IMMOBILIERE 38 LISPAR : revenue, balance sheet and financial ratios

IMMOBILIERE 38 LISPAR is a French company founded 16 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in LYON 2EME (69002), this company of category ETI shows in 2024 a revenue of 2.3 M€. 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 - IMMOBILIERE 38 LISPAR (SIREN 518862586)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 2 313 229 € 2 180 111 € 2 063 589 € 2 009 995 € 1 853 516 € N/C 1 110 405 € 1 053 946 €
Net income 22 036 € -17 494 € 718 798 € 789 075 € 796 058 € -2 814 017 € 456 371 € 381 571 €
EBITDA 2 077 233 € 1 951 293 € 1 857 180 € 1 802 184 € 1 616 505 € -1 418 909 € 906 449 € 849 342 €
Net margin 1.0% -0.8% 34.8% 39.3% 42.9% N/C 41.1% 36.2%

Revenue and income statement

In 2024, IMMOBILIERE 38 LISPAR achieves revenue of 2.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.3%. Vs 2023: +6%. After deducting consumption (0 €), gross margin stands at 2.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.1 M€, representing 89.8% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 22 k€, i.e. 1.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 313 229 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 313 229 €

EBITDA (2024) ?
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

2 077 233 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 172 367 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

22 036 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

89.8%

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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 -2289%. 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 -4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 28.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 40.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-2288.943%

Financial autonomy (2024) ?
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

-4.422%

Cash flow / Revenue (2024) ?
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

40.07%

Repayment capacity (2024) ?
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

28.288

Asset age ratio (2024) ?
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

80.7%

Solvency indicators evolution
IMMOBILIERE 38 LISPAR

Sector positioning

Debt ratio
-2288.94 2024
2022
2023
2024
Q1: -21.15
Med: 5.9
Q3: 146.94
Excellent

In 2024, the debt ratio of IMMOBILIERE 38 LISPAR (-2288.94) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-4.42% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.42%
Q3: 73.8%
Average

In 2024, the financial autonomy of IMMOBILIERE 38 LISPAR (-4.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
28.29 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.59 years
Average

In 2024, the repayment capacity of IMMOBILIERE 38 LISPAR (28.29) 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 466.82. 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 56.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

466.817

Interest coverage (2024) ?
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

56.556

Liquidity indicators evolution
IMMOBILIERE 38 LISPAR

Sector positioning

Liquidity ratio
466.82 2024
2022
2023
2024
Q1: 83.19
Med: 307.52
Q3: 1319.53
Good -6 pts over 3 years

In 2024, the liquidity ratio of IMMOBILIERE 38 LISPAR (466.82) 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
56.56x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Excellent

In 2024, the interest coverage of IMMOBILIERE 38 LISPAR (56.6x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 206 days. Excellent situation: suppliers finance 206 days of the operating cycle (retail model). WCR is negative (-109 days): operations structurally generate cash. Notable WCR improvement over the period (-813%), freeing up cash.

Operating WCR (2024) ?
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

-701 972 €

Customer credit (2024) ?
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

0 j

Supplier credit (2024) ?
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

206 j

Inventory turnover (2024) ?
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 (2024) ?
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

-109 j

WCR and payment terms evolution
IMMOBILIERE 38 LISPAR

Positioning of IMMOBILIERE 38 LISPAR in its sector

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

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of IMMOBILIERE 38 LISPAR is estimated at 6 405 879 € (range 1 762 489€ - 11 479 304€). With an EBITDA of 2 077 233€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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 2024
169 transactions
1762k€ 6405k€ 11479k€
6 405 879 € Range: 1 762 489€ - 11 479 304€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 077 233 € × 5.6x
Estimation 11 632 147 €
3 079 106€ - 20 761 949€
Revenue Multiple 30%
2 313 229 € × 0.81x
Estimation 1 865 914 €
713 025€ - 3 479 474€
Net Income Multiple 20%
22 036 € × 6.8x
Estimation 150 161 €
45 149€ - 272 441€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 IMMOBILIERE 38 LISPAR 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 IMMOBILIERE 38 LISPAR

What is the revenue of IMMOBILIERE 38 LISPAR ?

The revenue of IMMOBILIERE 38 LISPAR in 2024 is 2.3 M€.

Is IMMOBILIERE 38 LISPAR profitable?

Yes, IMMOBILIERE 38 LISPAR generated a net profit of 22 k€ in 2024.

Where is the headquarters of IMMOBILIERE 38 LISPAR ?

The headquarters of IMMOBILIERE 38 LISPAR is located in LYON 2EME (69002), in the department Rhone.

Where to find the tax return of IMMOBILIERE 38 LISPAR ?

The tax return of IMMOBILIERE 38 LISPAR 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 IMMOBILIERE 38 LISPAR operate?

IMMOBILIERE 38 LISPAR 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.