Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 2023-04-08 (3 years)Status: ActiveBusiness sector: Conseil pour les affaires et autres conseils de gestionLocation: NANCY (54000), Meurthe-et-Moselle
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
LSA : revenue, balance sheet and financial ratios
LSA is a French company
founded 3 years ago,
specialized in the sector Conseil pour les affaires et autres conseils de gestion.
Based in NANCY (54000),
this company of category PME
shows in 2024 a revenue of 50 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, LSA achieves revenue of 50 k€. After deducting consumption (0 €), gross margin stands at 50 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -4 k€, representing -7.6% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at 0 € (0.0% of revenue), which will impact equity.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
50 000 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
50 000 €
EBITDA (2024)
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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
-3 778 €
EBIT (2024)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-3 778 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-7.6%
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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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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 17547%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2024)
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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
17546.6%
Financial autonomy (2024)
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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
0.4%
Cash flow / Revenue (2024)
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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
0.0%
Solvency indicators evolution LSA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2024
Debt ratio
17546.6
Financial autonomy
0.4
Repayment capacity
None
Cash flow / Revenue
0.0%
Sector positioning
Debt ratio
17546.62024
2024
Q1: 0.0
Med: 3.98
Q3: 41.81
Average
In 2024, the debt ratio of LSA (17546.60) 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
0.4%2024
2024
Q1: 4.2%
Med: 38.87%
Q3: 76.44%
Average
In 2024, the financial autonomy of LSA (0.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 325.76. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
325.762
Interest coverage (2024)
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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
-107.888
Liquidity indicators evolution LSA
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2024
Liquidity ratio
325.762
Interest coverage
-107.888
Sector positioning
Liquidity ratio
325.762024
2024
Q1: 138.87
Med: 313.12
Q3: 966.61
Good
In 2024, the liquidity ratio of LSA (325.76) 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
-107.89x2024
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Average
In 2024, the interest coverage of LSA (-107.9x) 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: 360 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 357 days. The company must finance 3 days of gap between collections and payments. Overall, WCR represents 1645 days of revenue, i.e. 228 k€ to permanently finance.
Operating WCR (2024)
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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
228 494 €
Customer credit (2024)
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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
360 j
Supplier credit (2024)
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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
357 j
Inventory turnover (2024)
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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 in days of revenue (2024)
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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
1645 j
WCR and payment terms evolution LSA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2024
Operating WCR
228 494 €
Inventory turnover (days)
0
Customer payment term (days)
360
Supplier payment term (days)
357
Positioning of LSA in its sector
Comparison with sector Conseil pour les affaires et autres conseils de gestion
Valuation estimate
Based on 69 transactions of similar company sales
in 2024,
the value of LSA is estimated at
32 945 €
(range 19 173€ - 36 429€).
The price/revenue ratio is 0.66x
(in line with sector norms).
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. Medium reliability: estimate to be confirmed with in-depth analysis.
Estimated enterprise value2024
69 tx
19k€32k€36k€
32 945 €Range: 19 173€ - 36 429€
NAF 5 année 2024
Valuation method used
Revenue Multiple
50 000 €
×
0.66x
=32 945 €
Range: 19 173€ - 36 429€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)
Compare LSA with other companies in the same sector:
Profitability information is not publicly available.
Where is the headquarters of LSA ?
The headquarters of LSA is located in NANCY (54000), in the department Meurthe-et-Moselle.
Where to find the tax return of LSA ?
The tax return of LSA 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 LSA operate?
LSA operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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