SIREN : 438601593
L & R PARTICIPATIONS is a French company founded 24 years ago, specialized in the sector Agences immobilières. Based in BIARRITZ (64200), this company of category PME shows in 2024 a revenue of 250 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-18
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 250 397 € | 233 447 € | 567 843 € | 480 658 € | 409 207 € | 259 956 € | 231 320 € | 192 738 € | N/C |
| Net income | 474 421 € | 12 606 509 € | 14 553 296 € | 99 630 € | 2 148 665 € | 1 204 195 € | 1 164 609 € | 1 256 815 € | 975 405 € |
| EBITDA | -485 296 € | -1 082 497 € | -1 562 264 € | -360 312 € | -254 519 € | -416 775 € | -372 018 € | -277 688 € | -184 333 € |
| Net margin | 189.5% | 5400.2% | 2562.9% | 20.7% | 525.1% | 463.2% | 503.5% | 652.1% | N/C |
In 2024, L & R PARTICIPATIONS achieves revenue of 250 k€. Revenue is growing positively over 9 years (CAGR: +3.8%). Vs 2023: +7%. After deducting consumption (0 €), gross margin stands at 250 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 -485 k€, representing -193.8% of revenue. Positive scissor effect: EBITDA margin improves by +269.9 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 474 k€, i.e. 189.5% of revenue. This profit can be retained or distributed to shareholders.
250 397 €
250 397 €
-485 296 €
-498 825 €
474 421 €
-193.8%
The debt ratio (= Financial debt / Equity x 100) stands at 3%. 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 96%. 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 2.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 179.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
2.795%
95.604%
179.473%
2.555
In 2024, the debt ratio of L & R PARTICIPATIONS (2.79) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of L & R PARTICIPATIONS (95.6%) 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 L & R PARTICIPATIONS (2.56) 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 4730.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
4730.747
-101.652
In 2024, the liquidity ratio of L & R PARTICIPATIONS (4730.75) 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 L & R PARTICIPATIONS (-101.7x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 276 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. The gap of 244 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 18837 days of revenue, i.e. 13.1 M€ to permanently finance.
13 101 835 €
276 j
32 j
0 j
18837 j
Based on 64 transactions of similar company sales
in 2024,
the value of L & R PARTICIPATIONS is estimated at
1 000 597 €
(range 446 198€ - 2 220 021€).
The price/revenue ratio is 0.33x
(conservative valuation).
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 64 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 L & R PARTICIPATIONS with other companies in the same sector:
Voir toutes les statistiques du secteur Agences immobilières
The revenue of L & R PARTICIPATIONS in 2024 is 250 k€.
Yes, L & R PARTICIPATIONS generated a net profit of 474 k€ in 2024.
The headquarters of L & R PARTICIPATIONS is located in BIARRITZ (64200), in the department Pyrenees-Atlantiques.
The tax return of L & R PARTICIPATIONS 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).
L & R PARTICIPATIONS operates in the sector Agences immobilières (NAF code 68.31Z). See the 'Sector positioning' section above to compare the company with its competitors.