LIS GESTION ET TECHNOLOGIES : revenue, balance sheet and financial ratios

LIS GESTION ET TECHNOLOGIES is a French company founded 12 years ago, specialized in the sector Activités des sociétés holding. Based in CHANTILLY (60500), this company of category PME shows in 2024 a revenue of 168 k€. 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 - LIS GESTION ET TECHNOLOGIES (SIREN 802232462)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 168 162 € 168 152 € 168 000 € 198 122 € 198 000 € 198 000 € 204 000 € 204 000 € 204 000 €
Net income 13 799 € -2 113 € 102 € 31 861 € 17 853 € 20 835 € 7 909 € -28 511 € -41 218 €
EBITDA 4 382 € -5 229 € -2 641 € 30 662 € 23 250 € 24 787 € 16 428 € -1 919 € -29 971 €
Net margin 8.2% -1.3% 0.1% 16.1% 9.0% 10.5% 3.9% -14.0% -20.2%

Revenue and income statement

In 2024, LIS GESTION ET TECHNOLOGIES achieves revenue of 168 k€. Activity remains stable over the period (CAGR: -2.4%). Vs 2023: +0%. After deducting consumption (0 €), gross margin stands at 168 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 4 k€, representing 2.6% of revenue. Positive scissor effect: EBITDA margin improves by +5.7 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 8.2% 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

168 162 €

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

168 162 €

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

4 382 €

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

16 965 €

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

13 799 €

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

2.6%

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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 56%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 13.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 6.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

55.899%

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

57.873%

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

6.245%

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

13.669

Solvency indicators evolution
LIS GESTION ET TECHNOLOGIES

Sector positioning

Debt ratio
55.9 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average +6 pts over 3 years

In 2024, the debt ratio of LIS GESTION ET TECHNOLOGIES (55.90) 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
57.87% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Average

In 2024, the financial autonomy of LIS GESTION ET TECHNOLOGIES (57.9%) 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
13.67 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average +50 pts over 3 years

In 2024, the repayment capacity of LIS GESTION ET TECHNOLOGIES (13.67) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 70.2x. 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

0.0

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

70.196

Liquidity indicators evolution
LIS GESTION ET TECHNOLOGIES

Sector positioning

Liquidity ratio
0.0 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Watch

In 2024, the liquidity ratio of LIS GESTION ET TECHNOLOGIES (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.

Interest coverage
70.2x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Excellent +50 pts over 3 years

In 2024, the interest coverage of LIS GESTION ET TECHNOLOGIES (70.2x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. Favorable situation: supplier credit is longer than customer credit by 22 days. WCR is negative (-138 days): operations structurally generate cash. Notable WCR improvement over the period (-6111%), freeing up 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

-64 493 €

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

22 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

-138 j

WCR and payment terms evolution
LIS GESTION ET TECHNOLOGIES

Positioning of LIS GESTION ET TECHNOLOGIES in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of LIS GESTION ET TECHNOLOGIES is estimated at 44 327 € (range 22 842€ - 74 181€). With an EBITDA of 4 382€, 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.

Estimated enterprise value 2024
54 tx
22k€ 44k€ 74k€
44 327 € Range: 22 842€ - 74 181€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 382 € × 4.8x
Estimation 21 191 €
3 587€ - 36 518€
Revenue Multiple 30%
168 162 € × 0.59x
Estimation 99 009 €
61 596€ - 117 703€
Net Income Multiple 20%
13 799 € × 1.5x
Estimation 20 146 €
12 849€ - 103 057€

Valuation evolution

How is this estimate calculated?

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.

  • 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 (Activités des sociétés holding)

Compare LIS GESTION ET TECHNOLOGIES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about LIS GESTION ET TECHNOLOGIES

What is the revenue of LIS GESTION ET TECHNOLOGIES ?

The revenue of LIS GESTION ET TECHNOLOGIES in 2024 is 168 k€.

Is LIS GESTION ET TECHNOLOGIES profitable?

Yes, LIS GESTION ET TECHNOLOGIES generated a net profit of 14 k€ in 2024.

Where is the headquarters of LIS GESTION ET TECHNOLOGIES ?

The headquarters of LIS GESTION ET TECHNOLOGIES is located in CHANTILLY (60500), in the department Oise.

Where to find the tax return of LIS GESTION ET TECHNOLOGIES ?

The tax return of LIS GESTION ET TECHNOLOGIES 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 LIS GESTION ET TECHNOLOGIES operate?

LIS GESTION ET TECHNOLOGIES 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.