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.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LTG (SIREN 338555170)
Indicator 2025 2024 2023 2022 2021 2020 2019 2017
Revenue N/C N/C 5 545 666 € 4 941 507 € 3 337 425 € 5 462 168 € 5 836 565 € 6 486 512 €
Net income 175 799 € 52 021 € 217 059 € 125 710 € -62 925 € -82 684 € 101 177 € -253 348 €
EBITDA N/C N/C 364 966 € 285 177 € 94 146 € 22 353 € 290 211 € 449 385 €
Net margin N/C N/C 3.9% 2.5% -1.9% -1.5% 1.7% -3.9%

Revenue and income statement

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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Chart evolution

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Assets

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Liabilities

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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) ?
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) ?
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) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

26.2%

Solvency indicators evolution
LTG

Sector positioning

Debt ratio
141.86 2025
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 years 2023
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) ?
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

Sector positioning

Liquidity ratio
324.37 2025
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
6.03x 2023
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) ?
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

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 value 2025
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

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:

Frequently asked questions about LTG

What is the revenue of LTG ?

The revenue of LTG in 2023 is 5.5 M€.

Is LTG profitable?

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.