LOGICOR (SHINE) LYON 2 SNC : revenue, balance sheet and financial ratios

LOGICOR (SHINE) LYON 2 SNC is a French company founded 18 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PARIS (75008), this company of category ETI shows in 2024 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - LOGICOR (SHINE) LYON 2 SNC (SIREN 502338924)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 087 818 € 1 031 300 € 983 375 € 952 551 € 927 826 € 877 180 € 1 037 205 € 575 531 € 885 693 €
Net income 747 801 € 692 931 € 588 692 € 566 564 € 524 649 € 451 421 € 411 830 € -517 503 € -96 274 €
EBITDA 826 077 € 801 052 € 746 120 € 728 816 € 694 041 € 640 705 € 820 615 € 303 917 € 707 159 €
Net margin 68.7% 67.2% 59.9% 59.5% 56.5% 51.5% 39.7% -89.9% -10.9%

Revenue and income statement

In 2024, LOGICOR (SHINE) LYON 2 SNC achieves revenue of 1.1 M€. Revenue is growing positively over 9 years (CAGR: +2.6%). Vs 2023: +5%. After deducting consumption (0 €), gross margin stands at 1.1 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 826 k€, representing 75.9% of 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 748 k€, i.e. 68.7% 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

1 087 818 €

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

1 087 818 €

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

826 077 €

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

745 343 €

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

747 801 €

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

75.9%

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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 98%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 3.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 76.2% 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

97.995%

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

47.404%

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

76.165%

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

3.663

Asset age ratio (2024) ?
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

15.8%

Solvency indicators evolution
LOGICOR (SHINE) LYON 2 SNC

Sector positioning

Debt ratio
98.0 2024
2022
2023
2024
Q1: -21.15
Med: 5.9
Q3: 146.94
Average -9 pts over 3 years

In 2024, the debt ratio of LOGICOR (SHINE) LYON 2 SNC (98.00) 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
47.4% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.42%
Q3: 73.8%
Good +15 pts over 3 years

In 2024, the financial autonomy of LOGICOR (SHINE) LYON 2 SNC (47.4%) 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
3.66 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.59 years
Average

In 2024, the repayment capacity of LOGICOR (SHINE) LYON 2 SNC (3.66) 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 3801.29. 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 21.5x. 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

3801.29

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

21.458

Liquidity indicators evolution
LOGICOR (SHINE) LYON 2 SNC

Sector positioning

Liquidity ratio
3801.29 2024
2022
2023
2024
Q1: 83.19
Med: 307.52
Q3: 1319.53
Excellent

In 2024, the liquidity ratio of LOGICOR (SHINE) LYON 2 SNC (3801.29) 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.

Interest coverage
21.46x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Excellent

In 2024, the interest coverage of LOGICOR (SHINE) LYON 2 SNC (21.5x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 91 days. Excellent situation: suppliers finance 90 days of the operating cycle (retail model). Overall, WCR represents 1395 days of revenue, i.e. 4.2 M€ to permanently finance. Over 2016-2024, WCR increased by +638%, requiring additional financing.

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

4 216 720 €

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

1 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

91 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

1395 j

WCR and payment terms evolution
LOGICOR (SHINE) LYON 2 SNC

Positioning of LOGICOR (SHINE) LYON 2 SNC in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of LOGICOR (SHINE) LYON 2 SNC is estimated at 3 595 336 € (range 1 019 270€ - 6 468 274€). With an EBITDA of 826 077€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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.

Estimated enterprise value 2024
169 transactions
1019k€ 3595k€ 6468k€
3 595 336 € Range: 1 019 270€ - 6 468 274€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
826 077 € × 5.6x
Estimation 4 625 889 €
1 224 503€ - 8 256 642€
Revenue Multiple 30%
1 087 818 € × 0.81x
Estimation 877 464 €
335 307€ - 1 636 256€
Net Income Multiple 20%
747 801 € × 6.8x
Estimation 5 095 764 €
1 532 134€ - 9 245 385€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare LOGICOR (SHINE) LYON 2 SNC with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about LOGICOR (SHINE) LYON 2 SNC

What is the revenue of LOGICOR (SHINE) LYON 2 SNC ?

The revenue of LOGICOR (SHINE) LYON 2 SNC in 2024 is 1.1 M€.

Is LOGICOR (SHINE) LYON 2 SNC profitable?

Yes, LOGICOR (SHINE) LYON 2 SNC generated a net profit of 748 k€ in 2024.

Where is the headquarters of LOGICOR (SHINE) LYON 2 SNC ?

The headquarters of LOGICOR (SHINE) LYON 2 SNC is located in PARIS (75008), in the department Paris.

Where to find the tax return of LOGICOR (SHINE) LYON 2 SNC ?

The tax return of LOGICOR (SHINE) LYON 2 SNC 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 LOGICOR (SHINE) LYON 2 SNC operate?

LOGICOR (SHINE) LYON 2 SNC operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.