YANKEE LIMA FINANCE : revenue, balance sheet and financial ratios

YANKEE LIMA FINANCE is a French company founded 30 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in REMIRE-MONTJOLY (97354), this company of category PME shows in 2021 a revenue of 974 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - YANKEE LIMA FINANCE (SIREN 402421556)
Indicator 2021 2020 2019 2016
Revenue 974 001 € 956 403 € 484 949 € 149 566 €
Net income 1 258 318 € 642 600 € 53 328 € -500 976 €
EBITDA 590 506 € 487 872 € 196 462 € -78 582 €
Net margin 129.2% 67.2% 11.0% -335.0%

Revenue and income statement

In 2021, YANKEE LIMA FINANCE achieves revenue of 974 k€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +45.5%. Vs 2020: +2%. After deducting consumption (885 €), gross margin stands at 973 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 591 k€, representing 60.6% of revenue. Positive scissor effect: EBITDA margin improves by +9.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.3 M€, i.e. 129.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

974 001 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

973 116 €

EBITDA (2021) ?
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

590 506 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

590 154 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 258 318 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

60.6%

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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 0%. 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 84%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.061%

Financial autonomy (2021) ?
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

83.547%

Cash flow / Revenue (2021) ?
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

-0.356%

Repayment capacity (2021) ?
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

-0.752

Asset age ratio (2021) ?
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

21.2%

Solvency indicators evolution
YANKEE LIMA FINANCE

Sector positioning

Debt ratio
0.06 2021
2019
2020
2021
Q1: -2.02
Med: 12.56
Q3: 178.66
Good

In 2021, the debt ratio of YANKEE LIMA FINANCE (0.06) 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
83.55% 2021
2019
2020
2021
Q1: 2.35%
Med: 38.31%
Q3: 81.36%
Excellent

In 2021, the financial autonomy of YANKEE LIMA FINANCE (83.5%) 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
-0.75 years 2021
2019
2020
2021
Q1: -0.0 years
Med: 0.54 years
Q3: 9.67 years
Excellent -25 pts over 3 years

In 2021, the repayment capacity of YANKEE LIMA FINANCE (-0.75) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 766.12. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 34.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

766.118

Interest coverage (2021) ?
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

34.454

Liquidity indicators evolution
YANKEE LIMA FINANCE

Sector positioning

Liquidity ratio
766.12 2021
2019
2020
2021
Q1: 84.5
Med: 265.45
Q3: 1031.6
Good -7 pts over 3 years

In 2021, the liquidity ratio of YANKEE LIMA FINANCE (766.12) 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
34.45x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 12.95x
Excellent +24 pts over 3 years

In 2021, the interest coverage of YANKEE LIMA FINANCE (34.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 103 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 167 days. Excellent situation: suppliers finance 64 days of the operating cycle (retail model). WCR is negative (-37 days): operations structurally generate cash. Notable WCR improvement over the period (-111%), freeing up cash.

Operating WCR (2021) ?
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

-101 111 €

Customer credit (2021) ?
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

103 j

Supplier credit (2021) ?
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

167 j

Inventory turnover (2021) ?
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 (2021) ?
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

-37 j

WCR and payment terms evolution
YANKEE LIMA FINANCE

Positioning of YANKEE LIMA FINANCE in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 178 transactions of similar company sales in 2021, the value of YANKEE LIMA FINANCE is estimated at 3 243 587 € (range 1 432 712€ - 6 450 725€). With an EBITDA of 590 506€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.70x (in line with sector norms). 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 2021
178 transactions
1432k€ 3243k€ 6450k€
3 243 587 € Range: 1 432 712€ - 6 450 725€
NAF 5 année 2021

Valuation detail by method

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EBITDA Multiple 50%
590 506 € × 4.7x
Estimation 2 795 276 €
1 359 136€ - 4 640 667€
Revenue Multiple 30%
974 001 € × 0.70x
Estimation 681 139 €
238 305€ - 1 793 399€
Net Income Multiple 20%
1 258 318 € × 6.5x
Estimation 8 208 039 €
3 408 265€ - 17 961 859€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 178 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 (Location de terrains et d'autres biens immobiliers)

Compare YANKEE LIMA FINANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about YANKEE LIMA FINANCE

What is the revenue of YANKEE LIMA FINANCE ?

The revenue of YANKEE LIMA FINANCE in 2021 is 974 k€.

Is YANKEE LIMA FINANCE profitable?

Yes, YANKEE LIMA FINANCE generated a net profit of 1.3 M€ in 2021.

Where is the headquarters of YANKEE LIMA FINANCE ?

The headquarters of YANKEE LIMA FINANCE is located in REMIRE-MONTJOLY (97354), in the department Guyane.

Where to find the tax return of YANKEE LIMA FINANCE ?

The tax return of YANKEE LIMA FINANCE 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 YANKEE LIMA FINANCE operate?

YANKEE LIMA FINANCE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.