SIREN : 503578577
LCOM is a French company founded 18 years ago, specialized in the sector Activités des agences de publicité. Based in LE MANS (72000), this company of category PME shows in 2024 a revenue of 2.3 M€. 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 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 2 253 591 € | 2 117 064 € | 1 760 574 € | 1 057 757 € | 966 014 € | 844 424 € | 1 068 560 € | 914 060 € |
| Net income | -60 401 € | 10 831 € | 5 246 € | -191 371 € | -118 322 € | -127 610 € | -25 413 € | 1 090 695 € |
| EBITDA | 50 318 € | 94 443 € | 70 634 € | -137 762 € | -77 994 € | -84 187 € | -8 182 € | -12 519 € |
| Net margin | -2.7% | 0.5% | 0.3% | -18.1% | -12.2% | -15.1% | -2.4% | 119.3% |
In 2024, LCOM achieves revenue of 2.3 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +13.8%. Vs 2023: +6%. After deducting consumption (1.2 M€), gross margin stands at 1.1 M€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 50 k€, representing 2.2% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -47%, reducing margin by 2.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -60 k€ (-2.7% of revenue), which will impact equity.
2 253 591 €
1 062 179 €
50 318 €
-13 118 €
-60 401 €
2.2%
The debt ratio (= Financial debt / Equity x 100) stands at 2%. 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 35%. The balance between equity and debt is satisfactory.
2.322%
35.097%
-1.045%
-0.237
41.0%
In 2024, the debt ratio of LCOM (2.32) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of LCOM (35.1%) 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 LCOM (-0.24) 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 121.50. 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 43.0x. Operating income very largely covers interest expenses: high safety margin.
121.499
42.961
In 2024, the liquidity ratio of LCOM (121.50) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of LCOM (43.0x) 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: 59 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. The company must finance 12 days of gap between collections and payments. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 49 days of revenue, i.e. 304 k€ to permanently finance.
303 649 €
59 j
47 j
6 j
49 j
Based on 68 transactions of similar company sales
(all years),
the value of LCOM is estimated at
280 046 €
(range 104 692€ - 678 577€).
With an EBITDA of 50 318€, the sector multiple of 2.9x is applied.
The price/revenue ratio is 0.22x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 68 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 LCOM with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des agences de publicité
The revenue of LCOM in 2024 is 2.3 M€.
LCOM recorded a net loss in 2024.
The headquarters of LCOM is located in LE MANS (72000), in the department Sarthe.
The tax return of LCOM 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).
LCOM operates in the sector Activités des agences de publicité (NAF code 73.11Z). See the 'Sector positioning' section above to compare the company with its competitors.