LIONET : revenue, balance sheet and financial ratios

LIONET is a French company founded 30 years ago, specialized in the sector Services d'aménagement paysager . Based in MONTEYNARD (38770), this company of category PME shows in 2022 a revenue of 1.9 M€. 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

Financial history - LIONET (SIREN 408163400)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 1 937 335 € N/C N/C N/C 2 150 468 € 1 911 862 € 1 705 872 €
Net income 33 110 € 14 737 € 45 244 € -6 041 € 5 521 € 27 051 € 6 106 € 6 063 € -29 866 €
EBITDA N/C N/C 136 779 € N/C N/C N/C 50 836 € 58 782 € -1 081 €
Net margin N/C N/C 2.3% N/C N/C N/C 0.3% 0.3% -1.8%

Revenue and income statement

In 2024, LIONET generates positive net income of 33 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

33 110 €

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Chart evolution

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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 124%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory.

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

123.829%

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

27.606%

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

19.8%

Solvency indicators evolution
LIONET

Sector positioning

Debt ratio
123.83 2024
2022
2023
2024
Q1: 5.58
Med: 27.89
Q3: 74.75
Average

In 2024, the debt ratio of LIONET (123.83) 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
27.61% 2024
2022
2023
2024
Q1: 16.64%
Med: 35.66%
Q3: 54.44%
Average

In 2024, the financial autonomy of LIONET (27.6%) 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
2.36 years 2022
2022
Q1: 0.0 years
Med: 0.62 years
Q3: 1.92 years
Average

In 2022, the repayment capacity of LIONET (2.36) 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 142.07. 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

142.069

Liquidity indicators evolution
LIONET

Sector positioning

Liquidity ratio
142.07 2024
2022
2023
2024
Q1: 132.1
Med: 188.62
Q3: 299.59
Average

In 2024, the liquidity ratio of LIONET (142.07) 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
2.37x 2022
2022
Q1: 0.0x
Med: 0.54x
Q3: 2.21x
Excellent

In 2022, the interest coverage of LIONET (2.4x) 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.

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

0 €

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

0 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

0 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 and payment terms evolution
LIONET

Positioning of LIONET in its sector

Comparison with sector Services d'aménagement paysager

Valuation estimate

Based on 125 transactions of similar company sales (all years), the value of LIONET is estimated at 106 824 € (range 31 758€ - 238 064€). 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.

Estimated enterprise value 2024
125 transactions
31k€ 106k€ 238k€
106 824 € Range: 31 758€ - 238 064€
NAF 5 all-time

Valuation method used

Net Income Multiple
33 110 € × 3.2x = 106 825 €
Range: 31 759€ - 238 064€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 125 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 (Services d'aménagement paysager )

Compare LIONET with other companies in the same sector:

Voir toutes les statistiques du secteur Services d'aménagement paysager

Frequently asked questions about LIONET

What is the revenue of LIONET ?

The revenue of LIONET in 2022 is 1.9 M€.

Is LIONET profitable?

Yes, LIONET generated a net profit of 33 k€ in 2024.

Where is the headquarters of LIONET ?

The headquarters of LIONET is located in MONTEYNARD (38770), in the department Isere.

Where to find the tax return of LIONET ?

The tax return of LIONET 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 LIONET operate?

LIONET operates in the sector Services d'aménagement paysager (NAF code 81.30Z). See the 'Sector positioning' section above to compare the company with its competitors.