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BEAUSSANT LEFEVRE & ASSOCIES : revenue, balance sheet and financial ratios

BEAUSSANT LEFEVRE & ASSOCIES is a French company founded 23 years ago, specialized in the sector Autres activités de soutien aux entreprises n.c.a.. Based in PARIS (75009), this company of category PME shows in 2023 a revenue of 5.2 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 - BEAUSSANT LEFEVRE & ASSOCIES (SIREN 443080338)
Indicator 2023
Revenue 5 230 053 €
Net income 81 256 €
EBITDA 76 645 €
Net margin 1.6%

Revenue and income statement

In 2023, BEAUSSANT LEFEVRE & ASSOCIES achieves revenue of 5.2 M€. After deducting consumption (8 k€), gross margin stands at 5.2 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 77 k€, representing 1.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 81 k€, i.e. 1.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 230 053 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 221 658 €

EBITDA (2023) ?
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

76 645 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

97 032 €

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

81 256 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.5%

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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 5%. 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 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

5.133%

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

30.215%

Cash flow / Revenue (2023) ?
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

1.22%

Repayment capacity (2023) ?
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

1.583

Asset age ratio (2023) ?
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

24.4%

Solvency indicators evolution
BEAUSSANT LEFEVRE & ASSOCIES

Sector positioning

Debt ratio
5.13 2023
2023
Q1: 0.0
Med: 5.99
Q3: 56.99
Good

In 2023, the debt ratio of BEAUSSANT LEFEVRE & ASSOCIES (5.13) 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
30.21% 2023
2023
Q1: 5.84%
Med: 31.54%
Q3: 66.25%
Average

In 2023, the financial autonomy of BEAUSSANT LEFEVRE & ASSOCIES (30.2%) 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
1.58 years 2023
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.3 years
Average

In 2023, the repayment capacity of BEAUSSANT LEFEVRE & ASSOCIES (1.58) 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 114.69. 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

114.687

Interest coverage (2023) ?
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
BEAUSSANT LEFEVRE & ASSOCIES

Sector positioning

Liquidity ratio
114.69 2023
2023
Q1: 119.92
Med: 220.79
Q3: 547.18
Average

In 2023, the liquidity ratio of BEAUSSANT LEFEVRE & ASSOCIES (114.69) 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 2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.32x
Average

In 2023, the interest coverage of BEAUSSANT LEFEVRE & ASSOCIES (0.0x) 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: 91 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 265 days. Excellent situation: suppliers finance 174 days of the operating cycle (retail model). Overall, WCR represents 119 days of revenue, i.e. 1.7 M€ to permanently finance.

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

1 723 616 €

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

91 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

265 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 in days of revenue (2023) ?
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

119 j

WCR and payment terms evolution
BEAUSSANT LEFEVRE & ASSOCIES

Positioning of BEAUSSANT LEFEVRE & ASSOCIES in its sector

Comparison with sector Autres activités de soutien aux entreprises n.c.a.

Valuation estimate

Based on 131 transactions of similar company sales (all years), the value of BEAUSSANT LEFEVRE & ASSOCIES is estimated at 799 264 € (range 351 382€ - 1 535 970€). With an EBITDA of 76 645€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.36x (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.

Estimated enterprise value 2023
131 transactions
351k€ 799k€ 1535k€
799 264 € Range: 351 382€ - 1 535 970€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
76 645 € × 4.8x
Estimation 371 714 €
111 616€ - 639 460€
Revenue Multiple 30%
5 230 053 € × 0.36x
Estimation 1 865 105 €
931 525€ - 3 525 383€
Net Income Multiple 20%
81 256 € × 3.3x
Estimation 269 381 €
80 588€ - 793 128€
How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Autres activités de soutien aux entreprises n.c.a.)

Compare BEAUSSANT LEFEVRE & ASSOCIES with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités de soutien aux entreprises n.c.a.

Frequently asked questions about BEAUSSANT LEFEVRE & ASSOCIES

What is the revenue of BEAUSSANT LEFEVRE & ASSOCIES ?

The revenue of BEAUSSANT LEFEVRE & ASSOCIES in 2023 is 5.2 M€.

Is BEAUSSANT LEFEVRE & ASSOCIES profitable?

Yes, BEAUSSANT LEFEVRE & ASSOCIES generated a net profit of 81 k€ in 2023.

Where is the headquarters of BEAUSSANT LEFEVRE & ASSOCIES ?

The headquarters of BEAUSSANT LEFEVRE & ASSOCIES is located in PARIS (75009), in the department Paris.

Where to find the tax return of BEAUSSANT LEFEVRE & ASSOCIES ?

The tax return of BEAUSSANT LEFEVRE & ASSOCIES 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 BEAUSSANT LEFEVRE & ASSOCIES operate?

BEAUSSANT LEFEVRE & ASSOCIES operates in the sector Autres activités de soutien aux entreprises n.c.a. (NAF code 82.99Z). See the 'Sector positioning' section above to compare the company with its competitors.