C.LEBRETON : revenue, balance sheet and financial ratios

C.LEBRETON is a French company founded 26 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in SAINT-GERMAIN-DES-FOSSES (03260), this company of category PME shows in 2022 a revenue of 4.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - C.LEBRETON (SIREN 424747657)
Indicator 2023 2022 2021 2019 2018 2017 2016
Revenue N/C 4 832 253 € N/C N/C N/C 5 672 768 € 5 943 423 €
Net income 104 383 € 146 605 € 181 777 € 172 999 € 53 960 € 90 592 € 123 904 €
EBITDA N/C 254 881 € N/C N/C N/C 133 595 € 183 630 €
Net margin N/C 3.0% N/C N/C N/C 1.6% 2.1%

Revenue and income statement

In 2023, C.LEBRETON generates positive net income of 104 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 124 k€ -> 104 k€.

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

104 383 €

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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 12%. 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 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

11.965%

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

71.984%

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

43.8%

Solvency indicators evolution
C.LEBRETON

Sector positioning

Debt ratio
11.96 2023
2021
2022
2023
Q1: 5.17
Med: 28.2
Q3: 82.05
Good

In 2023, the debt ratio of C.LEBRETON (11.96) 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
71.98% 2023
2021
2022
2023
Q1: 19.22%
Med: 41.81%
Q3: 60.16%
Excellent

In 2023, the financial autonomy of C.LEBRETON (72.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
1.0 years 2022
2022
Q1: 0.0 years
Med: 0.88 years
Q3: 3.06 years
Average

In 2022, the repayment capacity of C.LEBRETON (1.00) 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 422.30. 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

422.299

Liquidity indicators evolution
C.LEBRETON

Sector positioning

Liquidity ratio
422.3 2023
2021
2022
2023
Q1: 141.2
Med: 208.62
Q3: 306.07
Excellent

In 2023, the liquidity ratio of C.LEBRETON (422.30) 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
1.01x 2022
2022
Q1: 0.0x
Med: 0.82x
Q3: 3.72x
Good

In 2022, the interest coverage of C.LEBRETON (1.0x) 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.

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

0 €

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

0 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

0 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 and payment terms evolution
C.LEBRETON

Positioning of C.LEBRETON in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 139 transactions of similar company sales in 2023, the value of C.LEBRETON is estimated at 569 396 € (range 244 718€ - 1 210 944€). 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
139 transactions
244k€ 569k€ 1210k€
569 396 € Range: 244 718€ - 1 210 944€
NAF 5 année 2023

Valuation method used

Net Income Multiple
104 383 € × 5.5x = 569 396 €
Range: 244 718€ - 1 210 945€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 139 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 (Entretien et réparation de véhicules automobiles légers)

Compare C.LEBRETON with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about C.LEBRETON

What is the revenue of C.LEBRETON ?

The revenue of C.LEBRETON in 2022 is 4.8 M€.

Is C.LEBRETON profitable?

Yes, C.LEBRETON generated a net profit of 104 k€ in 2023.

Where is the headquarters of C.LEBRETON ?

The headquarters of C.LEBRETON is located in SAINT-GERMAIN-DES-FOSSES (03260), in the department Allier.

Where to find the tax return of C.LEBRETON ?

The tax return of C.LEBRETON 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 C.LEBRETON operate?

C.LEBRETON operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.