SIREN : 503939498
LM PARTICIPATIONS is a French company founded 18 years ago, specialized in the sector Activités des sociétés holding. Based in SAINT-ETIENNE-DU-ROUVRAY (76800), this company of category ETI shows in 2024 a revenue of 500 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 |
|---|---|---|---|---|---|
| Revenue | 500 000 € | 499 999 € | 440 640 € | 437 760 € | 215 999 € |
| Net income | 3 405 414 € | 1 342 779 € | 8 848 371 € | 1 840 872 € | 52 241 € |
| EBITDA | 62 473 € | 114 954 € | 37 613 € | 47 600 € | -4 979 € |
| Net margin | 681.1% | 268.6% | 2008.1% | 420.5% | 24.2% |
In 2024, LM PARTICIPATIONS achieves revenue of 500 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +23.3%. Vs 2023: +0%. After deducting consumption (0 €), gross margin stands at 500 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 62 k€, representing 12.5% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -46%, reducing margin by 10.5 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.4 M€, i.e. 681.1% of revenue. This profit can be retained or distributed to shareholders.
500 000 €
500 000 €
62 473 €
62 474 €
3 405 414 €
12.5%
The debt ratio (= Financial debt / Equity x 100) stands at 12%. 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 89%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 681.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
12.209%
88.982%
681.083%
0.82
In 2024, the debt ratio of LM PARTICIPATIONS (12.21) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of LM PARTICIPATIONS (89.0%) 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.
In 2024, the repayment capacity of LM PARTICIPATIONS (0.82) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 12950.43. 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 32.3x. Operating income very largely covers interest expenses: high safety margin.
12950.426
32.257
In 2024, the liquidity ratio of LM PARTICIPATIONS (12950.43) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of LM PARTICIPATIONS (32.3x) 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) 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: 234 days. Excellent situation: suppliers finance 234 days of the operating cycle (retail model). Overall, WCR represents 411 days of revenue, i.e. 571 k€ to permanently finance. Over 2020-2024, WCR increased by +89%, requiring additional financing.
570 795 €
0 j
234 j
0 j
411 j
Based on 54 transactions of similar company sales
in 2024,
the value of LM PARTICIPATIONS is estimated at
1 233 725 €
(range 714 696€ - 5 451 943€).
With an EBITDA of 62 473€, 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.
Ajustez les pondérations selon votre analyse
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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LM PARTICIPATIONS with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of LM PARTICIPATIONS in 2024 is 500 k€.
Yes, LM PARTICIPATIONS generated a net profit of 3.4 M€ in 2024.
The headquarters of LM PARTICIPATIONS is located in SAINT-ETIENNE-DU-ROUVRAY (76800), in the department Seine-Maritime.
The tax return of LM PARTICIPATIONS 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).
LM PARTICIPATIONS 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.