Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 2023-03-29 (3 years)Status: ActiveBusiness sector: Gestion de fondsLocation: BASSE-GOULAINE (44115), Loire-Atlantique
LESS IS MORE HOLDCO : revenue, balance sheet and financial ratios
LESS IS MORE HOLDCO is a French company
founded 3 years ago,
specialized in the sector Gestion de fonds.
Based in BASSE-GOULAINE (44115),
this company of category PME
shows in 2024 a revenue of 24 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LESS IS MORE HOLDCO (SIREN 951803535)
Indicator
2024
2023
Revenue
24 000 €
5 700 €
Net income
-4 475 101 €
-486 488 €
EBITDA
-80 094 €
-74 510 €
Net margin
-18646.3%
-8534.9%
Revenue and income statement
In 2024, LESS IS MORE HOLDCO achieves revenue of 24 k€. Vs 2023, growth of +321% (6 k€ -> 24 k€). After deducting consumption (0 €), gross margin stands at 24 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 -80 k€, representing -333.7% of revenue. Positive scissor effect: EBITDA margin improves by +973.5 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -4.5 M€ (-18646.3% of revenue), which will impact equity.
Revenue (2024)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
24 000 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
24 000 €
EBITDA (2024)
?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity
-80 094 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-110 440 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-4 475 101 €
EBITDA margin (2024)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-333.7%
Loading income statement...
Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 45%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
45.212%
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
66.039%
Cash flow / Revenue (2024)
?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates
-450.379%
Repayment capacity (2024)
?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent 3-5 years : Fair > 5 years : Warning
-7.114
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2023
2024
Debt ratio
12.272
45.212
Financial autonomy
87.21
66.039
Repayment capacity
-9.588
-7.114
Cash flow / Revenue
-1386.825%
-450.379%
Sector positioning
Debt ratio
45.212024
2023
2024
Q1: 0.0
Med: 8.29
Q3: 92.98
Average+10 pts over 2 years
In 2024, the debt ratio of LESS IS MORE HOLDCO (45.21) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
66.04%2024
2023
2024
Q1: 4.66%
Med: 48.47%
Q3: 87.35%
Good-14 pts over 2 years
In 2024, the financial autonomy of LESS IS MORE HOLDCO (66.0%) 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.
Repayment capacity
-7.11 years2024
2023
2024
Q1: -0.01 years
Med: 0.0 years
Q3: 3.01 years
Excellent
In 2024, the repayment capacity of LESS IS MORE HOLDCO (-7.11) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 3.86. 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
3.863
Interest coverage (2024)
?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable 1.5-3 : Acceptable < 1.5 : Risk
-5449.423
Liquidity indicators evolution LESS IS MORE HOLDCO
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2023
2024
Liquidity ratio
103.75
3.863
Interest coverage
-606.611
-5449.423
Sector positioning
Liquidity ratio
3.862024
2023
2024
Q1: 100.72
Med: 472.35
Q3: 3121.45
Average
In 2024, the liquidity ratio of LESS IS MORE HOLDCO (3.86) 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.
Interest coverage
-5449.42x2024
2023
2024
Q1: -71.24x
Med: 0.0x
Q3: 0.0x
Average
In 2024, the interest coverage of LESS IS MORE HOLDCO (-5449.4x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 162 days. Excellent situation: suppliers finance 154 days of the operating cycle (retail model). WCR is negative (-744 days): operations structurally generate cash.
Operating WCR (2024)
?
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
-49 596 €
Customer credit (2024)
?
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
8 j
Supplier credit (2024)
?
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
162 j
Inventory turnover (2024)
?
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 in days of revenue (2024)
?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management
-744 j
WCR and payment terms evolution LESS IS MORE HOLDCO
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2023
2024
Operating WCR
-117 439 €
-49 596 €
Inventory turnover (days)
0
0
Customer payment term (days)
274
8
Supplier payment term (days)
91
162
Positioning of LESS IS MORE HOLDCO in its sector
Comparison with sector Gestion de fonds
Valuation estimate
Based on 62 transactions of similar company sales
in 2024,
the value of LESS IS MORE HOLDCO is estimated at
7 305 €
(range 3 780€ - 20 342€).
The price/revenue ratio is 0.30x
(conservative valuation).
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.
Estimated enterprise value2024
62 tx
3k€7k€20k€
7 305 €Range: 3 780€ - 20 342€
NAF 5 année 2024
Valuation method used
Revenue Multiple
24 000 €
×
0.30x
=7 306 €
Range: 3 780€ - 20 343€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 62 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 (Gestion de fonds)
Compare LESS IS MORE HOLDCO with other companies in the same sector:
Frequently asked questions about LESS IS MORE HOLDCO
What is the revenue of LESS IS MORE HOLDCO ?
The revenue of LESS IS MORE HOLDCO in 2024 is 24 k€.
Is LESS IS MORE HOLDCO profitable?
LESS IS MORE HOLDCO recorded a net loss in 2024.
Where is the headquarters of LESS IS MORE HOLDCO ?
The headquarters of LESS IS MORE HOLDCO is located in BASSE-GOULAINE (44115), in the department Loire-Atlantique.
Where to find the tax return of LESS IS MORE HOLDCO ?
The tax return of LESS IS MORE HOLDCO 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 LESS IS MORE HOLDCO operate?
LESS IS MORE HOLDCO operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
Rotate your phone to landscape mode to view the chart