Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
Le dernier exercice comptable publié pour cette entreprise remonte à 2022. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

SASU LBJ - B.T.P : revenue, balance sheet and financial ratios

SASU LBJ - B.T.P is a French company founded 5 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in BASSE-POINTE (97218), this company of category PME shows in 2022 a revenue of 792 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, SASU LBJ - B.T.P posts positive profitability over the latest financial year. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - SASU LBJ - B.T.P (SIREN 901336875)
Indicator 2022
Revenue 792 092 €
Net income 52 467 €
EBITDA 74 629 €
Net margin 6.6%

Revenue and income statement

In 2022, SASU LBJ - B.T.P achieves revenue of 792 k€. After deducting consumption (211 k€), gross margin stands at 581 k€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 75 k€, representing 9.4% of revenue. This ratio is more favorable than the sector median (5.6%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 52 k€, i.e. 6.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

792 092 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

581 279 €

EBITDA (2022) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

74 629 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

70 293 €

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

52 467 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.4%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 75%. This ratio is less favorable than the sector median (22.2%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 30%. This ratio is more favorable than the sector median (27.1%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.7 years of cash flow to repay all financial debt. This ratio is slightly less favorable than the sector median (0.3 years). Cash flow represents 7.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (4.8%).

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

75.19%

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

30.13%

Cash flow / Revenue (2022) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

7.1%

Repayment capacity (2022) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.7

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

92.2%

Solvency indicators evolution
SASU LBJ - B.T.P

Sector positioning

Debt ratio
75.19% 2022
Q1: 1.71%
Med: 22.24%
Q3: 72.08%
Watch

In 2022, the debt ratio of SASU LBJ - B.T.P (75.2%) 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
30.13% 2022
Q1: 8.48%
Med: 27.05%
Q3: 47.38%
Good

In 2022, the financial autonomy of SASU LBJ - B.T.P (30.1%) 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.

Repayment capacity
0.7 years 2022
Q1: 0.0 years
Med: 0.26 years
Q3: 1.61 years
Average

In 2022, the repayment capacity of SASU LBJ - B.T.P (0.70) 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 2.11. This ratio is more favorable than the sector median (1.9). The interest coverage ratio (= EBIT / Interest expenses) is 1.4x. This ratio is more favorable than the sector median (0.2x).

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

2.11

Interest coverage (2022) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

1.44

Liquidity indicators evolution
SASU LBJ - B.T.P

Sector positioning

Liquidity ratio
2.11 2022
Q1: 1.33
Med: 1.86
Q3: 2.8
Good

In 2022, the liquidity ratio of SASU LBJ - B.T.P (2.11) 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
1.44x 2022
Q1: 0.0x
Med: 0.19x
Q3: 1.99x
Good

In 2022, the interest coverage of SASU LBJ - B.T.P (1.4x) 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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1 days. The company must finance 6 days of gap between collections and payments. WCR is negative (-11 days): operations structurally generate cash.

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

-24 190 €

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

7 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

1 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 in days of revenue (2022) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-11 j

WCR and payment terms evolution
SASU LBJ - B.T.P

Positioning of SASU LBJ - B.T.P in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 103 260€ to 217 898€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
103k€ 151k€ 217k€
151 592 € Range: 103 260€ - 217 898€
NAF 5 année 2022
How is this estimate calculated?

This estimate is based on the analysis of 47 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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare SASU LBJ - B.T.P with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Top companies in Travaux de maçonnerie générale et gros œuvre de bâtiment

Largest companies by revenue in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment:

Top companies in Martinique

Largest companies by revenue in the department Martinique:

Voir le classement complet du département Martinique

Frequently asked questions about SASU LBJ - B.T.P

What is the revenue of SASU LBJ - B.T.P ?

The revenue of SASU LBJ - B.T.P in 2022 is 792 k€.

Is SASU LBJ - B.T.P profitable?

Yes, SASU LBJ - B.T.P generated a net profit of 52 k€ in 2022.

Where is the headquarters of SASU LBJ - B.T.P ?

The headquarters of SASU LBJ - B.T.P is located in BASSE-POINTE (97218), in the department Martinique.

Where to find the tax return of SASU LBJ - B.T.P ?

The tax return of SASU LBJ - B.T.P 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 SASU LBJ - B.T.P operate?

SASU LBJ - B.T.P operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.