LAGUNE SERRE-CHEVALIER : revenue, balance sheet and financial ratios

LAGUNE SERRE-CHEVALIER is a French company founded 10 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PARIS (75016), this company of category PME shows in 2024 a revenue of 4.7 M€. 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

Financial history - LAGUNE SERRE-CHEVALIER (SIREN 814326849)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 4 668 958 € 4 150 173 € 2 488 595 € 3 932 321 € 3 933 712 € 3 849 335 € 4 053 806 € 3 694 025 €
Net income -3 618 461 € 625 173 € 1 520 631 € 76 831 € 1 540 738 € 1 413 233 € 1 667 907 € 1 187 264 €
EBITDA 3 966 211 € 3 521 329 € 1 955 449 € 3 394 070 € 3 415 919 € 3 305 535 € 3 531 169 € 3 317 668 €
Net margin -77.5% 15.1% 61.1% 2.0% 39.2% 36.7% 41.1% 32.1%

Revenue and income statement

In 2024, LAGUNE SERRE-CHEVALIER achieves revenue of 4.7 M€. Revenue is growing positively over 8 years (CAGR: +3.0%). Vs 2023, growth of +13% (4.2 M€ -> 4.7 M€). After deducting consumption (0 €), gross margin stands at 4.7 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 4.0 M€, representing 84.9% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -3.6 M€ (-77.5% of revenue), which will impact equity.

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

4 668 958 €

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

4 668 958 €

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

3 966 211 €

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

2 451 807 €

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

-3 618 461 €

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

84.9%

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Chart evolution

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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 -3668%. 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 -3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 80.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 19.8% 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

-3668.0%

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

-2.558%

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

19.777%

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

80.603

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

89.6%

Solvency indicators evolution
LAGUNE SERRE-CHEVALIER

Sector positioning

Debt ratio
-3668.0 2024
2022
2023
2024
Q1: -21.14
Med: 5.94
Q3: 146.94
Excellent -50 pts over 3 years

In 2024, the debt ratio of LAGUNE SERRE-CHEVALIER (-3668.00) 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
-2.56% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.48%
Q3: 73.8%
Average -10 pts over 3 years

In 2024, the financial autonomy of LAGUNE SERRE-CHEVALIER (-2.6%) 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
80.6 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.6 years
Average

In 2024, the repayment capacity of LAGUNE SERRE-CHEVALIER (80.60) 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 148.06. 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 81.1x. 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

148.062

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

81.091

Liquidity indicators evolution
LAGUNE SERRE-CHEVALIER

Sector positioning

Liquidity ratio
148.06 2024
2022
2023
2024
Q1: 83.3
Med: 307.78
Q3: 1321.87
Average -43 pts over 3 years

In 2024, the liquidity ratio of LAGUNE SERRE-CHEVALIER (148.06) 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.

Interest coverage
81.09x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Excellent +50 pts over 3 years

In 2024, the interest coverage of LAGUNE SERRE-CHEVALIER (81.1x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 7 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Overall, WCR represents 53 days of revenue, i.e. 692 k€ to permanently finance. Notable WCR improvement over the period (-73%), 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

692 500 €

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

1 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

7 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

53 j

WCR and payment terms evolution
LAGUNE SERRE-CHEVALIER

Positioning of LAGUNE SERRE-CHEVALIER 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 LAGUNE SERRE-CHEVALIER is estimated at 15 293 602 € (range 4 214 155€ - 27 410 008€). With an EBITDA of 3 966 211€, 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
4214k€ 15293k€ 27410k€
15 293 602 € Range: 4 214 155€ - 27 410 008€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 966 211 € × 5.6x
Estimation 22 210 098 €
5 879 159€ - 39 642 289€
Revenue Multiple 30%
4 668 958 € × 0.81x
Estimation 3 766 110 €
1 439 150€ - 7 022 875€

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 LAGUNE SERRE-CHEVALIER 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 LAGUNE SERRE-CHEVALIER

What is the revenue of LAGUNE SERRE-CHEVALIER ?

The revenue of LAGUNE SERRE-CHEVALIER in 2024 is 4.7 M€.

Is LAGUNE SERRE-CHEVALIER profitable?

LAGUNE SERRE-CHEVALIER recorded a net loss in 2024.

Where is the headquarters of LAGUNE SERRE-CHEVALIER ?

The headquarters of LAGUNE SERRE-CHEVALIER is located in PARIS (75016), in the department Paris.

Where to find the tax return of LAGUNE SERRE-CHEVALIER ?

The tax return of LAGUNE SERRE-CHEVALIER 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 LAGUNE SERRE-CHEVALIER operate?

LAGUNE SERRE-CHEVALIER 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.