LHI GII2 WP PERLES 2289 SAS : revenue, balance sheet and financial ratios

LHI GII2 WP PERLES 2289 SAS is a French company founded 22 years ago, specialized in the sector Ingénierie, études techniques. Based in STRASBOURG (67000), this company of category PME shows in 2024 a revenue of 2.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LHI GII2 WP PERLES 2289 SAS (SIREN 450875539)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 832 954 € 2 752 281 € 2 113 157 € 2 402 457 € 2 899 015 € 2 376 206 € 1 475 212 € 353 938 € N/C
Net income 758 541 € 552 677 € 159 617 € 300 044 € 694 940 € 332 924 € 44 244 € -93 080 € 362 481 €
EBITDA 2 125 350 € 1 936 558 € 1 398 027 € 1 784 148 € 2 266 199 € 1 746 220 € 1 059 304 € -146 580 € -7 353 €
Net margin 26.8% 20.1% 7.6% 12.5% 24.0% 14.0% 3.0% -26.3% N/C

Revenue and income statement

In 2024, LHI GII2 WP PERLES 2289 SAS achieves revenue of 2.8 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +34.6%. Vs 2023: +3%. After deducting consumption (0 €), gross margin stands at 2.8 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.1 M€, representing 75.0% of revenue. Positive scissor effect: EBITDA margin improves by +4.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 759 k€, i.e. 26.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 832 954 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 832 954 €

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

2 125 350 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 305 672 €

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

758 541 €

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

75.0%

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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 668%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 58.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

667.961%

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

12.312%

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

58.094%

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

6.71

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

65.5%

Solvency indicators evolution
LHI GII2 WP PERLES 2289 SAS

Sector positioning

Debt ratio
667.96 2024
2022
2023
2024
Q1: 0.0
Med: 8.24
Q3: 42.82
Average

In 2024, the debt ratio of LHI GII2 WP PERLES 2289 SAS (667.96) 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
12.31% 2024
2022
2023
2024
Q1: 11.26%
Med: 37.88%
Q3: 61.35%
Average

In 2024, the financial autonomy of LHI GII2 WP PERLES 2289 SAS (12.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
6.71 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.9 years
Average

In 2024, the repayment capacity of LHI GII2 WP PERLES 2289 SAS (6.71) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 326.85. 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 13.9x. Operating income very largely covers interest expenses: high safety margin.

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

326.85

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

13.922

Liquidity indicators evolution
LHI GII2 WP PERLES 2289 SAS

Sector positioning

Liquidity ratio
326.85 2024
2022
2023
2024
Q1: 148.99
Med: 229.96
Q3: 405.09
Good +28 pts over 3 years

In 2024, the liquidity ratio of LHI GII2 WP PERLES 2289 SAS (326.85) 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.

Interest coverage
13.92x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.04x
Excellent

In 2024, the interest coverage of LHI GII2 WP PERLES 2289 SAS (13.9x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 150 days. Excellent situation: suppliers finance 118 days of the operating cycle (retail model). Overall, WCR represents 37 days of revenue, i.e. 288 k€ to permanently finance.

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

287 828 €

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

32 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

150 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

37 j

WCR and payment terms evolution
LHI GII2 WP PERLES 2289 SAS

Positioning of LHI GII2 WP PERLES 2289 SAS in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 451 271€ to 5 080 394€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
451k€ 1525k€ 5080k€
1 525 101 € Range: 451 271€ - 5 080 394€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 40 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 (Ingénierie, études techniques)

Compare LHI GII2 WP PERLES 2289 SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about LHI GII2 WP PERLES 2289 SAS

What is the revenue of LHI GII2 WP PERLES 2289 SAS ?

The revenue of LHI GII2 WP PERLES 2289 SAS in 2024 is 2.8 M€.

Is LHI GII2 WP PERLES 2289 SAS profitable?

Yes, LHI GII2 WP PERLES 2289 SAS generated a net profit of 759 k€ in 2024.

Where is the headquarters of LHI GII2 WP PERLES 2289 SAS ?

The headquarters of LHI GII2 WP PERLES 2289 SAS is located in STRASBOURG (67000), in the department Bas-Rhin.

Where to find the tax return of LHI GII2 WP PERLES 2289 SAS ?

The tax return of LHI GII2 WP PERLES 2289 SAS 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 LHI GII2 WP PERLES 2289 SAS operate?

LHI GII2 WP PERLES 2289 SAS operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.