SIREN : 880511902
LUC DEVELOPPEMENT is a French company founded 6 years ago, specialized in the sector Activités des sociétés holding. Based in BOUCAU (64340), this company of category PME shows in 2024 a revenue of 317 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
| Kennzahl | 2024 |
|---|---|
| Umsatz | 317 015 € |
| Nettoergebnis | 139 240 € |
| EBITDA | 16 704 € |
| Nettomarge | 43.9% |
In 2024, LUC DEVELOPPEMENT achieves revenue of 317 k€. After deducting consumption (0 €), gross margin stands at 317 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 17 k€, representing 5.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 139 k€, i.e. 43.9% of revenue. This profit can be retained or distributed to shareholders.
317 015 €
317 015 €
16 704 €
23 599 €
139 240 €
5.3%
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 77%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 41.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
18.778%
76.554%
41.173%
0.726
73.2%
In 2024, the debt ratio of LUC DEVELOPPEMENT (18.78) 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 LUC DEVELOPPEMENT (76.5%) 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.
In 2024, the repayment capacity of LUC DEVELOPPEMENT (0.73) 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 389.36. 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 26.6x. Operating income very largely covers interest expenses: high safety margin.
389.358
26.592
In 2024, the liquidity ratio of LUC DEVELOPPEMENT (389.36) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of LUC DEVELOPPEMENT (26.6x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 87 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. The gap of 46 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 49 days of revenue, i.e. 44 k€ to permanently finance.
43 536 €
87 j
41 j
0 j
49 j
Based on 54 transactions of similar company sales
in 2024,
the value of LUC DEVELOPPEMENT is estimated at
137 040 €
(range 67 603€ - 344 151€).
With an EBITDA of 16 704€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(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 54 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 LUC DEVELOPPEMENT with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of LUC DEVELOPPEMENT in 2024 is 317 k€.
Yes, LUC DEVELOPPEMENT generated a net profit of 139 k€ in 2024.
The headquarters of LUC DEVELOPPEMENT is located in BOUCAU (64340), in the department Pyrenees-Atlantiques.
The tax return of LUC DEVELOPPEMENT 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).
LUC DEVELOPPEMENT operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.