LH DEVELOPPEMENT : revenue, balance sheet and financial ratios

LH DEVELOPPEMENT is a French company founded 19 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in ONET LE CHATEAU (12000), this company of category PME shows in 2020 a revenue of 545 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 - LH DEVELOPPEMENT (SIREN 490657038)
Indicator 2020 2019 2018
Revenue 544 572 € 658 259 € 634 829 €
Net income 9 903 € 11 530 € 3 734 €
EBITDA 18 250 € 30 665 € 29 360 €
Net margin 1.8% 1.8% 0.6%

Revenue and income statement

Im Jahr 2020 erzielt LH DEVELOPPEMENT einen Umsatz von 545 k€. Der Umsatz geht im Zeitraum 2018-2020 zurück (CAGR: -7.4%). Deutlicher Rückgang von -17% vs 2019. Nach Abzug des Verbrauchs (318 k€) beträgt die Bruttomarge 226 k€, d.h. eine Rate von 42%. Dieses Verhältnis misst die Fähigkeit, aus der Geschäftstätigkeit Wert zu schaffen. EBITDA (= Bruttomarge - Personalkosten - Steuern) erreicht 18 k€, was 3.4% des Umsatzes entspricht. Die operative Marge bleibt fragil und erfordert Kostenwachsamkeit. Das Nettoergebnis beträgt 10 k€, d.h. 1.8% des Umsatzes.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

544 572 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

226 487 €

EBITDA (2020) ?
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

18 250 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

9 342 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

9 903 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.3%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

Die Verschuldungsquote (= Finanzschulden / Eigenkapital x 100) beträgt 56%. Die Verschuldung bleibt unter Kontrolle. Die finanzielle Autonomie (= Eigenkapital / Bilanzsumme x 100) erreicht 35%. Das Gleichgewicht zwischen Eigenkapital und Schulden ist zufriedenstellend. Die Schuldenrückzahlungskapazität zeigt, dass es 2.0 Jahre Cashflow braucht. Diese kurze Periode zeigt eine ausgezeichnete Schuldentragfähigkeit. Der Cashflow beträgt 3.2% des Umsatzes.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

56.012%

Financial autonomy (2020) ?
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

35.321%

Cash flow / Revenue (2020) ?
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

3.244%

Repayment capacity (2020) ?
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

2.0

Asset age ratio (2020) ?
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

1.9%

Solvency indicators evolution
LH DEVELOPPEMENT

Sector positioning

Verschuldungsgrad
56.01 2020
2018
2019
2020
Q1: 0.21
Med: 43.17
Q3: 160.44
Average +23 pts over 3 years

Im Jahr 2020 liegt über dem Median der Branche das verschuldungsgrad von LH DEVELOPPEMENT (56.01). Dieses Verhältnis misst das Gewicht der Schulden im Verhältnis zum Eigenkapital. Eine Reduzierung könnte die finanzielle Stärke verbessern.

Finanzielle Autonomie
35.32% 2020
2018
2019
2020
Q1: 9.7%
Med: 33.92%
Q3: 58.45%
Gut

Im Jahr 2020 liegt über dem Median der Branche das finanzielle autonomie von LH DEVELOPPEMENT (35.3%). Dieses Verhältnis stellt den Anteil des Eigenkapitals an der Gesamtfinanzierung dar. Diese komfortable Position bietet eine nennenswerte Sicherheitsmarge.

Rückzahlungsfähigkeit
2.0 ans 2020
2018
2019
2020
Q1: -0.03 ans
Med: 0.13 ans
Q3: 3.27 ans
Average +15 pts over 3 years

Im Jahr 2020 liegt über dem Median der Branche das rückzahlungsfähigkeit von LH DEVELOPPEMENT (2.0 ans). Dieses Verhältnis gibt die Anzahl der Jahre an, die zur Rückzahlung der Schulden mit dem Cashflow benötigt werden. Eine Reduzierung könnte die finanzielle Stärke verbessern.

Liquidity ratios

Die Liquiditätsquote beträgt 194.96. Das Unternehmen verfügt über 2€ liquide Mittel für jeden 1€ kurzfristiger Schulden.

Liquidity ratio (2020) ?
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

194.957

Interest coverage (2020) ?
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

0.0

Liquidity indicators evolution
LH DEVELOPPEMENT

Sector positioning

Liquiditätsquote
194.96 2020
2018
2019
2020
Q1: 101.51
Med: 190.82
Q3: 348.32
Gut +18 pts over 3 years

Im Jahr 2020 liegt über dem Median der Branche das liquiditätsquote von LH DEVELOPPEMENT (194.96). Dieses Verhältnis misst die Fähigkeit, kurzfristige Schulden mit Umlaufvermögen zu decken. Diese komfortable Position bietet eine nennenswerte Sicherheitsmarge.

Zinsdeckung
0.0x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 2.57x
Average

Im Jahr 2020 liegt unter dem Median der Branche das zinsdeckung von LH DEVELOPPEMENT (0.0x). Dieses Verhältnis gibt an, wie oft das Betriebsergebnis die Zinsaufwendungen deckt. Eine Verbesserung würde die Wettbewerbsposition stärken.

Working capital requirement (WCR) and payment terms

Der Betriebskapitalbedarf (WCR) misst die zeitliche Lücke. Durchschnittliche Kundenzahlungsfrist: 0 Tage. Lieferantenfrist: 29 Tage. Günstige Situation. Der WCR repräsentiert 3 Tage Umsatz.

Operating WCR (2020) ?
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

5 282 €

Customer credit (2020) ?
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

0 j

Supplier credit (2020) ?
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

29 j

Inventory turnover (2020) ?
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 (2020) ?
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

3 j

WCR and payment terms evolution
LH DEVELOPPEMENT

Positioning of LH DEVELOPPEMENT in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 96 transactions of similar company sales in 2020, the value of LH DEVELOPPEMENT is estimated at 63 146 € (range 27 732€ - 139 761€). With an EBITDA of 18 250€, the sector multiple of 3.0x is applied. The price/revenue ratio is 0.20x (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 value 2020
96 tx
27k€ 63k€ 139k€
63 146 € Range: 27 732€ - 139 761€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
18 250 € × 3.0x
Estimation 53 912 €
19 586€ - 110 942€
Revenue Multiple 30%
544 572 € × 0.20x
Estimation 110 396 €
54 666€ - 246 801€
Net Income Multiple 20%
9 903 € × 1.6x
Estimation 15 359 €
7 698€ - 51 248€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 96 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 (Commerce de détail d'habillement en magasin spécialisé)

Compare LH DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about LH DEVELOPPEMENT

What is the revenue of LH DEVELOPPEMENT ?

The revenue of LH DEVELOPPEMENT in 2020 is 545 k€.

Is LH DEVELOPPEMENT profitable?

Yes, LH DEVELOPPEMENT generated a net profit of 10 k€ in 2020.

Where is the headquarters of LH DEVELOPPEMENT ?

The headquarters of LH DEVELOPPEMENT is located in ONET LE CHATEAU (12000), in the department Aveyron.

Where to find the tax return of LH DEVELOPPEMENT ?

The tax return of LH 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).

In which sector does LH DEVELOPPEMENT operate?

LH DEVELOPPEMENT operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.