Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2000-02-24 (26 years)Status: ActiveBusiness sector: Gestion d'installations sportivesLocation: SAINTE-GEMME-LA-PLAINE (85400), Vendee
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.
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)
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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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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
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)
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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)
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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)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2023
2024
Debt ratio
55.418
29.693
Financial autonomy
57.715
68.36
Repayment capacity
None
None
Cash flow / Revenue
None%
None%
Sector positioning
Debt ratio
29.692024
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)
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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
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2023
2024
Liquidity ratio
725.268
660.28
Interest coverage
None
None
Sector positioning
Liquidity ratio
660.282024
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 value2024
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:
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.
Item evolution
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