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SARL LPA LES PHOTOGRAPHES ASSOCIES : revenue, balance sheet and financial ratios

SARL LPA LES PHOTOGRAPHES ASSOCIES is a French company founded 32 years ago, specialized in the sector Activités photographiques. Based in BOUVELLEMONT (08430), this company of category PME shows in 2021 a revenue of 181 k€. 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 - SARL LPA LES PHOTOGRAPHES ASSOCIES (SIREN 397526260)
Indicator 2022 2021
Revenue N/C 180 743 €
Net income 6 940 € 6 023 €
EBITDA N/C 52 351 €
Net margin N/C 3.3%

Revenue and income statement

In 2022, SARL LPA LES PHOTOGRAPHES ASSOCIES generates positive net income of 7 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2022: 6 k€ -> 7 k€.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

6 940 €

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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 19%. 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 74%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

19.263%

Financial autonomy (2022) ?
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

74.065%

Asset age ratio (2022) ?
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

11.2%

Solvency indicators evolution
SARL LPA LES PHOTOGRAPHES ASSOCIES

Sector positioning

Debt ratio
19.26 2022
2021
2022
Q1: 0.0
Med: 15.83
Q3: 81.69
Average

In 2022, the debt ratio of SARL LPA LES PHOTOGRAPHES... (19.26) 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
74.06% 2022
2021
2022
Q1: 5.01%
Med: 35.04%
Q3: 64.21%
Excellent

In 2022, the financial autonomy of SARL LPA LES PHOTOGRAPHES... (74.1%) 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
3.86 years 2021
2021
Q1: 0.0 years
Med: 0.03 years
Q3: 1.71 years
Average

In 2021, the repayment capacity of SARL LPA LES PHOTOGRAPHES... (3.86) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 835.58. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

835.575

Liquidity indicators evolution
SARL LPA LES PHOTOGRAPHES ASSOCIES

Sector positioning

Liquidity ratio
835.58 2022
2021
2022
Q1: 107.9
Med: 207.44
Q3: 377.46
Excellent

In 2022, the liquidity ratio of SARL LPA LES PHOTOGRAPHES... (835.58) 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
0.28x 2021
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.12x
Good

In 2021, the interest coverage of SARL LPA LES PHOTOGRAPHES... (0.3x) 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. Average customer payment term: 621 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 410 days. The gap of 211 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

Operating WCR (2022) ?
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 (2022) ?
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

621 j

Supplier credit (2022) ?
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

410 j

Inventory turnover (2022) ?
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 LPA LES PHOTOGRAPHES ASSOCIES

Positioning of SARL LPA LES PHOTOGRAPHES ASSOCIES in its sector

Comparison with sector Activités photographiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 22 747€ to 75 260€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
22k€ 41k€ 75k€
41 245 € Range: 22 747€ - 75 260€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 31 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 (Activités photographiques)

Compare SARL LPA LES PHOTOGRAPHES ASSOCIES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités photographiques

Frequently asked questions about SARL LPA LES PHOTOGRAPHES ASSOCIES

What is the revenue of SARL LPA LES PHOTOGRAPHES ASSOCIES ?

The revenue of SARL LPA LES PHOTOGRAPHES ASSOCIES in 2021 is 181 k€.

Is SARL LPA LES PHOTOGRAPHES ASSOCIES profitable?

Yes, SARL LPA LES PHOTOGRAPHES ASSOCIES generated a net profit of 7 k€ in 2022.

Where is the headquarters of SARL LPA LES PHOTOGRAPHES ASSOCIES ?

The headquarters of SARL LPA LES PHOTOGRAPHES ASSOCIES is located in BOUVELLEMONT (08430), in the department Ardennes.

Where to find the tax return of SARL LPA LES PHOTOGRAPHES ASSOCIES ?

The tax return of SARL LPA LES PHOTOGRAPHES ASSOCIES 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 LPA LES PHOTOGRAPHES ASSOCIES operate?

SARL LPA LES PHOTOGRAPHES ASSOCIES operates in the sector Activités photographiques (NAF code 74.20Z). See the 'Sector positioning' section above to compare the company with its competitors.