CHAUFFAGE ET CLIMATISATION LEGRAY : revenue, balance sheet and financial ratios

CHAUFFAGE ET CLIMATISATION LEGRAY is a French company founded 30 years ago, specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation. Based in BESSIERES (31660), this company of category PME shows in 2025 a revenue of 1.3 M€. 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 - CHAUFFAGE ET CLIMATISATION LEGRAY (SIREN 401604889)
Indicator 2025 2023 2022 2021 2020 2019 2018 2017
Revenue 1 313 392 € 1 232 713 € 1 345 047 € 953 748 € 970 523 € 1 089 858 € 1 319 827 € 1 568 995 €
Net income 33 765 € 25 204 € 46 942 € -32 154 € 44 274 € 35 861 € 32 209 € 70 136 €
EBITDA 52 668 € 18 374 € 36 784 € -34 517 € 45 732 € 34 262 € 22 442 € 88 048 €
Net margin 2.6% 2.0% 3.5% -3.4% 4.6% 3.3% 2.4% 4.5%

Revenue and income statement

In 2025, CHAUFFAGE ET CLIMATISATION LEGRAY achieves revenue of 1.3 M€. Activity remains stable over the period (CAGR: -2.2%). Vs 2023: +7%. After deducting consumption (480 k€), gross margin stands at 833 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 53 k€, representing 4.0% of revenue. Positive scissor effect: EBITDA margin improves by +2.5 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 34 k€, i.e. 2.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 313 392 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

832 934 €

EBITDA (2025) ?
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

52 668 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

40 098 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

33 765 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.0%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 27%. 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 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

27.04%

Financial autonomy (2025) ?
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

40.511%

Cash flow / Revenue (2025) ?
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

2.989%

Repayment capacity (2025) ?
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

0.884

Asset age ratio (2025) ?
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

14.4%

Solvency indicators evolution
CHAUFFAGE ET CLIMATISATION LEGRAY

Sector positioning

Debt ratio
27.04 2025
2022
2023
2025
Q1: 3.0
Med: 13.86
Q3: 36.67
Average -9 pts over 3 years

In 2025, the debt ratio of CHAUFFAGE ET CLIMATISATIO... (27.04) 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
40.51% 2025
2022
2023
2025
Q1: 25.99%
Med: 46.62%
Q3: 62.61%
Average -8 pts over 3 years

In 2025, the financial autonomy of CHAUFFAGE ET CLIMATISATIO... (40.5%) 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
0.88 years 2025
2022
2023
2025
Q1: 0.0 years
Med: 0.27 years
Q3: 1.3 years
Average -10 pts over 3 years

In 2025, the repayment capacity of CHAUFFAGE ET CLIMATISATIO... (0.88) 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 184.18. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2025) ?
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

184.179

Interest coverage (2025) ?
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

1.301

Liquidity indicators evolution
CHAUFFAGE ET CLIMATISATION LEGRAY

Sector positioning

Liquidity ratio
184.18 2025
2022
2023
2025
Q1: 162.18
Med: 222.69
Q3: 314.53
Average -21 pts over 3 years

In 2025, the liquidity ratio of CHAUFFAGE ET CLIMATISATIO... (184.18) 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
1.3x 2025
2022
2023
2025
Q1: 0.0x
Med: 0.73x
Q3: 3.54x
Good -20 pts over 3 years

In 2025, the interest coverage of CHAUFFAGE ET CLIMATISATIO... (1.3x) 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: 73 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. The company must finance 29 days of gap between collections and payments. Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 89 days of revenue, i.e. 325 k€ to permanently finance.

Operating WCR (2025) ?
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

325 065 €

Customer credit (2025) ?
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

73 j

Supplier credit (2025) ?
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

44 j

Inventory turnover (2025) ?
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

18 j

WCR in days of revenue (2025) ?
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

89 j

WCR and payment terms evolution
CHAUFFAGE ET CLIMATISATION LEGRAY

Positioning of CHAUFFAGE ET CLIMATISATION LEGRAY in its sector

Comparison with sector Travaux d'installation d'équipements thermiques et de climatisation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions). This range of 127 637€ to 242 277€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
127k€ 233k€ 242k€
233 706 € Range: 127 637€ - 242 277€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 38 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 (Travaux d'installation d'équipements thermiques et de climatisation)

Compare CHAUFFAGE ET CLIMATISATION LEGRAY with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'équipements thermiques et de climatisation

Frequently asked questions about CHAUFFAGE ET CLIMATISATION LEGRAY

What is the revenue of CHAUFFAGE ET CLIMATISATION LEGRAY ?

The revenue of CHAUFFAGE ET CLIMATISATION LEGRAY in 2025 is 1.3 M€.

Is CHAUFFAGE ET CLIMATISATION LEGRAY profitable?

Yes, CHAUFFAGE ET CLIMATISATION LEGRAY generated a net profit of 34 k€ in 2025.

Where is the headquarters of CHAUFFAGE ET CLIMATISATION LEGRAY ?

The headquarters of CHAUFFAGE ET CLIMATISATION LEGRAY is located in BESSIERES (31660), in the department Haute-Garonne.

Where to find the tax return of CHAUFFAGE ET CLIMATISATION LEGRAY ?

The tax return of CHAUFFAGE ET CLIMATISATION LEGRAY 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 CHAUFFAGE ET CLIMATISATION LEGRAY operate?

CHAUFFAGE ET CLIMATISATION LEGRAY operates in the sector Travaux d'installation d'équipements thermiques et de climatisation (NAF code 43.22B). See the 'Sector positioning' section above to compare the company with its competitors.