LAC DEVELOPPEMENT : revenue, balance sheet and financial ratios

LAC DEVELOPPEMENT is a French company founded 21 years ago, specialized in the sector Agences immobilières. Based in NEYDENS (74160), this company of category PME shows in 2020 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - LAC DEVELOPPEMENT (SIREN 482293222)
Indicator 2020 2019 2018 2017 2016
Revenue 1 098 952 € 916 284 € 792 223 € 695 622 € 510 002 €
Net income 292 413 € 209 835 € 170 374 € 178 213 € 105 880 €
EBITDA 449 874 € 326 745 € 180 964 € 174 485 € 81 875 €
Net margin 26.6% 22.9% 21.5% 25.6% 20.8%

Revenue and income statement

Im Jahr 2020 erzielt LAC DEVELOPPEMENT einen Umsatz von 1.1 Mio€. Im Zeitraum 2016-2020 zeigt das Unternehmen starkes Wachstum mit einer CAGR von +21.2%. Vs 2019, Wachstum von +20% (916 k€ -> 1.1 Mio€). Nach Abzug des Verbrauchs (0 €) beträgt die Bruttomarge 1.1 Mio€, d.h. eine Rate von 100%. Dieses Verhältnis misst die Fähigkeit, aus der Geschäftstätigkeit Wert zu schaffen. EBITDA (= Bruttomarge - Personalkosten - Steuern) erreicht 450 k€, was 40.9% des Umsatzes entspricht. Positiver Schereneffekt: EBITDA-Marge verbessert sich um +5.3 Punkte. Diese hohe EBITDA-Marge bietet starke Selbstfinanzierungskapazität. Das Nettoergebnis beträgt 292 k€, d.h. 26.6% des Umsatzes.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 098 952 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 098 952 €

EBITDA (2020) ?
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

449 874 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

406 275 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

292 413 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

40.7%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

Die Verschuldungsquote (= Finanzschulden / Eigenkapital x 100) beträgt 1%. Dieses niedrige Niveau spiegelt eine solide Finanzstruktur wider. Die finanzielle Autonomie (= Eigenkapital / Bilanzsumme x 100) erreicht 44%. Diese hohe Autonomie bedeutet, dass das Unternehmen den Großteil seiner Vermögenswerte durch Eigenkapital finanziert. Der Cashflow beträgt 26.8% des Umsatzes. Dieses hohe Niveau bietet eine starke Selbstfinanzierungskapazität.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.504%

Financial autonomy (2020) ?
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

44.337%

Cash flow / Revenue (2020) ?
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

26.818%

Repayment capacity (2020) ?
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

0.0

Asset age ratio (2020) ?
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

8.7%

Solvency indicators evolution
LAC DEVELOPPEMENT

Sector positioning

Verschuldungsgrad
0.5 2020
2018
2019
2020
Q1: 0.02
Med: 18.55
Q3: 94.01
Gut

Im Jahr 2020 liegt unter dem Median der Branche das verschuldungsgrad von LAC DEVELOPPEMENT (0.50). Dieses Verhältnis misst das Gewicht der Schulden im Verhältnis zum Eigenkapital. Diese kontrollierte Position spiegelt umsichtiges Management wider.

Finanzielle Autonomie
44.34% 2020
2018
2019
2020
Q1: 7.66%
Med: 31.23%
Q3: 59.46%
Gut -7 pts over 3 years

Im Jahr 2020 liegt über dem Median der Branche das finanzielle autonomie von LAC DEVELOPPEMENT (44.3%). Dieses Verhältnis stellt den Anteil des Eigenkapitals an der Gesamtfinanzierung dar. Diese komfortable Position bietet eine nennenswerte Sicherheitsmarge.

Rückzahlungsfähigkeit
0.0 ans 2020
2018
2019
2020
Q1: 0.0 ans
Med: 0.03 ans
Q3: 2.04 ans
Ausgezeichnet

Im Jahr 2020 liegt in den unteren 25% der Branche, was positiv ist das rückzahlungsfähigkeit von LAC DEVELOPPEMENT (0.0 an). Dieses Verhältnis gibt die Anzahl der Jahre an, die zur Rückzahlung der Schulden mit dem Cashflow benötigt werden. Eine kurze Kapazität spiegelt kontrollierte Schulden und gute Cashflow-Generierung wider.

