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

LCF DEVELOPPEMENT : revenue, balance sheet and financial ratios

LCF DEVELOPPEMENT is a French company founded 9 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in EPERNAY (51200), this company of category PME shows in 2023 a net income positive of 779€. 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 - LCF DEVELOPPEMENT (SIREN 821787074)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C N/C N/C
Net income 779 € 9 038 € -552 € -192 € -1 282 € -1 577 € -271 €
EBITDA -1 044 € -939 € -921 € -904 € -1 086 € -1 294 € N/C
Net margin N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, LCF DEVELOPPEMENT generates positive net income of 779 €. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

EBITDA (2023) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-1 044 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 067 €

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

779 €

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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 715%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 61.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high.

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

715.022%

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

12.27%

Repayment capacity (2023) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

61.9

Solvency indicators evolution
LCF DEVELOPPEMENT

Sector positioning

Debt ratio
715.02 2023
2021
2022
2023
Q1: 0.02
Med: 13.01
Q3: 113.78
Average +50 pts over 3 years

In 2023, the debt ratio of LCF DEVELOPPEMENT (715.02) 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
12.27% 2023
2021
2022
2023
Q1: 15.8%
Med: 60.29%
Q3: 91.58%
Average

In 2023, the financial autonomy of LCF DEVELOPPEMENT (12.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
61.9 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.12 years
Q3: 4.47 years
Average +50 pts over 3 years

In 2023, the repayment capacity of LCF DEVELOPPEMENT (61.90) 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

Interest coverage (2023) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-20.785

Liquidity indicators evolution
LCF DEVELOPPEMENT

Sector positioning

Liquidity ratio
154.51 2021
2021
Q1: 111.19
Med: 514.23
Q3: 3099.95
Average

In 2021, the liquidity ratio of LCF DEVELOPPEMENT (154.51) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-20.79x 2023
2021
2022
2023
Q1: -106.29x
Med: -3.78x
Q3: 0.0x
Average

In 2023, the interest coverage of LCF DEVELOPPEMENT (-20.8x) 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.

Positioning of LCF DEVELOPPEMENT in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 4 164€ to 11 875€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
4k€ 7k€ 11k€
7 552 € Range: 4 164€ - 11 875€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 (Fonds de placement et entités financières similaires)

Compare LCF DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Fonds de placement et entités financières similaires

Frequently asked questions about LCF DEVELOPPEMENT

What is the revenue of LCF DEVELOPPEMENT ?

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

Is LCF DEVELOPPEMENT profitable?

Yes, LCF DEVELOPPEMENT generated a net profit of 779€ in 2023.

Where is the headquarters of LCF DEVELOPPEMENT ?

The headquarters of LCF DEVELOPPEMENT is located in EPERNAY (51200), in the department Marne.

Where to find the tax return of LCF DEVELOPPEMENT ?

The tax return of LCF DEVELOPPEMENT 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 LCF DEVELOPPEMENT operate?

LCF DEVELOPPEMENT operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.