SIREN : 822978813
LEPTON DEVELOPPEMENT is a French company founded 9 years ago, specialized in the sector Activités des sociétés holding. Based in ORSAY (91400), this company of category PME shows in 2024 a revenue of 43 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 |
|---|---|---|---|
| Revenue | 43 333 € | N/C | N/C |
| Net income | 146 584 € | 6 385 442 € | -7 975 € |
| EBITDA | 29 696 € | -21 798 € | -7 975 € |
| Net margin | 338.3% | N/C | N/C |
In 2024, LEPTON DEVELOPPEMENT achieves revenue of 43 k€. After deducting consumption (0 €), gross margin stands at 43 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 30 k€, representing 68.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 147 k€, i.e. 338.3% of revenue. This profit can be retained or distributed to shareholders.
43 333 €
43 333 €
29 696 €
29 376 €
146 584 €
68.5%
The debt ratio (= Financial debt / Equity x 100) stands at 14%. 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 87%. 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 6.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 390.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
13.998%
87.223%
390.188%
6.796
In 2024, the debt ratio of LEPTON DEVELOPPEMENT (14.00) 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 LEPTON DEVELOPPEMENT (87.2%) 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 LEPTON DEVELOPPEMENT (6.80) 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 13223.57. 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 241.3x. Operating income very largely covers interest expenses: high safety margin.
13223.569
241.251
In 2024, the liquidity ratio of LEPTON DEVELOPPEMENT (13223.57) 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 LEPTON DEVELOPPEMENT (241.2x) 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: 83 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. The company must finance 25 days of gap between collections and payments. Overall, WCR represents 21811 days of revenue, i.e. 2.6 M€ to permanently finance.
2 625 436 €
83 j
58 j
0 j
21811 j
Based on 54 transactions of similar company sales
in 2024,
the value of LEPTON DEVELOPPEMENT is estimated at
122 258 €
(range 44 214€ - 351 787€).
With an EBITDA of 29 696€, 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 LEPTON DEVELOPPEMENT with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of LEPTON DEVELOPPEMENT in 2024 is 43 k€.
Yes, LEPTON DEVELOPPEMENT generated a net profit of 147 k€ in 2024.
The headquarters of LEPTON DEVELOPPEMENT is located in ORSAY (91400), in the department Essonne.
The tax return of LEPTON DEVELOPPEMENT 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).
LEPTON DEVELOPPEMENT 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.