SIREN : 817439581
LCS is a French company founded 10 years ago, specialized in the sector Hôtels et hébergement similaire . Based in BOURGES (18000), this company of category PME shows in 2024 a revenue of 180 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 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 180 000 € | 180 000 € | 180 000 € | 180 000 € | 180 000 € | 150 000 € | 150 000 € | 128 887 € |
| Net income | 74 578 € | 51 122 € | 51 796 € | 45 812 € | 68 058 € | 45 512 € | 7 701 € | 31 284 € |
| EBITDA | 94 128 € | 68 961 € | 70 969 € | 56 411 € | 91 310 € | 20 531 € | 37 306 € | 72 027 € |
| Net margin | 41.4% | 28.4% | 28.8% | 25.5% | 37.8% | 30.3% | 5.1% | 24.3% |
In 2024, LCS achieves revenue of 180 k€. Revenue is growing positively over 8 years (CAGR: +4.3%). Slight decline of 0% vs 2023. After deducting consumption (0 €), gross margin stands at 180 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 94 k€, representing 52.3% of revenue. Positive scissor effect: EBITDA margin improves by +14.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 75 k€, i.e. 41.4% of revenue. This profit can be retained or distributed to shareholders.
180 000 €
180 000 €
94 128 €
94 128 €
74 578 €
52.3%
The debt ratio (= Financial debt / Equity x 100) stands at 107%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 41.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
107.354%
47.523%
41.432%
7.528
In 2024, the debt ratio of LCS (107.35) 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 LCS (47.5%) 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 LCS (7.53) 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 688.40. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.
688.403
0.027
In 2024, the liquidity ratio of LCS (688.40) 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 LCS (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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 85 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The gap of 85 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-42 days): operations structurally generate cash. Notable WCR improvement over the period (-119%), freeing up cash.
-21 146 €
85 j
0 j
0 j
-42 j
Based on 99 transactions of similar company sales
in 2024,
the value of LCS is estimated at
315 133 €
(range 99 020€ - 588 872€).
With an EBITDA of 94 128€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.54x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 99 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 LCS with other companies in the same sector:
Voir toutes les statistiques du secteur Hôtels et hébergement similaire
The revenue of LCS in 2024 is 180 k€.
Yes, LCS generated a net profit of 75 k€ in 2024.
The headquarters of LCS is located in BOURGES (18000), in the department Cher.
The tax return of LCS 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).
LCS operates in the sector Hôtels et hébergement similaire (NAF code 55.10Z). See the 'Sector positioning' section above to compare the company with its competitors.