COMPAGNIE FINANCIERE LESUEUR : revenue, balance sheet and financial ratios

COMPAGNIE FINANCIERE LESUEUR is a French company founded 24 years ago, specialized in the sector Activités des sociétés holding. Based in LOUVIERS (27400), this company of category PME shows in 2025 a revenue of 1.0 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 - COMPAGNIE FINANCIERE LESUEUR (SIREN 439425273)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 1 032 103 € 875 382 € 898 307 € 778 449 € 664 135 € 633 399 € 525 444 € 434 326 € 431 501 €
Net income 172 412 € 200 492 € 195 890 € 157 131 € 161 617 € 90 311 € 44 553 € 50 321 € 11 890 €
EBITDA 78 449 € 55 766 € 54 366 € 34 416 € 39 115 € 48 886 € 38 506 € 20 907 € 30 151 €
Net margin 16.7% 22.9% 21.8% 20.2% 24.3% 14.3% 8.5% 11.6% 2.8%

Revenue and income statement

In 2025, COMPAGNIE FINANCIERE LESUEUR achieves revenue of 1.0 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +11.5%. Vs 2024, growth of +18% (875 k€ -> 1.0 M€). After deducting consumption (4 k€), gross margin stands at 1.0 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 78 k€, representing 7.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 172 k€, i.e. 16.7% 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

1 032 103 €

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

1 028 064 €

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

78 449 €

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

25 179 €

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

172 412 €

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

7.6%

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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 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 68%. 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 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 20.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

27.047%

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

68.115%

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

20.566%

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

1.498

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

66.9%

Solvency indicators evolution
COMPAGNIE FINANCIERE LESUEUR

Sector positioning

Debt ratio
27.05 2025
2023
2024
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Average -8 pts over 3 years

In 2025, the debt ratio of COMPAGNIE FINANCIERE LESUEUR (27.05) 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
68.11% 2025
2023
2024
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Good

In 2025, the financial autonomy of COMPAGNIE FINANCIERE LESUEUR (68.1%) 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
1.5 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.98 years
Average -7 pts over 3 years

In 2025, the repayment capacity of COMPAGNIE FINANCIERE LESUEUR (1.50) 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 336.67. 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 8.3x. Operating income very largely covers interest expenses: high safety margin.

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

336.673

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

8.275

Liquidity indicators evolution
COMPAGNIE FINANCIERE LESUEUR

Sector positioning

Liquidity ratio
336.67 2025
2023
2024
2025
Q1: 161.8
Med: 834.57
Q3: 4761.54
Average -19 pts over 3 years

In 2025, the liquidity ratio of COMPAGNIE FINANCIERE LESUEUR (336.67) 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
8.28x 2025
2023
2024
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Excellent

In 2025, the interest coverage of COMPAGNIE FINANCIERE LESUEUR (8.3x) 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: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 98 days. Excellent situation: suppliers finance 40 days of the operating cycle (retail model). Overall, WCR represents 211 days of revenue, i.e. 606 k€ to permanently finance. Over 2017-2025, WCR increased by +361%, requiring additional financing.

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

605 700 €

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

58 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

98 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

0 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

211 j

WCR and payment terms evolution
COMPAGNIE FINANCIERE LESUEUR

Positioning of COMPAGNIE FINANCIERE LESUEUR in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 330 769€ to 1 622 973€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
330k€ 615k€ 1622k€
615 856 € Range: 330 769€ - 1 622 973€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 (Activités des sociétés holding)

Compare COMPAGNIE FINANCIERE LESUEUR with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about COMPAGNIE FINANCIERE LESUEUR

What is the revenue of COMPAGNIE FINANCIERE LESUEUR ?

The revenue of COMPAGNIE FINANCIERE LESUEUR in 2025 is 1.0 M€.

Is COMPAGNIE FINANCIERE LESUEUR profitable?

Yes, COMPAGNIE FINANCIERE LESUEUR generated a net profit of 172 k€ in 2025.

Where is the headquarters of COMPAGNIE FINANCIERE LESUEUR ?

The headquarters of COMPAGNIE FINANCIERE LESUEUR is located in LOUVIERS (27400), in the department Eure.

Where to find the tax return of COMPAGNIE FINANCIERE LESUEUR ?

The tax return of COMPAGNIE FINANCIERE LESUEUR 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 COMPAGNIE FINANCIERE LESUEUR operate?

COMPAGNIE FINANCIERE LESUEUR operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.