Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

LB : revenue, balance sheet and financial ratios

LB is a French company founded 26 years ago, specialized in the sector Gestion d'installations sportives. Based in SAINTE-GEMME-LA-PLAINE (85400), this company of category PME shows in 2024 a net income positive of 113 k€. 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 - LB (SIREN 431436625)
Indicator 2024 2023
Revenue N/C N/C
Net income 113 339 € 116 738 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2024, LB generates positive net income of 113 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2023-2024: 117 k€ -> 113 k€.

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

113 339 €

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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 30%. 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 68%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

29.693%

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

68.36%

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

17.4%

Solvency indicators evolution
LB

Sector positioning

Debt ratio
29.69 2024
2023
2024
Q1: -17.37
Med: 5.02
Q3: 92.31
Average -8 pts over 2 years

In 2024, the debt ratio of LB (29.69) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
68.36% 2024
2023
2024
Q1: -7.03%
Med: 15.52%
Q3: 43.64%
Excellent

In 2024, the financial autonomy of LB (68.4%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 660.28. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

660.28

Liquidity indicators evolution
LB

Sector positioning

Liquidity ratio
660.28 2024
2023
2024
Q1: 63.69
Med: 125.15
Q3: 265.63
Excellent

In 2024, the liquidity ratio of LB (660.28) 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.

Positioning of LB in its sector

Comparison with sector Gestion d'installations sportives

Valuation estimate

Based on 73 transactions of similar company sales (all years), the value of LB is estimated at 602 009 € (range 226 832€ - 1 040 438€). 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 2024
73 tx
226k€ 602k€ 1040k€
602 009 € Range: 226 832€ - 1 040 438€
NAF 5 all-time

Valuation method used

Net Income Multiple
113 339 € × 5.3x = 602 009 €
Range: 226 833€ - 1 040 438€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 73 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 (Gestion d'installations sportives)

Compare LB with other companies in the same sector:

Frequently asked questions about LB

What is the revenue of LB ?

The revenue of LB is not publicly disclosed (confidential accounts filed with INPI).

Is LB profitable?

Yes, LB generated a net profit of 113 k€ in 2024.

Where is the headquarters of LB ?

The headquarters of LB is located in SAINTE-GEMME-LA-PLAINE (85400), in the department Vendee.

Where to find the tax return of LB ?

The tax return of LB 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 LB operate?

LB operates in the sector Gestion d'installations sportives (NAF code 93.11Z). See the 'Sector positioning' section above to compare the company with its competitors.