SIREN : 324730415
LEM is a French company founded 43 years ago, specialized in the sector Production d'électricité. Based in POITIERS (86000), this company of category PME shows in 2024 a revenue of 716 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicador | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Ingresos | 715 905 € | 404 685 € | 382 085 € | 296 300 € | 625 003 € | 394 252 € | 270 998 € | 506 234 € | 447 838 € |
| Resultado neto | 253 165 € | 4 224 € | 51 784 € | -25 902 € | 235 332 € | 80 385 € | -8 531 € | 156 103 € | 167 203 € |
| EBITDA | 498 064 € | 149 283 € | 196 098 € | 91 336 € | 442 921 € | 224 312 € | 100 212 € | 335 535 € | 303 604 € |
| Margen neto | 35.4% | 1.0% | 13.6% | -8.7% | 37.7% | 20.4% | -3.1% | 30.8% | 37.3% |
In 2024, LEM achieves revenue of 716 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.0%. Vs 2023, growth of +77% (405 k€ -> 716 k€). After deducting consumption (0 €), gross margin stands at 716 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 498 k€, representing 69.6% of revenue. Positive scissor effect: EBITDA margin improves by +32.7 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 253 k€, i.e. 35.4% of revenue. This profit can be retained or distributed to shareholders.
715 905 €
715 905 €
498 064 €
381 613 €
253 165 €
69.6%
The debt ratio (= Financial debt / Equity x 100) stands at 84%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 53.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
84.374%
53.665%
53.702%
2.094
35.4%
In 2024, the debt ratio of LEM (84.37) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of LEM (53.7%) 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.
In 2024, the repayment capacity of LEM (2.09) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 4299.82. 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 5.2x. Operating income very largely covers interest expenses: high safety margin.
4299.819
5.192
In 2024, the liquidity ratio of LEM (4299.82) 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.
In 2024, the interest coverage of LEM (5.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 95 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. The gap of 87 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 115 days of revenue, i.e. 228 k€ to permanently finance. Over 2016-2024, WCR increased by +52%, requiring additional financing.
228 209 €
95 j
8 j
0 j
115 j
Based on 85 transactions of similar company sales
(all years),
the value of LEM is estimated at
896 967 €
(range 132 398€ - 3 552 868€).
With an EBITDA of 498 064€, the sector multiple of 2.4x is applied.
The price/revenue ratio is 0.69x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 85 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LEM with other companies in the same sector:
Voir toutes les statistiques du secteur Production d'électricité
The revenue of LEM in 2024 is 716 k€.
Yes, LEM generated a net profit of 253 k€ in 2024.
The headquarters of LEM is located in POITIERS (86000), in the department Vienne.
The tax return of LEM 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).
LEM operates in the sector Production d'électricité (NAF code 35.11Z). See the 'Sector positioning' section above to compare the company with its competitors.