SIREN : 817828544
LPLA is a French company founded 10 years ago, specialized in the sector Fabrication de bière. Based in THIVIERS (24800), this company of category PME shows in 2021 a revenue of 158 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-06-27
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Signal structurel : exploitation déficitaire (EBE négatif).
In summary, LPLA is currently loss-making, which weighs on its accounts. Its financial structure is fragile, with debt above sector norms — a point to monitor.
| Indicator | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 157 592 € | 137 336 € | 144 583 € | 112 408 € | 94 182 € | 29 413 € |
| Net income | -46 846 € | 13 843 € | 20 881 € | 14 295 € | 21 965 € | -7 740 € |
| EBITDA | -28 895 € | 34 383 € | 38 894 € | 25 743 € | 29 652 € | -2 984 € |
| Net margin | -29.7% | 10.1% | 14.4% | 12.7% | 23.3% | -26.3% |
In 2021, LPLA achieves revenue of 158 k€. Over the period 2017-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +13.7%. Vs 2020, growth of +15% (137 k€ -> 158 k€). After deducting consumption (90 k€), gross margin stands at 68 k€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -29 k€, representing -18.3% of revenue. Warning negative scissor effect: despite revenue change (+15%), EBITDA varies by -184%, reducing margin by 43.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -47 k€ (-29.7% of revenue), which will impact equity.
157 592 €
67 655 €
-28 895 €
-33 441 €
-46 846 €
-18.1%
The debt ratio (= Financial debt / Equity x 100) stands at 594%. This ratio is less favorable than the sector median (122.4%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 76%. Compared with its sector, this ratio places the company among the best positioned (sector median: 42.1%).
593.59%
75.66%
-15.13%
-14.16
75.8%
In 2021, the debt ratio of LPLA (593.6%) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2021, the financial autonomy of LPLA (75.7%) 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 2020, the repayment capacity of LPLA (3.55) 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 4.63. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.7).
4.63
-43.09
In 2021, the liquidity ratio of LPLA (4.63) 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 LPLA (-43.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 148 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 180 days of revenue, i.e. 79 k€ to permanently finance. Between 2018 and 2021, WCR worsened by 99 days of revenue, signaling an increased financing need.
79 017 €
15 j
45 j
148 j
180 j
Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 94 391€ to 166 332€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 23 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 LPLA with other companies in the same sector:
Voir toutes les statistiques du secteur Fabrication de bière
Largest companies by revenue in the sector Fabrication de bière:
Largest companies by revenue in the department Dordogne:
The revenue of LPLA in 2021 is 158 k€.
LPLA recorded a net loss in 2021.
The headquarters of LPLA is located in THIVIERS (24800), in the department Dordogne.
The tax return of LPLA 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).
LPLA operates in the sector Fabrication de bière (NAF code 11.05Z). See the 'Sector positioning' section above to compare the company with its competitors.