 pts over 3 years

In 2023, the repayment capacity of LPJ AUTOMOBILES (1.35) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 258.50. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.

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

258.497

Interest coverage (2023) ?
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

0.689

Liquidity indicators evolution
LPJ AUTOMOBILES

Sector positioning

Liquidity ratio
258.5 2023
2019
2020
2023
Q1: 135.15
Med: 203.86
Q3: 381.72
Good -15 pts over 3 years

In 2023, the liquidity ratio of LPJ AUTOMOBILES (258.50) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.69x 2023
2019
2020
2023
Q1: 0.0x
Med: 2.1x
Q3: 18.92x
Average

In 2023, the interest coverage of LPJ AUTOMOBILES (0.7x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Inventory turnover is 42 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 81 days of revenue, i.e. 204 k€ to permanently finance.

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

204 322 €

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

43 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

43 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

42 j

WCR in days of revenue (2023) ?
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

81 j

WCR and payment terms evolution
LPJ AUTOMOBILES

Positioning of LPJ AUTOMOBILES in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 149 transactions of similar company sales in 2023, the value of LPJ AUTOMOBILES is estimated at 42 397 € (range 21 198€ - 104 558€). With an EBITDA of 10 592€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.13x (conservative 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 2023
149 transactions
21k€ 42k€ 104k€
42 397 € Range: 21 198€ - 104 558€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
10 592 € × 1.3x
Estimation 14 067 €
3 522€ - 35 955€
Revenue Multiple 30%
903 160 € × 0.13x
Estimation 114 397 €
63 923€ - 282 402€
Net Income Multiple 20%
2 531 € × 2.1x
Estimation 5 224 €
1 305€ - 9 304€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 149 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 voitures et de véhicules automobiles légers)

Compare LPJ AUTOMOBILES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about LPJ AUTOMOBILES

What is the revenue of LPJ AUTOMOBILES ?

The revenue of LPJ AUTOMOBILES in 2023 is 903 k€.

Is LPJ AUTOMOBILES profitable?

Yes, LPJ AUTOMOBILES generated a net profit of 3 k€ in 2023.

Where is the headquarters of LPJ AUTOMOBILES ?

The headquarters of LPJ AUTOMOBILES is located in SAINT-SULPICE-DE-POMMERAY (41000), in the department Loir-et-Cher.

Where to find the tax return of LPJ AUTOMOBILES ?

The tax return of LPJ AUTOMOBILES 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 LPJ AUTOMOBILES operate?

LPJ AUTOMOBILES operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.