SIREN : 384868303
L.D.F.S is a French company founded 34 years ago, specialized in the sector Activités des sociétés holding. Based in MARSEILLE (13016), this company of category PME shows in 2024 a revenue of 1.5 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 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 478 342 € | 1 267 379 € | 1 155 165 € | 991 347 € | 1 001 790 € | 1 257 594 € | 1 323 476 € | 1 217 563 € | 1 065 549 € |
| Net income | 11 374 € | -11 537 € | -38 913 € | 10 561 € | 12 531 € | 5 905 € | 91 266 € | -43 826 € | 13 147 € |
| EBITDA | 147 557 € | 92 777 € | -27 884 € | 398 € | 13 024 € | 72 448 € | 92 111 € | -9 053 € | 53 795 € |
| Net margin | 0.8% | -0.9% | -3.4% | 1.1% | 1.3% | 0.5% | 6.9% | -3.6% | 1.2% |
In 2024, L.D.F.S achieves revenue of 1.5 M€. Revenue is growing positively over 9 years (CAGR: +4.2%). Vs 2023, growth of +17% (1.3 M€ -> 1.5 M€). After deducting consumption (1 k€), gross margin stands at 1.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 148 k€, representing 10.0% of revenue. Positive scissor effect: EBITDA margin improves by +2.7 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 11 k€, i.e. 0.8% of revenue. This profit can be retained or distributed to shareholders.
1 478 342 €
1 477 228 €
147 557 €
61 176 €
11 374 €
10.0%
The debt ratio (= Financial debt / Equity x 100) stands at 153%. 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 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 7.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
152.609%
27.368%
7.793%
9.642
16.1%
In 2024, the debt ratio of L.D.F.S (152.61) 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 L.D.F.S (27.4%) 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 2024, the repayment capacity of L.D.F.S (9.64) 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 232.07. 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 34.0x. Operating income very largely covers interest expenses: high safety margin.
232.071
33.956
In 2024, the liquidity ratio of L.D.F.S (232.07) 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.
In 2024, the interest coverage of L.D.F.S (34.0x) 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: 192 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. The gap of 124 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 259 days of revenue, i.e. 1.1 M€ to permanently finance. Over 2016-2024, WCR increased by +788%, requiring additional financing.
1 064 451 €
192 j
68 j
0 j
259 j
Based on 54 transactions of similar company sales
in 2024,
the value of L.D.F.S is estimated at
621 224 €
(range 224 963€ - 942 252€).
With an EBITDA of 147 557€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(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 54 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 L.D.F.S with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of L.D.F.S in 2024 is 1.5 M€.
Yes, L.D.F.S generated a net profit of 11 k€ in 2024.
The headquarters of L.D.F.S is located in MARSEILLE (13016), in the department Bouches-du-Rhone.
The tax return of L.D.F.S 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).
L.D.F.S operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.