Liquidity ratios

Die Liquiditätsquote beträgt 151.25. Das Unternehmen verfügt über 2€ liquide Mittel für jeden 1€ kurzfristiger Schulden. Der Zinsdeckungsgrad (= EBIT / Zinsaufwendungen) beträgt 0.1x. Gefahr: Das Betriebsergebnis deckt die Zinsaufwendungen nicht.

Liquidity ratio (2020) ?
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

151.251

Interest coverage (2020) ?
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

0.147

Liquidity indicators evolution
LAC DEVELOPPEMENT

Sector positioning

Liquiditätsquote
151.25 2020
2018
2019
2020
Q1: 117.79
Med: 199.58
Q3: 409.72
Average -9 pts over 3 years

Im Jahr 2020 liegt unter dem Median der Branche das liquiditätsquote von LAC DEVELOPPEMENT (151.25). Dieses Verhältnis misst die Fähigkeit, kurzfristige Schulden mit Umlaufvermögen zu decken. Eine Verbesserung würde die Wettbewerbsposition stärken.

Zinsdeckung
0.15x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 1.04x
Gut

Im Jahr 2020 liegt über dem Median der Branche das zinsdeckung von LAC DEVELOPPEMENT (0.1x). Dieses Verhältnis gibt an, wie oft das Betriebsergebnis die Zinsaufwendungen deckt. Diese komfortable Position bietet eine nennenswerte Sicherheitsmarge.

Working capital requirement (WCR) and payment terms

Der Betriebskapitalbedarf (WCR) misst die zeitliche Lücke. Durchschnittliche Kundenzahlungsfrist: 145 Tage. Lieferantenfrist: 77 Tage. Die Lücke von 68 Tagen belastet den Cashflow. Der WCR repräsentiert 50 Tage Umsatz.

Operating WCR (2020) ?
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

153 348 €

Customer credit (2020) ?
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

145 j

Supplier credit (2020) ?
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

77 j

Inventory turnover (2020) ?
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 (2020) ?
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

50 j

WCR and payment terms evolution
LAC DEVELOPPEMENT

Positioning of LAC DEVELOPPEMENT in its sector

Comparison with sector Agences immobilières

Valuation estimate

Based on 99 transactions of similar company sales in 2020, the value of LAC DEVELOPPEMENT is estimated at 735 841 € (range 325 682€ - 2 445 186€). With an EBITDA of 449 874€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.27x (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.

Estimated enterprise value 2020
99 tx
325k€ 735k€ 2445k€
735 841 € Range: 325 682€ - 2 445 186€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
449 874 € × 2.2x
Estimation 999 114 €
456 977€ - 2 943 313€
Revenue Multiple 30%
1 098 952 € × 0.27x
Estimation 296 894 €
174 872€ - 633 407€
Net Income Multiple 20%
292 413 € × 2.5x
Estimation 736 081 €
223 659€ - 3 917 543€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 99 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 (Agences immobilières)

Compare LAC DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Agences immobilières

Frequently asked questions about LAC DEVELOPPEMENT

What is the revenue of LAC DEVELOPPEMENT ?

The revenue of LAC DEVELOPPEMENT in 2020 is 1.1 M€.

Is LAC DEVELOPPEMENT profitable?

Yes, LAC DEVELOPPEMENT generated a net profit of 292 k€ in 2020.

Where is the headquarters of LAC DEVELOPPEMENT ?

The headquarters of LAC DEVELOPPEMENT is located in NEYDENS (74160), in the department Haute-Savoie.

Where to find the tax return of LAC DEVELOPPEMENT ?

The tax return of LAC 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).

In which sector does LAC DEVELOPPEMENT operate?

LAC DEVELOPPEMENT operates in the sector Agences immobilières (NAF code 68.31Z). See the 'Sector positioning' section above to compare the company with its competitors.