SARL LHASSA : revenue, balance sheet and financial ratios

SARL LHASSA is a French company founded 28 years ago, specialized in the sector Supermarchés. Based in LES DEUX ALPES (38520), this company of category PME shows in 2024 a revenue of 7.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SARL LHASSA (SIREN 414228692)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018
Revenue N/C 7 294 283 € 6 881 589 € 6 254 646 € 5 048 723 € 5 592 462 € 5 016 871 € 4 871 372 €
Net income 518 239 € 837 201 € 789 748 € 721 010 € 474 118 € 621 804 € 569 482 € 549 481 €
EBITDA N/C 1 167 795 € 1 128 045 € 1 059 777 € 767 366 € 974 100 € 825 796 € 830 028 €
Net margin N/C 11.5% 11.5% 11.5% 9.4% 11.1% 11.4% 11.3%

Revenue and income statement

In 2025, SARL LHASSA generates positive net income of 518 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2025: 549 k€ -> 518 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

518 239 €

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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 23%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 56%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

23.399%

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

56.269%

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

16.2%

Solvency indicators evolution
SARL LHASSA

Sector positioning

Debt ratio
23.4 2025
2023
2024
2025
Q1: 0.44
Med: 27.33
Q3: 92.2
Good

In 2025, the debt ratio of SARL LHASSA (23.40) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
56.27% 2025
2023
2024
2025
Q1: 15.56%
Med: 32.02%
Q3: 48.04%
Excellent

In 2025, the financial autonomy of SARL LHASSA (56.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.55 years 2024
2023
2024
Q1: 0.0 years
Med: 0.94 years
Q3: 3.03 years
Good

In 2024, the repayment capacity of SARL LHASSA (0.55) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 271.97. 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

271.972

Liquidity indicators evolution
SARL LHASSA

Sector positioning

Liquidity ratio
271.97 2025
2023
2024
2025
Q1: 106.74
Med: 134.53
Q3: 180.7
Excellent

In 2025, the liquidity ratio of SARL LHASSA (271.97) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.1x 2024
2023
2024
Q1: 0.0x
Med: 1.64x
Q3: 7.03x
Average

In 2024, the interest coverage of SARL LHASSA (0.1x) 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.

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
SARL LHASSA

Positioning of SARL LHASSA in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 270 transactions of similar company sales in 2025, the value of SARL LHASSA is estimated at 3 263 882 € (range 1 319 413€ - 7 852 106€). 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
270 transactions
1319k€ 3263k€ 7852k€
3 263 882 € Range: 1 319 413€ - 7 852 106€
NAF 5 année 2025

Valuation method used

Net Income Multiple
518 239 € × 6.3x = 3 263 883 €
Range: 1 319 413€ - 7 852 106€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 270 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 (Supermarchés)

Compare SARL LHASSA with other companies in the same sector:

Frequently asked questions about SARL LHASSA

What is the revenue of SARL LHASSA ?

The revenue of SARL LHASSA in 2024 is 7.3 M€.

Is SARL LHASSA profitable?

Yes, SARL LHASSA generated a net profit of 518 k€ in 2025.

Where is the headquarters of SARL LHASSA ?

The headquarters of SARL LHASSA is located in LES DEUX ALPES (38520), in the department Isere.

Where to find the tax return of SARL LHASSA ?

The tax return of SARL LHASSA 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 SARL LHASSA operate?

SARL LHASSA operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.