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

LE SET : revenue, balance sheet and financial ratios

LE SET is a French company founded 5 years ago, specialized in the sector Activités de clubs de sports. Based in VERTOU (44120), this company of category PME shows in 2024 a net income positive of 105 k€. 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 - LE SET (SIREN 898433768)
Indicator 2024 2023
Revenue N/C N/C
Net income 104 979 € 17 322 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2024, LE SET generates positive net income of 105 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2023-2024: 17 k€ -> 105 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

104 979 €

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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 742%. 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

741.981%

Financial autonomy (2024) ?
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

9.541%

Asset age ratio (2024) ?
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

76.0%

Solvency indicators evolution
LE SET

Sector positioning

Debt ratio
741.98 2024
2023
2024
Q1: 0.0
Med: 34.22
Q3: 146.62
Watch

In 2024, the debt ratio of LE SET (741.98) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
9.54% 2024
2023
2024
Q1: 0.0%
Med: 19.1%
Q3: 35.78%
Average +12 pts over 2 years

In 2024, the financial autonomy of LE SET (9.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 159.35. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

159.349

Liquidity indicators evolution
LE SET

Sector positioning

Liquidity ratio
159.35 2024
2023
2024
Q1: 81.54
Med: 131.18
Q3: 208.3
Good +24 pts over 2 years

In 2024, the liquidity ratio of LE SET (159.35) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Positioning of LE SET in its sector

Comparison with sector Activités de clubs de sports

Valuation estimate

Based on 161 transactions of similar company sales (all years), the value of LE SET is estimated at 557 604 € (range 244 205€ - 1 184 450€). 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 2024
161 transactions
244k€ 557k€ 1184k€
557 604 € Range: 244 205€ - 1 184 450€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
104 979 € × 5.3x = 557 604 €
Range: 244 206€ - 1 184 451€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 161 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 (Activités de clubs de sports)

Compare LE SET with other companies in the same sector:

Frequently asked questions about LE SET

What is the revenue of LE SET ?

The revenue of LE SET is not publicly disclosed (confidential accounts filed with INPI).

Is LE SET profitable?

Yes, LE SET generated a net profit of 105 k€ in 2024.

Where is the headquarters of LE SET ?

The headquarters of LE SET is located in VERTOU (44120), in the department Loire-Atlantique.

Where to find the tax return of LE SET ?

The tax return of LE SET 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 LE SET operate?

LE SET operates in the sector Activités de clubs de sports (NAF code 93.12Z). See the 'Sector positioning' section above to compare the company with its competitors.