SIREN : 417900495
LN DEVELOPPEMENT is a French company founded 28 years ago, specialized in the sector Gestion de fonds. Based in MASSY (91300), this company of category PME shows in 2024 a revenue of 360 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
| Indicator | 2024 | 2023 | 2021 | 2020 | 2017 |
|---|---|---|---|---|---|
| Revenue | 360 000 € | 360 000 € | 336 000 € | 336 000 € | 360 000 € |
| Net income | 1 041 483 € | 449 920 € | 347 162 € | 38 051 € | 604 679 € |
| EBITDA | -19 579 € | 51 089 € | 33 326 € | -28 075 € | 82 093 € |
| Net margin | 289.3% | 125.0% | 103.3% | 11.3% | 168.0% |
In 2024, LN DEVELOPPEMENT achieves revenue of 360 k€. Activity remains stable over the period (CAGR: 0.0%). Slight decline of 0% vs 2023. After deducting consumption (270 €), gross margin stands at 360 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 -20 k€, representing -5.4% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -138%, reducing margin by 19.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.0 M€, i.e. 289.3% of revenue. This profit can be retained or distributed to shareholders.
360 000 €
359 730 €
-19 579 €
-16 780 €
1 041 483 €
-5.4%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 99%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 287.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.017%
99.038%
287.777%
0.001
0.1%
In 2024, the debt ratio of LN DEVELOPPEMENT (0.02) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of LN DEVELOPPEMENT (99.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of LN DEVELOPPEMENT (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 3623.34. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
3623.341
-0.516
In 2024, the liquidity ratio of LN DEVELOPPEMENT (3623.34) 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 LN DEVELOPPEMENT (-0.5x) 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) 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: 16 days. Favorable situation: supplier credit is longer than customer credit by 16 days. WCR is negative (-56 days): operations structurally generate cash. Notable WCR improvement over the period (-114%), freeing up cash.
-56 380 €
0 j
16 j
0 j
-56 j
Based on 62 transactions of similar company sales
in 2024,
the value of LN DEVELOPPEMENT is estimated at
3 144 900 €
(range 908 272€ - 6 283 201€).
The price/revenue ratio is 0.30x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 62 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 LN DEVELOPPEMENT with other companies in the same sector:
The revenue of LN DEVELOPPEMENT in 2024 is 360 k€.
Yes, LN DEVELOPPEMENT generated a net profit of 1.0 M€ in 2024.
The headquarters of LN DEVELOPPEMENT is located in MASSY (91300), in the department Essonne.
The tax return of LN 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).
LN DEVELOPPEMENT operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.