SIREN : 438459448
LS is a French company founded 24 years ago, specialized in the sector Travaux d'installation électrique dans tous locaux. Based in GAUCHY (02430), this company of category PME shows in 2025 a revenue of 2.5 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 2 490 853 € | 2 590 308 € | 2 093 598 € | 1 931 667 € | 1 162 410 € | 1 848 233 € | 1 961 394 € | 2 252 824 € | N/C | N/C |
| Net income | 102 712 € | -137 552 € | 27 846 € | 8 625 € | -705 € | 51 077 € | 57 109 € | 2 244 € | 23 656 € | 44 839 € |
| EBITDA | 117 601 € | -121 682 € | 49 864 € | 27 825 € | 8 601 € | 56 931 € | 78 555 € | 9 331 € | N/C | N/C |
| Net margin | 4.1% | -5.3% | 1.3% | 0.4% | -0.1% | 2.8% | 2.9% | 0.1% | N/C | N/C |
In 2025, LS achieves revenue of 2.5 M€. Revenue is growing positively over 10 years (CAGR: +1.4%). Slight decline of -4% vs 2024. After deducting consumption (890 k€), gross margin stands at 1.6 M€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 118 k€, representing 4.7% of revenue. Positive scissor effect: EBITDA margin improves by +9.4 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 103 k€, i.e. 4.1% of revenue. This profit can be retained or distributed to shareholders.
2 490 853 €
1 601 162 €
117 601 €
107 104 €
102 712 €
4.7%
The debt ratio (= Financial debt / Equity x 100) stands at 125%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
125.214%
26.346%
4.533%
4.254
43.1%
In 2025, the debt ratio of LS (125.21) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2025, the financial autonomy of LS (26.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2025, the repayment capacity of LS (4.25) 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 226.01. 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 3.5x. Financial charges are adequately covered by operations.
226.015
3.451
In 2025, the liquidity ratio of LS (226.01) 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.
In 2025, the interest coverage of LS (3.5x) 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: 114 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. The gap of 60 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 49 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 147 days of revenue, i.e. 1.0 M€ to permanently finance.
1 019 257 €
114 j
54 j
49 j
147 j
Based on 283 transactions of similar company sales (all years), the value of LS is estimated at 225 473 € (range 114 235€ - 590 188€). With an EBITDA of 117 601€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.18x (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.
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This estimate is based on the analysis of 283 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 LS with other companies in the same sector:
Voir toutes les statistiques du secteur Travaux d'installation électrique dans tous locaux
The revenue of LS in 2025 is 2.5 M€.
Yes, LS generated a net profit of 103 k€ in 2025.
The headquarters of LS is located in GAUCHY (02430), in the department Aisne.
The tax return of LS 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).
LS operates in the sector Travaux d'installation électrique dans tous locaux (NAF code 43.21A). See the 'Sector positioning' section above to compare the company with its competitors.