SIREN : 481305852
LS DEVELOPPEMENT is a French company founded 21 years ago, specialized in the sector Activités des agences de travail temporaire . Based in LIMOGES (87000), this company of category PME shows in 2024 a revenue of 8.1 M€. 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 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 8 078 742 € | 9 100 679 € | 6 967 064 € | 5 056 946 € | 7 057 339 € | 7 532 139 € | 7 190 484 € | 6 203 975 € |
| Net income | 130 797 € | 244 106 € | 138 241 € | 170 675 € | 174 084 € | 339 410 € | 398 052 € | 325 434 € |
| EBITDA | 133 090 € | 644 683 € | 366 305 € | 226 982 € | 386 287 € | 439 706 € | 467 739 € | 446 039 € |
| Net margin | 1.6% | 2.7% | 2.0% | 3.4% | 2.5% | 4.5% | 5.5% | 5.2% |
In 2024, LS DEVELOPPEMENT achieves revenue of 8.1 M€. Revenue is growing positively over 8 years (CAGR: +3.4%). Significant drop of -11% vs 2023. After deducting consumption (0 €), gross margin stands at 8.1 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 133 k€, representing 1.6% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -79%, reducing margin by 5.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 131 k€, i.e. 1.6% of revenue. This profit can be retained or distributed to shareholders.
8 078 742 €
8 078 742 €
133 090 €
67 767 €
130 797 €
1.6%
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 36%. The balance between equity and debt is satisfactory.
0.0%
35.89%
-0.862%
0.0
30.1%
In 2024, the debt ratio of LS DEVELOPPEMENT (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of LS DEVELOPPEMENT (35.9%) 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 LS DEVELOPPEMENT (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.
The liquidity ratio (= Current assets / Current liabilities) stands at 151.21. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
151.207
0.0
In 2024, the liquidity ratio of LS DEVELOPPEMENT (151.21) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2024, the interest coverage of LS DEVELOPPEMENT (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 138 days. Excellent situation: suppliers finance 108 days of the operating cycle (retail model). Overall, WCR represents 12 days of revenue, i.e. 261 k€ to permanently finance. Notable WCR improvement over the period (-25%), freeing up cash.
260 701 €
30 j
138 j
0 j
12 j
Based on 135 transactions of similar company sales (all years), the value of LS DEVELOPPEMENT is estimated at 369 759 € (range 235 306€ - 777 207€). With an EBITDA of 133 090€, the sector multiple of 2.0x is applied. The price/revenue ratio is 0.08x (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.
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This estimate is based on the analysis of 135 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 LS DEVELOPPEMENT with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des agences de travail temporaire
The revenue of LS DEVELOPPEMENT in 2024 is 8.1 M€.
Yes, LS DEVELOPPEMENT generated a net profit of 131 k€ in 2024.
The headquarters of LS DEVELOPPEMENT is located in LIMOGES (87000), in the department Haute-Vienne.
The tax return of LS 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).
LS DEVELOPPEMENT operates in the sector Activités des agences de travail temporaire (NAF code 78.20Z). See the 'Sector positioning' section above to compare the company with its competitors.