SIREN : 750227084
LCDC is a French company founded 14 years ago, specialized in the sector Supérettes. Based in BARNEVILLE-CARTERET (50270), this company of category PME shows in 2020 a revenue of 484 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 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|
| Revenue | 484 207 € | 441 808 € | 437 732 € | 415 430 € |
| Net income | 31 844 € | 14 888 € | 102 376 € | -94 089 € |
| EBITDA | 45 856 € | 12 343 € | 110 400 € | -79 977 € |
| Net margin | 6.6% | 3.4% | 23.4% | -22.6% |
In 2020, LCDC achieves revenue of 484 k€. Over the period 2017-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +5.2%. Vs 2019: +10%. After deducting consumption (290 k€), gross margin stands at 194 k€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 46 k€, representing 9.5% of revenue. Positive scissor effect: EBITDA margin improves by +6.7 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 32 k€, i.e. 6.6% of revenue. This profit can be retained or distributed to shareholders.
484 207 €
193 751 €
45 856 €
38 694 €
31 844 €
9.3%
The debt ratio (= Financial debt / Equity x 100) stands at 224%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
224.373%
25.379%
6.994%
8.162
24.1%
In 2020, the debt ratio of LCDC (224.37) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2020, the financial autonomy of LCDC (25.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2020, the repayment capacity of LCDC (8.16) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 239.00. 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 4.3x. Financial charges are adequately covered by operations.
238.996
4.322
In 2020, the liquidity ratio of LCDC (239.00) 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 2020, the interest coverage of LCDC (4.3x) 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) 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: 51 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model). Inventory turnover is 115 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 97 days of revenue, i.e. 130 k€ to permanently finance. Over 2017-2020, WCR increased by +140%, requiring additional financing.
129 864 €
0 j
51 j
115 j
97 j
Based on 312 transactions of similar company sales in 2020, the value of LCDC is estimated at 149 910 € (range 58 042€ - 305 706€). With an EBITDA of 45 856€, the sector multiple of 3.5x is applied. The price/revenue ratio is 0.25x (conservative valuation). 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.
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This estimate is based on the analysis of 312 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 LCDC with other companies in the same sector:
The revenue of LCDC in 2020 is 484 k€.
Yes, LCDC generated a net profit of 32 k€ in 2020.
The headquarters of LCDC is located in BARNEVILLE-CARTERET (50270), in the department Manche.
The tax return of LCDC 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).
LCDC operates in the sector Supérettes (NAF code 47.11C). See the 'Sector positioning' section above to compare the company with its competitors.