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LS PROMOTION : revenue, balance sheet and financial ratios

LS PROMOTION is a French company founded 4 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in AIX-EN-PROVENCE (13090), this company of category PME shows in 2023 a net income positive of 5 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

Financial history - LS PROMOTION (SIREN 904204393)
Indicator 2023 2022
Revenue N/C N/C
Net income 4 622 € -4 622 €
EBITDA N/C -4 620 €
Net margin N/C N/C

Revenue and income statement

In 2023, LS PROMOTION generates positive net income of 5 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

4 622 €

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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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 49%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

44.1%

Financial autonomy (2023) ?
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

48.996%

Solvency indicators evolution
LS PROMOTION

Sector positioning

Debt ratio
44.1 2023
2022
2023
Q1: 0.0
Med: 11.85
Q3: 222.35
Average +29 pts over 2 years

In 2023, the debt ratio of LS PROMOTION (44.10) 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
49.0% 2023
2022
2023
Q1: 0.0%
Med: 17.0%
Q3: 60.15%
Good +44 pts over 2 years

In 2023, the financial autonomy of LS PROMOTION (49.0%) 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.

Repayment capacity
-1.08 years 2022
2022
Q1: -5.45 years
Med: 0.0 years
Q3: 2.98 years
Good

In 2022, the repayment capacity of LS PROMOTION (-1.08) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 340.17. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

340.167

Liquidity indicators evolution
LS PROMOTION

Sector positioning

Liquidity ratio
340.17 2023
2022
2023
Q1: 160.06
Med: 580.5
Q3: 3257.22
Average +7 pts over 2 years

In 2023, the liquidity ratio of LS PROMOTION (340.17) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2022
2022
Q1: -2.12x
Med: 0.0x
Q3: 4.45x
Good

In 2022, the interest coverage of LS PROMOTION (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) and payment terms

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: 720 days. Excellent situation: suppliers finance 720 days of the operating cycle (retail model).

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

720 j

Inventory turnover (2023) ?
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 and payment terms evolution
LS PROMOTION

Positioning of LS PROMOTION in its sector

Comparison with sector Activités des marchands de biens immobiliers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (21 transactions). This range of 21 113€ to 63 272€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
21k€ 39k€ 63k€
39 410 € Range: 21 113€ - 63 272€
NAF 5 année 2023
How is this estimate calculated?

This estimate is based on the analysis of 21 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 marchands de biens immobiliers)

Compare LS PROMOTION with other companies in the same sector:

Frequently asked questions about LS PROMOTION

What is the revenue of LS PROMOTION ?

The revenue of LS PROMOTION is not publicly disclosed (confidential accounts filed with INPI).

Is LS PROMOTION profitable?

Yes, LS PROMOTION generated a net profit of 5 k€ in 2023.

Where is the headquarters of LS PROMOTION ?

The headquarters of LS PROMOTION is located in AIX-EN-PROVENCE (13090), in the department Bouches-du-Rhone.

Where to find the tax return of LS PROMOTION ?

The tax return of LS PROMOTION 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 LS PROMOTION operate?

LS PROMOTION operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.