SIREN : 381801844
LSO is a French company founded 35 years ago, specialized in the sector Fabrication d'autres produits minéraux non métalliques n.c.a.. Based in BRIVE LA GAILLARDE (19100), this company of category GE shows in 2024 a revenue of 10.5 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 10 538 283 € | 9 194 211 € | 11 628 312 € | 8 946 176 € | 8 304 174 € | 10 563 032 € | 9 519 425 € | 6 037 296 € | 6 918 287 € |
| Net income | 145 831 € | 128 153 € | 56 804 € | 247 686 € | 86 177 € | 85 060 € | 85 021 € | 62 668 € | 59 238 € |
| EBITDA | 471 412 € | 379 330 € | 167 535 € | 250 558 € | 129 081 € | 70 697 € | 35 791 € | 25 120 € | 38 498 € |
| Net margin | 1.4% | 1.4% | 0.5% | 2.8% | 1.0% | 0.8% | 0.9% | 1.0% | 0.9% |
In 2024, LSO achieves revenue of 10.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.4%. Vs 2023, growth of +15% (9.2 M€ -> 10.5 M€). After deducting consumption (8.2 M€), gross margin stands at 2.3 M€, i.e. a rate of 22%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 471 k€, representing 4.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 146 k€, i.e. 1.4% of revenue. This profit can be retained or distributed to shareholders.
10 538 283 €
2 317 097 €
471 412 €
320 072 €
145 831 €
4.5%
The debt ratio (= Financial debt / Equity x 100) stands at 65%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory. 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 4.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
65.018%
27.058%
3.954%
1.262
20.2%
In 2024, the debt ratio of LSO (65.02) 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 2024, the financial autonomy of LSO (27.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of LSO (1.26) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 134.69. 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 5.5x. Operating income very largely covers interest expenses: high safety margin.
134.693
5.518
In 2024, the liquidity ratio of LSO (134.69) 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 2024, the interest coverage of LSO (5.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 34 days of revenue, i.e. 992 k€ to permanently finance. Over 2016-2024, WCR increased by +76%, requiring additional financing.
992 074 €
17 j
25 j
9 j
34 j
Based on 228 transactions of similar company sales (all years), the value of LSO is estimated at 820 954 € (range 406 713€ - 2 269 864€). With an EBITDA of 471 412€, the sector multiple of 1.5x 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.
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This estimate is based on the analysis of 228 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 LSO with other companies in the same sector:
The revenue of LSO in 2024 is 10.5 M€.
Yes, LSO generated a net profit of 146 k€ in 2024.
The headquarters of LSO is located in BRIVE LA GAILLARDE (19100), in the department Correze.
The tax return of LSO 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).
LSO operates in the sector Fabrication d'autres produits minéraux non métalliques n.c.a. (NAF code 23.99Z). See the 'Sector positioning' section above to compare the company with its competitors.