SNC LNC ALEPH PROMOTION : revenue, balance sheet and financial ratios

SNC LNC ALEPH PROMOTION is a French company founded 8 years ago, specialized in the sector Supports juridiques de programmes. Based in ISSY-LES-MOULINEAUX (92130), this company of category ETI shows in 2022 a revenue of 33.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - SNC LNC ALEPH PROMOTION (SIREN 831304621)
Indicator 2022 2021 2020 2018 2017
Revenue 33 420 236 € 28 585 603 € 27 522 878 € N/C N/C
Net income 2 978 207 € 669 495 € -771 612 € -616 071 € -1 284 €
EBITDA 3 380 046 € 834 382 € 51 124 179 € 9 099 575 € 81 428 €
Net margin 8.9% 2.3% -2.8% N/C N/C

Revenue and income statement

In 2022, SNC LNC ALEPH PROMOTION achieves revenue of 33.4 M€. Over the period 2020-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +10.2%. Vs 2021, growth of +17% (28.6 M€ -> 33.4 M€). After deducting consumption (24.0 M€), gross margin stands at 9.4 M€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.4 M€, representing 10.1% of revenue. Positive scissor effect: EBITDA margin improves by +7.2 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.0 M€, i.e. 8.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

33 420 236 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

9 370 821 €

EBITDA (2022) ?
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

3 380 046 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 202 727 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 978 207 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.1%

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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 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

40.232%

Financial autonomy (2022) ?
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

7.506%

Cash flow / Revenue (2022) ?
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

9.447%

Repayment capacity (2022) ?
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

0.38

Solvency indicators evolution
SNC LNC ALEPH PROMOTION

Sector positioning

Debt ratio
40.23 2022
2020
2021
2022
Q1: -101.37
Med: 0.0
Q3: 95.95
Average -14 pts over 3 years

In 2022, the debt ratio of SNC LNC ALEPH PROMOTION (40.23) 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
7.51% 2022
2020
2021
2022
Q1: -1.24%
Med: 3.13%
Q3: 39.11%
Good +5 pts over 3 years

In 2022, the financial autonomy of SNC LNC ALEPH PROMOTION (7.5%) 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
0.38 years 2022
2020
2021
2022
Q1: -8.93 years
Med: 0.0 years
Q3: 0.33 years
Average +50 pts over 3 years

In 2022, the repayment capacity of SNC LNC ALEPH PROMOTION (0.38) 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 337.71. 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 6.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

337.714

Interest coverage (2022) ?
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

6.643

Liquidity indicators evolution
SNC LNC ALEPH PROMOTION

Sector positioning

Liquidity ratio
337.71 2022
2020
2021
2022
Q1: 119.36
Med: 304.22
Q3: 919.1
Good

In 2022, the liquidity ratio of SNC LNC ALEPH PROMOTION (337.71) 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.

Interest coverage
6.64x 2022
2020
2021
2022
Q1: -0.89x
Med: 0.0x
Q3: 0.1x
Excellent +50 pts over 3 years

In 2022, the interest coverage of SNC LNC ALEPH PROMOTION (6.6x) 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: 230 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 100 days. The gap of 130 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 137 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 130 days of revenue, i.e. 12.0 M€ to permanently finance.

Operating WCR (2022) ?
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

12 040 977 €

Customer credit (2022) ?
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

230 j

Supplier credit (2022) ?
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

100 j

Inventory turnover (2022) ?
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

137 j

WCR in days of revenue (2022) ?
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

130 j

WCR and payment terms evolution
SNC LNC ALEPH PROMOTION

Positioning of SNC LNC ALEPH PROMOTION in its sector

Comparison with sector Supports juridiques de programmes

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of SNC LNC ALEPH PROMOTION is estimated at 5 899 485 € (range 2 143 400€ - 15 904 752€). With an EBITDA of 3 380 046€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.28x (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.

Estimated enterprise value 2022
80 tx
2143k€ 5899k€ 15904k€
5 899 485 € Range: 2 143 400€ - 15 904 752€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 380 046 € × 1.0x
Estimation 3 391 425 €
1 400 486€ - 10 314 831€
Revenue Multiple 30%
33 420 236 € × 0.28x
Estimation 9 349 688 €
3 362 044€ - 22 995 007€
Net Income Multiple 20%
2 978 207 € × 2.3x
Estimation 6 994 334 €
2 172 720€ - 19 244 177€
How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Supports juridiques de programmes)

Compare SNC LNC ALEPH PROMOTION with other companies in the same sector:

Voir toutes les statistiques du secteur Supports juridiques de programmes

Frequently asked questions about SNC LNC ALEPH PROMOTION

What is the revenue of SNC LNC ALEPH PROMOTION ?

The revenue of SNC LNC ALEPH PROMOTION in 2022 is 33.4 M€.

Is SNC LNC ALEPH PROMOTION profitable?

Yes, SNC LNC ALEPH PROMOTION generated a net profit of 3.0 M€ in 2022.

Where is the headquarters of SNC LNC ALEPH PROMOTION ?

The headquarters of SNC LNC ALEPH PROMOTION is located in ISSY-LES-MOULINEAUX (92130), in the department Hauts-de-Seine.

Where to find the tax return of SNC LNC ALEPH PROMOTION ?

The tax return of SNC LNC ALEPH 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 SNC LNC ALEPH PROMOTION operate?

SNC LNC ALEPH PROMOTION operates in the sector Supports juridiques de programmes (NAF code 41.10D). See the 'Sector positioning' section above to compare the company with its competitors.