LC DUPARC : revenue, balance sheet and financial ratios

LC DUPARC is a French company founded 13 years ago, specialized in the sector Activités des centres de culture physique. Based in SAINTE-MARIE (97438), this company of category PME shows in 2022 a revenue of 1.4 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 - LC DUPARC (SIREN 789211406)
Indicator 2023 2022 2017 2016
Revenue N/C 1 402 134 € 1 345 422 € 1 345 237 €
Net income 686 286 € 401 490 € 406 105 € 342 861 €
EBITDA N/C 645 039 € 712 601 € 621 656 €
Net margin N/C 28.6% 30.2% 25.5%

Revenue and income statement

In 2023, LC DUPARC generates positive net income of 686 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 343 k€ -> 686 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

686 286 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 138%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

138.027%

Financial autonomy (2023) ?
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

28.568%

Asset age ratio (2023) ?
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

13.5%

Solvency indicators evolution
LC DUPARC

Sector positioning

Debt ratio
138.03 2023
2017
2022
2023
Q1: -67.71
Med: 28.92
Q3: 163.24
Average +28 pts over 3 years

In 2023, the debt ratio of LC DUPARC (138.03) 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
28.57% 2023
2017
2022
2023
Q1: 0.0%
Med: 21.08%
Q3: 49.14%
Good -13 pts over 3 years

In 2023, the financial autonomy of LC DUPARC (28.6%) 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.

Repayment capacity
1.76 years 2022
2017
2022
Q1: -1.63 years
Med: 0.79 years
Q3: 4.51 years
Average +32 pts over 2 years

In 2022, the repayment capacity of LC DUPARC (1.76) 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 294.57. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

294.567

Liquidity indicators evolution
LC DUPARC

Sector positioning

Liquidity ratio
294.57 2023
2017
2022
2023
Q1: 51.21
Med: 112.75
Q3: 250.76
Excellent +6 pts over 3 years

In 2023, the liquidity ratio of LC DUPARC (294.57) 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.

Interest coverage
0.0x 2022
2017
2022
Q1: 0.0x
Med: 1.02x
Q3: 5.72x
Average

In 2022, the interest coverage of LC DUPARC (0.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

0 j

Inventory turnover (2023) ?
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 and payment terms evolution
LC DUPARC

Positioning of LC DUPARC in its sector

Comparison with sector Activités des centres de culture physique

Valuation estimate

Based on 57 transactions of similar company sales (all years), the value of LC DUPARC is estimated at 4 160 822 € (range 1 998 959€ - 9 193 206€). 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 2023
57 tx
1998k€ 4160k€ 9193k€
4 160 822 € Range: 1 998 959€ - 9 193 206€
NAF 5 all-time

Valuation method used

Net Income Multiple
686 286 € × 6.1x = 4 160 822 €
Range: 1 998 960€ - 9 193 207€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 57 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 (Activités des centres de culture physique)

Compare LC DUPARC with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des centres de culture physique

Frequently asked questions about LC DUPARC

What is the revenue of LC DUPARC ?

The revenue of LC DUPARC in 2022 is 1.4 M€.

Is LC DUPARC profitable?

Yes, LC DUPARC generated a net profit of 686 k€ in 2023.

Where is the headquarters of LC DUPARC ?

The headquarters of LC DUPARC is located in SAINTE-MARIE (97438), in the department La Reunion.

Where to find the tax return of LC DUPARC ?

The tax return of LC DUPARC 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 LC DUPARC operate?

LC DUPARC operates in the sector Activités des centres de culture physique (NAF code 93.13Z). See the 'Sector positioning' section above to compare the company with its competitors.