LMF STRATEGIE ET DEVELOPPEMENT : revenue, balance sheet and financial ratios

LMF STRATEGIE ET DEVELOPPEMENT is a French company founded 9 years ago, specialized in the sector Activités des sociétés holding. Based in CALUIRE-ET-CUIRE (69300), this company of category PME shows in 2024 a revenue of 274 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - LMF STRATEGIE ET DEVELOPPEMENT (SIREN 829764778)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 273 794 € 170 000 € 212 244 € 189 661 € 180 229 € 132 000 € 72 000 € 39 600 €
Net income 77 975 € 85 717 € 92 031 € 64 969 € 22 149 € 4 717 € 4 774 € 2 269 €
EBITDA 25 463 € 10 978 € 45 577 € 10 726 € -30 418 € 18 352 € 15 659 € 4 256 €
Net margin 28.5% 50.4% 43.4% 34.3% 12.3% 3.6% 6.6% 5.7%

Revenue and income statement

In 2024, LMF STRATEGIE ET DEVELOPPEMENT achieves revenue of 274 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +31.8%. Vs 2023, growth of +61% (170 k€ -> 274 k€). After deducting consumption (73 k€), gross margin stands at 201 k€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 25 k€, representing 9.3% of revenue. Positive scissor effect: EBITDA margin improves by +2.8 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 78 k€, i.e. 28.5% 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

273 794 €

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

200 768 €

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

25 463 €

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

40 339 €

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

77 975 €

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

9.3%

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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 2%. 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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 28.5% 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 (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

2.34%

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

1.497%

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

28.48%

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

0.0

Solvency indicators evolution
LMF STRATEGIE ET DEVELOPPEMENT

Sector positioning

Debt ratio
2.34 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Good -43 pts over 3 years

In 2024, the debt ratio of LMF STRATEGIE ET DEVELOPP... (2.34) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
1.5% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Average -18 pts over 3 years

In 2024, the financial autonomy of LMF STRATEGIE ET DEVELOPP... (1.5%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Excellent -37 pts over 3 years

In 2024, the repayment capacity of LMF STRATEGIE ET DEVELOPP... (0.00) 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 22.00. 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 17.0x. 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

21.999

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

17.04

Liquidity indicators evolution
LMF STRATEGIE ET DEVELOPPEMENT

Sector positioning

Liquidity ratio
22.0 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Watch

In 2024, the liquidity ratio of LMF STRATEGIE ET DEVELOPP... (22.00) 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
17.04x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Excellent

In 2024, the interest coverage of LMF STRATEGIE ET DEVELOPP... (17.0x) 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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 3 days. The company must finance 27 days of gap between collections and payments. WCR is negative (-238 days): operations structurally generate 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

-180 975 €

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

30 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

3 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

-238 j

WCR and payment terms evolution
LMF STRATEGIE ET DEVELOPPEMENT

Positioning of LMF STRATEGIE ET DEVELOPPEMENT 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 LMF STRATEGIE ET DEVELOPPEMENT is estimated at 132 696 € (range 55 029€ - 280 061€). With an EBITDA of 25 463€, 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
55k€ 132k€ 280k€
132 696 € Range: 55 029€ - 280 061€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
25 463 € × 4.8x
Estimation 123 135 €
20 844€ - 212 198€
Revenue Multiple 30%
273 794 € × 0.59x
Estimation 161 202 €
100 288€ - 191 639€
Net Income Multiple 20%
77 975 € × 1.5x
Estimation 113 841 €
72 606€ - 582 353€

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 LMF STRATEGIE ET DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about LMF STRATEGIE ET DEVELOPPEMENT

What is the revenue of LMF STRATEGIE ET DEVELOPPEMENT ?

The revenue of LMF STRATEGIE ET DEVELOPPEMENT in 2024 is 274 k€.

Is LMF STRATEGIE ET DEVELOPPEMENT profitable?

Yes, LMF STRATEGIE ET DEVELOPPEMENT generated a net profit of 78 k€ in 2024.

Where is the headquarters of LMF STRATEGIE ET DEVELOPPEMENT ?

The headquarters of LMF STRATEGIE ET DEVELOPPEMENT is located in CALUIRE-ET-CUIRE (69300), in the department Rhone.

Where to find the tax return of LMF STRATEGIE ET DEVELOPPEMENT ?

The tax return of LMF STRATEGIE ET 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 LMF STRATEGIE ET DEVELOPPEMENT operate?

LMF STRATEGIE ET DEVELOPPEMENT 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.