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LISEAM HOLDING : revenue, balance sheet and financial ratios

LISEAM HOLDING is a French company founded 20 years ago, specialized in the sector Activités des sociétés holding. Based in LE MOUTHEROT (25170), this company of category PME shows in 2022 a revenue of 21 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 - LISEAM HOLDING (SIREN 482445210)
Indicator 2022 2021 2020 2019 2018 2017
Revenue 21 111 € N/C N/C N/C N/C N/C
Net income 982 468 € -32 133 € 43 432 € 94 962 € -3 595 € -3 861 €
EBITDA -133 836 € -6 246 € -26 413 € -4 865 € -2 978 € -2 559 €
Net margin 4653.8% N/C N/C N/C N/C N/C

Revenue and income statement

In 2022, LISEAM HOLDING achieves revenue of 21 k€. After deducting consumption (0 €), gross margin stands at 21 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 -134 k€, representing -634.0% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 982 k€, i.e. 4653.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

21 111 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

21 111 €

EBITDA (2022) ?
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

-133 836 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-148 026 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

982 468 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-634.0%

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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 16%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 82%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

15.979%

Financial autonomy (2022) ?
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

82.377%

Cash flow / Revenue (2022) ?
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

-641.097%

Repayment capacity (2022) ?
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

-1.278

Asset age ratio (2022) ?
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

90.9%

Solvency indicators evolution
LISEAM HOLDING

Sector positioning

Debt ratio
15.98 2022
2020
2021
2022
Q1: 0.1
Med: 13.78
Q3: 79.91
Average -24 pts over 3 years

In 2022, the debt ratio of LISEAM HOLDING (15.98) 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
82.38% 2022
2020
2021
2022
Q1: 21.11%
Med: 62.06%
Q3: 90.2%
Good +28 pts over 3 years

In 2022, the financial autonomy of LISEAM HOLDING (82.4%) 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
-1.28 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.1 years
Q3: 3.28 years
Excellent -50 pts over 3 years

In 2022, the repayment capacity of LISEAM HOLDING (-1.28) 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 1760.68. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

1760.682

Interest coverage (2022) ?
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

-1.721

Liquidity indicators evolution
LISEAM HOLDING

Sector positioning

Liquidity ratio
1760.68 2022
2020
2021
2022
Q1: 111.66
Med: 499.96
Q3: 2835.13
Good +38 pts over 3 years

In 2022, the liquidity ratio of LISEAM HOLDING (1760.68) 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
-1.72x 2022
2020
2021
2022
Q1: -53.22x
Med: 0.0x
Q3: 0.0x
Average

In 2022, the interest coverage of LISEAM HOLDING (-1.7x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 97 days. Excellent situation: suppliers finance 97 days of the operating cycle (retail model). Overall, WCR represents 8325 days of revenue, i.e. 488 k€ to permanently finance.

Operating WCR (2022) ?
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

488 205 €

Customer credit (2022) ?
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 (2022) ?
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

97 j

Inventory turnover (2022) ?
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 (2022) ?
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

8325 j

WCR and payment terms evolution
LISEAM HOLDING

Positioning of LISEAM HOLDING in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 70 transactions of similar company sales in 2022, the value of LISEAM HOLDING is estimated at 1 466 384 € (range 475 186€ - 2 974 315€). The price/revenue ratio is 0.67x (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 2022
70 tx
475k€ 1466k€ 2974k€
1 466 384 € Range: 475 186€ - 2 974 315€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
21 111 € × 0.67x
Estimation 14 099 €
5 778€ - 22 978€
Net Income Multiple 20%
982 468 € × 3.7x
Estimation 3 644 812 €
1 179 299€ - 7 401 322€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 70 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 LISEAM HOLDING with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about LISEAM HOLDING

What is the revenue of LISEAM HOLDING ?

The revenue of LISEAM HOLDING in 2022 is 21 k€.

Is LISEAM HOLDING profitable?

Yes, LISEAM HOLDING generated a net profit of 982 k€ in 2022.

Where is the headquarters of LISEAM HOLDING ?

The headquarters of LISEAM HOLDING is located in LE MOUTHEROT (25170), in the department Doubs.

Where to find the tax return of LISEAM HOLDING ?

The tax return of LISEAM HOLDING 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 LISEAM HOLDING operate?

LISEAM HOLDING 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.