Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1986-09-01 (39 years)Status: ActiveBusiness sector: Préparation industrielle de produits à base de viandeLocation: LE LION D'ANGERS (49220), Maine-et-Loire
LTG : revenue, balance sheet and financial ratios
LTG is a French company
founded 39 years ago,
specialized in the sector Préparation industrielle de produits à base de viande.
Based in LE LION D'ANGERS (49220),
this company of category PME
shows in 2023 a revenue of 5.5 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, LTG generates positive net income of 176 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
175 799 €
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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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Item
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 142%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory.
Debt ratio (2025)
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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
141.856%
Financial autonomy (2025)
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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
31.731%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2019
2020
2021
2022
2023
2024
2025
Debt ratio
153.971
118.553
126.813
175.712
134.929
108.512
180.659
141.856
Financial autonomy
26.873
29.675
30.978
29.8
35.846
41.025
27.737
31.731
Repayment capacity
-15.579
2.767
27.4
46.357
7.029
4.208
None
None
Cash flow / Revenue
-1.454%
4.617%
0.742%
0.89%
4.274%
6.21%
None%
None%
Sector positioning
Debt ratio
141.862025
2023
2024
2025
Q1: 1.65
Med: 23.07
Q3: 51.26
Watch
In 2025, the debt ratio of LTG (141.86) 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.
Financial autonomy
31.73%2025
2023
2024
2025
Q1: 36.15%
Med: 55.6%
Q3: 69.63%
Watch-23 pts over 3 years
In 2025, the financial autonomy of LTG (31.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
Repayment capacity
4.21 years2023
2023
Q1: -0.01 years
Med: 0.86 years
Q3: 3.23 years
Watch
In 2023, the repayment capacity of LTG (4.21) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 324.37. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
324.37
Liquidity indicators evolution LTG
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
214.879
156.147
244.586
416.733
427.357
494.55
320.935
324.37
Interest coverage
4.723
9.083
296.73
34.192
8.82
6.032
None
None
Sector positioning
Liquidity ratio
324.372025
2023
2024
2025
Q1: 139.99
Med: 252.48
Q3: 339.25
Good-6 pts over 3 years
In 2025, the liquidity ratio of LTG (324.37) 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
6.03x2023
2023
Q1: 0.0x
Med: 1.02x
Q3: 7.4x
Good
In 2023, the interest coverage of LTG (6.0x) 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) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2025)
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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
0 €
Customer credit (2025)
?
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
0 j
Supplier credit (2025)
?
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
0 j
Inventory turnover (2025)
?
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 and payment terms evolution LTG
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2019
2020
2021
2022
2023
2024
2025
Operating WCR
2 053 305 €
2 114 821 €
1 555 571 €
1 366 208 €
1 536 660 €
1 467 106 €
0 €
0 €
Inventory turnover (days)
68
63
70
117
75
60
0
0
Customer payment term (days)
36
43
39
18
22
21
0
0
Supplier payment term (days)
52
64
48
39
27
24
0
0
Positioning of LTG in its sector
Comparison with sector Préparation industrielle de produits à base de viande
Valuation estimate
Based on 108 transactions of similar company sales
(all years),
the value of LTG is estimated at
766 879 €
(range 271 509€ - 2 285 181€).
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 value2025
108 transactions
271k€766k€2285k€
766 879 €Range: 271 509€ - 2 285 181€
NAF 5 all-time
Valuation method used
Net Income Multiple
175 799 €
×
4.4x
=766 879 €
Range: 271 510€ - 2 285 181€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 108 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 (Préparation industrielle de produits à base de viande)
Compare LTG with other companies in the same sector:
Yes, LTG generated a net profit of 176 k€ in 2025.
Where is the headquarters of LTG ?
The headquarters of LTG is located in LE LION D'ANGERS (49220), in the department Maine-et-Loire.
Where to find the tax return of LTG ?
The tax return of LTG 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 LTG operate?
LTG operates in the sector Préparation industrielle de produits à base de viande (NAF code 10.13A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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