SIREN : 815144613
L.E.R. DEVELOPPEMENT is a French company founded 10 years ago, specialized in the sector Activités des sociétés holding. Based in PARIS (75016), this company of category PME shows in 2024 a revenue of 32.7 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 32 676 669 € | 13 282 418 € | 9 570 121 € | 7 676 812 € | 1 659 623 € | 1 802 714 € | 2 841 642 € | N/C | 9 366 € |
| Net income | 4 833 695 € | 1 572 052 € | 1 327 380 € | 658 260 € | 835 311 € | -539 707 € | 1 041 310 € | -59 633 € | -18 604 € |
| EBITDA | 6 892 455 € | 3 595 480 € | 441 285 € | 1 659 484 € | -426 462 € | -135 803 € | 2 462 899 € | -15 783 € | -11 751 € |
| Net margin | 14.8% | 11.8% | 13.9% | 8.6% | 50.3% | -29.9% | 36.6% | N/C | -198.6% |
In 2024, L.E.R. DEVELOPPEMENT achieves revenue of 32.7 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +177.2%. Vs 2023, growth of +146% (13.3 M€ -> 32.7 M€). After deducting consumption (25.0 M€), gross margin stands at 7.6 M€, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6.9 M€, representing 21.1% of revenue. Warning negative scissor effect: despite revenue change (+146%), EBITDA varies by +92%, reducing margin by 6.0 pts. This reflects costs rising faster than 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 4.8 M€, i.e. 14.8% of revenue. This profit can be retained or distributed to shareholders.
32 676 669 €
7 628 252 €
6 892 455 €
5 267 708 €
4 833 695 €
21.1%
The debt ratio (= Financial debt / Equity x 100) stands at 164%. 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 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 15.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
164.065%
29.28%
15.262%
5.148
In 2024, the debt ratio of L.E.R. DEVELOPPEMENT (164.06) 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.E.R. DEVELOPPEMENT (29.3%) 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.E.R. DEVELOPPEMENT (5.15) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 18.1x. Operating income very largely covers interest expenses: high safety margin.
0.0
18.097
In 2024, the liquidity ratio of L.E.R. DEVELOPPEMENT (0.00) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of L.E.R. DEVELOPPEMENT (18.1x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 122 days. Excellent situation: suppliers finance 122 days of the operating cycle (retail model). WCR is negative (-37 days): operations structurally generate cash. Notable WCR improvement over the period (-2555%), freeing up cash.
-3 319 950 €
0 j
122 j
0 j
-37 j
Based on 54 transactions of similar company sales
in 2024,
the value of L.E.R. DEVELOPPEMENT is estimated at
23 848 571 €
(range 7 311 964€ - 42 800 967€).
With an EBITDA of 6 892 455€, 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.E.R. DEVELOPPEMENT with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of L.E.R. DEVELOPPEMENT in 2024 is 32.7 M€.
Yes, L.E.R. DEVELOPPEMENT generated a net profit of 4.8 M€ in 2024.
The headquarters of L.E.R. DEVELOPPEMENT is located in PARIS (75016), in the department Paris.
The tax return of L.E.R. 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).
L.E.R. 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.