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

SNC LNC DELTA PROMOTION is a French company founded 10 years ago, specialized in the sector Supports juridiques de programmes. Based in ISSY-LES-MOULINEAUX (92130), this company of category ETI shows in 2024 a revenue of -750€. 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 DELTA PROMOTION (SIREN 813178837)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue -750 € 2 196 935 € 14 318 979 € 25 619 425 € 48 877 081 € N/C 27 846 570 € 1 981 504 € N/C
Net income 343 001 € 675 199 € 1 242 523 € 1 031 347 € 6 321 957 € 3 758 584 € 2 085 925 € -1 856 029 € -51 473 €
EBITDA 34 948 € 37 997 € 1 384 297 € 1 271 894 € 9 375 470 € 24 910 693 € 55 894 039 € 41 483 772 € N/C
Net margin -45733.5% 30.7% 8.7% 4.0% 12.9% N/C 7.5% -93.7% N/C

Revenue and income statement

In 2024, SNC LNC DELTA PROMOTION generates positive net income of 343 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

-750 €

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

-769 213 €

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

34 948 €

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

178 480 €

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

343 001 €

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

-4659.7%

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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 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

0.0%

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

9.801%

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

-26796.0%

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

0.0

Solvency indicators evolution
SNC LNC DELTA PROMOTION

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: -81.1
Med: 0.0
Q3: 70.45
Good

In 2024, the debt ratio of SNC LNC DELTA PROMOTION (0.00) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
9.8% 2024
2022
2023
2024
Q1: -3.67%
Med: 2.66%
Q3: 36.27%
Good

In 2024, the financial autonomy of SNC LNC DELTA PROMOTION (9.8%) 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
0.0 years 2024
2022
2023
2024
Q1: -4.86 years
Med: 0.0 years
Q3: 0.42 years
Good

In 2024, the repayment capacity of SNC LNC DELTA PROMOTION (0.00) 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 121.77. 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

121.769

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

0.0

Liquidity indicators evolution
SNC LNC DELTA PROMOTION

Sector positioning

Liquidity ratio
121.77 2024
2022
2023
2024
Q1: 116.12
Med: 259.63
Q3: 922.99
Average

In 2024, the liquidity ratio of SNC LNC DELTA PROMOTION (121.77) 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 2024
2022
2023
2024
Q1: -3.47x
Med: 0.0x
Q3: 0.32x
Good

In 2024, the interest coverage of SNC LNC DELTA 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: -155780 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 2799 days. Excellent situation: suppliers finance 158579 days of the operating cycle (retail model). WCR is negative (-1602734 days): operations structurally generate cash.

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

3 339 029 €

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

-155780 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

2799 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

-225437 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

-1602734 j

WCR and payment terms evolution
SNC LNC DELTA PROMOTION

Positioning of SNC LNC DELTA 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 DELTA PROMOTION is estimated at 255 201 € (range 81 838€ - 709 423€). With an EBITDA of 34 948€, the sector multiple of 1.0x is applied. 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 2024
80 tx
81k€ 255k€ 709k€
255 201 € Range: 81 838€ - 709 423€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
34 948 € × 1.0x
Estimation 35 066 €
14 480€ - 106 650€
Net Income Multiple 20%
343 001 € × 2.3x
Estimation 805 540 €
250 233€ - 2 216 358€
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 DELTA PROMOTION with other companies in the same sector:

Voir toutes les statistiques du secteur Supports juridiques de programmes

Frequently asked questions about SNC LNC DELTA PROMOTION

What is the revenue of SNC LNC DELTA PROMOTION ?

The revenue of SNC LNC DELTA PROMOTION in 2024 is -750€.

Is SNC LNC DELTA PROMOTION profitable?

Yes, SNC LNC DELTA PROMOTION generated a net profit of 343 k€ in 2024.

Where is the headquarters of SNC LNC DELTA PROMOTION ?

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

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

The tax return of SNC LNC DELTA 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 DELTA PROMOTION operate?

SNC LNC DELTA 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.