LL DEVELOPPEMENT : revenue, balance sheet and financial ratios

LL DEVELOPPEMENT is a French company founded 17 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in LAMBERSART (59130), this company of category PME shows in 2015 a revenue of 84 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - LL DEVELOPPEMENT (SIREN 510308505)
Indicator 2015 2014 2013
Revenue 84 342 € 55 553 € 46 569 €
Net income 14 558 € 8 712 € 8 230 €
EBITDA 17 415 € 14 727 € 13 253 €
Net margin 17.3% 15.7% 17.7%

Revenue and income statement

In 2015, LL DEVELOPPEMENT achieves revenue of 84 k€. Over the period 2013-2015, the company shows strong growth with a CAGR (compound annual growth rate) of +34.6%. Vs 2014, growth of +52% (56 k€ -> 84 k€). After deducting consumption (0 €), gross margin stands at 84 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 17 k€, representing 20.6% of revenue. Warning negative scissor effect: despite revenue change (+52%), EBITDA varies by +18%, reducing margin by 5.9 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 15 k€, i.e. 17.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2015) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

84 342 €

Gross margin (2015) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

84 342 €

EBITDA (2015) ?
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

17 415 €

EBIT (2015) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

14 213 €

Net income (2015) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

14 558 €

EBITDA margin (2015) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

20.6%

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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 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 21.1% 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 (2015) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

42.591%

Financial autonomy (2015) ?
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

18.804%

Cash flow / Revenue (2015) ?
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

21.057%

Repayment capacity (2015) ?
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

1.088

Asset age ratio (2015) ?
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

35.3%

Solvency indicators evolution
LL DEVELOPPEMENT

Sector positioning

Debt ratio
42.59 2015
2013
2014
2015
Q1: 0.0
Med: 1.47
Q3: 36.62
Average

In 2015, the debt ratio of LL DEVELOPPEMENT (42.59) 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
18.8% 2015
2013
2014
2015
Q1: 1.28%
Med: 29.22%
Q3: 64.72%
Average -14 pts over 3 years

In 2015, the financial autonomy of LL DEVELOPPEMENT (18.8%) 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
1.09 years 2015
2013
2014
2015
Q1: 0.0 years
Med: 0.0 years
Q3: 0.26 years
Average

In 2015, the repayment capacity of LL DEVELOPPEMENT (1.09) 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 27.78. 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 5.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2015) ?
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

27.779

Interest coverage (2015) ?
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

5.076

Liquidity indicators evolution
LL DEVELOPPEMENT

Sector positioning

Liquidity ratio
27.78 2015
2013
2014
2015
Q1: 109.95
Med: 206.8
Q3: 487.3
Average

In 2015, the liquidity ratio of LL DEVELOPPEMENT (27.78) 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
5.08x 2015
2013
2014
2015
Q1: 0.0x
Med: 0.0x
Q3: 0.05x
Excellent

In 2015, the interest coverage of LL DEVELOPPEMENT (5.1x) 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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Favorable situation: supplier credit is longer than customer credit by 29 days. WCR is negative (-145 days): operations structurally generate cash.

Operating WCR (2015) ?
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

-34 025 €

Customer credit (2015) ?
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

14 j

Supplier credit (2015) ?
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

43 j

Inventory turnover (2015) ?
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 (2015) ?
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

-145 j

WCR and payment terms evolution
LL DEVELOPPEMENT

Positioning of LL DEVELOPPEMENT in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 580 transactions of similar company sales (all years), the value of LL DEVELOPPEMENT is estimated at 61 925 € (range 25 500€ - 119 447€). With an EBITDA of 17 415€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.45x (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.

Estimated enterprise value 2015
580 transactions
25k€ 61k€ 119k€
61 925 € Range: 25 500€ - 119 447€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
17 415 € × 4.1x
Estimation 71 549 €
29 733€ - 131 637€
Revenue Multiple 30%
84 342 € × 0.45x
Estimation 37 975 €
17 545€ - 64 497€
Net Income Multiple 20%
14 558 € × 5.1x
Estimation 73 793 €
26 854€ - 171 398€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 580 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 (Conseil pour les affaires et autres conseils de gestion)

Compare LL DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about LL DEVELOPPEMENT

What is the revenue of LL DEVELOPPEMENT ?

The revenue of LL DEVELOPPEMENT in 2015 is 84 k€.

Is LL DEVELOPPEMENT profitable?

Yes, LL DEVELOPPEMENT generated a net profit of 15 k€ in 2015.

Where is the headquarters of LL DEVELOPPEMENT ?

The headquarters of LL DEVELOPPEMENT is located in LAMBERSART (59130), in the department Nord.

Where to find the tax return of LL DEVELOPPEMENT ?

The tax return of LL 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 LL DEVELOPPEMENT operate?

LL DEVELOPPEMENT operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.