SIREN : 439463860
L.B. PARTICIPATIONS is a French company founded 24 years ago, specialized in the sector Activités des sociétés holding. Based in MAULEVRIER (49360), this company of category PME shows in 2024 a revenue of 136 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 136 000 € | 238 000 € | 204 000 € | 204 000 € | 204 000 € | 186 000 € | 186 000 € | 186 000 € | 190 200 € |
| Net income | -6 614 € | 32 175 € | 168 926 € | 48 667 € | 164 617 € | 5 654 € | -99 831 € | 8 415 € | 130 296 € |
| EBITDA | -19 497 € | 21 280 € | 22 529 € | 26 024 € | 14 902 € | -307 € | -4 173 € | 4 419 € | 623 € |
| Net margin | -4.9% | 13.5% | 82.8% | 23.9% | 80.7% | 3.0% | -53.7% | 4.5% | 68.5% |
In 2024, L.B. PARTICIPATIONS achieves revenue of 136 k€. Activity remains stable over the period (CAGR: -4.1%). Significant drop of -43% vs 2023. After deducting consumption (0 €), gross margin stands at 136 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 -19 k€, representing -14.3% of revenue. Warning negative scissor effect: despite revenue change (-43%), EBITDA varies by -192%, reducing margin by 23.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -7 k€ (-4.9% of revenue), which will impact equity.
136 000 €
136 000 €
-19 497 €
-19 622 €
-6 614 €
-14.3%
The debt ratio (= Financial debt / Equity x 100) stands at 17%. 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 85%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
17.341%
84.909%
-4.863%
-31.557
In 2024, the debt ratio of L.B. PARTICIPATIONS (17.34) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of L.B. PARTICIPATIONS (84.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of L.B. PARTICIPATIONS (-31.56) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 15145.03. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
15145.027
-20.993
In 2024, the liquidity ratio of L.B. PARTICIPATIONS (15145.03) 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.B. PARTICIPATIONS (-21.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 295 days. Excellent situation: suppliers finance 295 days of the operating cycle (retail model). Overall, WCR represents 1343 days of revenue, i.e. 508 k€ to permanently finance. Over 2016-2024, WCR increased by +1039%, requiring additional financing.
507 510 €
0 j
295 j
0 j
1343 j
Based on 54 transactions of similar company sales
in 2024,
the value of L.B. PARTICIPATIONS is estimated at
80 072 €
(range 49 815€ - 95 191€).
The price/revenue ratio is 0.59x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 54 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.B. PARTICIPATIONS with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of L.B. PARTICIPATIONS in 2024 is 136 k€.
L.B. PARTICIPATIONS recorded a net loss in 2024.
The headquarters of L.B. PARTICIPATIONS is located in MAULEVRIER (49360), in the department Maine-et-Loire.
The tax return of L.B. 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.B. PARTICIPATIONS operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.