L.C.T. : revenue, balance sheet and financial ratios

L.C.T. is a French company founded 25 years ago, specialized in the sector Télécommunications sans fil . Based in JUILLAN (65290), this company of category PME shows in 2021 a revenue of 12.0 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 - L.C.T. (SIREN 434995981)
Indicator 2025 2024 2023 2021 2020 2019 2018 2017
Revenue N/C N/C N/C 12 032 752 € N/C 8 807 445 € 7 890 464 € 7 779 629 €
Net income 94 429 € 164 212 € 71 788 € 119 647 € 390 354 € 285 301 € -126 865 € 323 603 €
EBITDA N/C N/C N/C 476 935 € N/C 547 254 € 114 919 € 553 663 €
Net margin N/C N/C N/C 1.0% N/C 3.2% -1.6% 4.2%

Revenue and income statement

En 2025, L.C.T. genera un resultado neto positivo de 94 k€. Evolución 2017-2025: 324 k€ -> 94 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

94 429 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 135%. El nivel de deuda es alto: el margen de negociación con los bancos se reduce. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 26%. El equilibrio entre fondos propios y deuda es satisfactorio.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

135.112%

Financial autonomy (2025) ?
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

25.809%

Asset age ratio (2025) ?
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

13.6%

Solvency indicators evolution
L.C.T.

Sector positioning

Ratio de endeudamiento
135.11 2025
2023
2024
2025
Q1: 0.22
Med: 4.82
Q3: 56.65
Vigilar

En 2025, el ratio de endeudamiento de L.C.T. (135.11) se sitúa en el top 25% del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio alto puede indicar dependencia excesiva de financiación externa.

Autonomía financiera
25.81% 2025
2023
2024
2025
Q1: 14.11%
Med: 47.84%
Q3: 74.67%
Average -9 pts over 3 years

En 2025, el autonomía financiera de L.C.T. (25.8%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Liquidity ratios

El ratio de liquidez se sitúa en 132.60. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

Liquidity ratio (2025) ?
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

132.602

Liquidity indicators evolution
L.C.T.

Sector positioning

Ratio de liquidez
132.6 2025
2023
2024
2025
Q1: 132.6
Med: 224.41
Q3: 550.57
Average -16 pts over 3 years

En 2025, el ratio de liquidez de L.C.T. (132.60) se sitúa por debajo de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería.

Operating WCR (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
L.C.T.

Positioning of L.C.T. in its sector

Comparison with sector Télécommunications sans fil

Valuation estimate

Based on 250 transactions of similar company sales (all years), the value of L.C.T. is estimated at 93 890 € (range 41 783€ - 248 466€). 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.

Estimated enterprise value 2025
250 transactions
41k€ 93k€ 248k€
93 890 € Range: 41 783€ - 248 466€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
94 429 € × 1.0x = 93 890 €
Range: 41 783€ - 248 467€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 250 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 (Télécommunications sans fil )

Compare L.C.T. with other companies in the same sector:

Voir toutes les statistiques du secteur Télécommunications sans fil

Frequently asked questions about L.C.T.

What is the revenue of L.C.T. ?

The revenue of L.C.T. in 2021 is 12.0 M€.

Is L.C.T. profitable?

Yes, L.C.T. generated a net profit of 94 k€ in 2025.

Where is the headquarters of L.C.T. ?

The headquarters of L.C.T. is located in JUILLAN (65290), in the department Hautes-Pyrenees.

Where to find the tax return of L.C.T. ?

The tax return of L.C.T. 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 L.C.T. operate?

L.C.T. operates in the sector Télécommunications sans fil (NAF code 61.20Z). See the 'Sector positioning' section above to compare the company with its competitors.