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MANAGEMENT ET DEVELOPPEMENT LUCOISE : revenue, balance sheet and financial ratios

MANAGEMENT ET DEVELOPPEMENT LUCOISE is a French company founded 126 years ago, specialized in the sector Activités des sièges sociaux. Based in LE LUC (83340), this company of category PME shows in 2022 a revenue of 24 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - MANAGEMENT ET DEVELOPPEMENT LUCOISE (SIREN 692850191)
Indicator 2024 2023 2022 2018 2017 2016
Revenue N/C N/C 24 000 € N/C N/C N/C
Net income -16 082 € 66 397 € -30 231 € 74 871 € 23 545 € 24 898 €
EBITDA -6 421 € N/C -30 487 € N/C N/C N/C
Net margin N/C N/C -126.0% N/C N/C N/C

Revenue and income statement

In 2024, MANAGEMENT ET DEVELOPPEMENT LUCOISE records a net loss of 16 k€. This deficit will reduce equity on the balance sheet.

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

-6 421 €

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

-71 232 €

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

-16 082 €

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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 147%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

147.392%

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

40.387%

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

-116.482

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

1.1%

Solvency indicators evolution
MANAGEMENT ET DEVELOPPEMENT LUCOISE

Sector positioning

Debt ratio
147.39 2024
2022
2023
2024
Q1: 0.06
Med: 14.64
Q3: 89.5
Average +50 pts over 3 years

In 2024, the debt ratio of MANAGEMENT ET DEVELOPPEME... (147.39) 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
40.39% 2024
2022
2023
2024
Q1: 11.6%
Med: 51.97%
Q3: 85.23%
Average -32 pts over 3 years

In 2024, the financial autonomy of MANAGEMENT ET DEVELOPPEME... (40.4%) 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
-116.48 years 2024
2022
2024
Q1: 0.0 years
Med: 0.21 years
Q3: 3.74 years
Excellent

In 2024, the repayment capacity of MANAGEMENT ET DEVELOPPEME... (-116.48) 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 106211.95. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

106211.951

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

-1.23

Liquidity indicators evolution
MANAGEMENT ET DEVELOPPEMENT LUCOISE

Sector positioning

Liquidity ratio
106211.95 2024
2022
2023
2024
Q1: 116.82
Med: 458.52
Q3: 2178.3
Excellent

In 2024, the liquidity ratio of MANAGEMENT ET DEVELOPPEME... (106211.95) 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
-1.23x 2024
2022
2024
Q1: -45.38x
Med: 0.0x
Q3: 2.89x
Average

In 2024, the interest coverage of MANAGEMENT ET DEVELOPPEME... (-1.2x) 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) 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: 135 days. Excellent situation: suppliers finance 135 days of the operating cycle (retail model).

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

0 €

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

0 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

135 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 and payment terms evolution
MANAGEMENT ET DEVELOPPEMENT LUCOISE

Positioning of MANAGEMENT ET DEVELOPPEMENT LUCOISE in its sector

Comparison with sector Activités des sièges sociaux

Similar companies (Activités des sièges sociaux)

Compare MANAGEMENT ET DEVELOPPEMENT LUCOISE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about MANAGEMENT ET DEVELOPPEMENT LUCOISE

What is the revenue of MANAGEMENT ET DEVELOPPEMENT LUCOISE ?

The revenue of MANAGEMENT ET DEVELOPPEMENT LUCOISE in 2022 is 24 k€.

Is MANAGEMENT ET DEVELOPPEMENT LUCOISE profitable?

MANAGEMENT ET DEVELOPPEMENT LUCOISE recorded a net loss in 2024.

Where is the headquarters of MANAGEMENT ET DEVELOPPEMENT LUCOISE ?

The headquarters of MANAGEMENT ET DEVELOPPEMENT LUCOISE is located in LE LUC (83340), in the department Var.

Where to find the tax return of MANAGEMENT ET DEVELOPPEMENT LUCOISE ?

The tax return of MANAGEMENT ET DEVELOPPEMENT LUCOISE 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 MANAGEMENT ET DEVELOPPEMENT LUCOISE operate?

MANAGEMENT ET DEVELOPPEMENT LUCOISE operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.