COMPAGNIE FINANCIERE LONCLE : revenue, balance sheet and financial ratios

COMPAGNIE FINANCIERE LONCLE is a French company founded 41 years ago, specialized in the sector Activités des sociétés holding. Based in SAINT-MALO (35400), this company of category ETI shows in 2024 a revenue of 251 k€. 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 LONCLE (SIREN 331386482)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 250 762 € 236 450 € 216 414 € 211 335 € 211 335 € 207 452 € 203 073 € 200 000 € 176 871 €
Net income 140 906 € 148 223 € 132 715 € 104 116 € 95 304 € 83 434 € 53 505 € 87 047 € 129 907 €
EBITDA 212 673 € 224 936 € 212 032 € 207 006 € 205 727 € 221 818 € 178 647 € 194 507 € 172 661 €
Net margin 56.2% 62.7% 61.3% 49.3% 45.1% 40.2% 26.3% 43.5% 73.4%

Revenue and income statement

In 2024, COMPAGNIE FINANCIERE LONCLE achieves revenue of 251 k€. Revenue is growing positively over 9 years (CAGR: +4.5%). Vs 2023: +6%. After deducting consumption (30 k€), gross margin stands at 221 k€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 213 k€, representing 84.8% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -5%, reducing margin by 10.3 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 141 k€, i.e. 56.2% of revenue. This profit can be retained or distributed to shareholders.

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

250 762 €

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

220 665 €

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

212 673 €

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

157 640 €

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

140 906 €

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

84.8%

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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 2%. 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 98%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 78.1% 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 (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

1.609%

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

98.064%

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

78.137%

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

0.31

Asset age ratio (2024) ?
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

18.9%

Solvency indicators evolution
COMPAGNIE FINANCIERE LONCLE

Sector positioning

Debt ratio
1.61 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Good

In 2024, the debt ratio of COMPAGNIE FINANCIERE LONCLE (1.61) 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
98.06% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Excellent

In 2024, the financial autonomy of COMPAGNIE FINANCIERE LONCLE (98.1%) 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
0.31 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average

In 2024, the repayment capacity of COMPAGNIE FINANCIERE LONCLE (0.31) 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 18469.55. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

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

18469.55

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

0.525

Liquidity indicators evolution
COMPAGNIE FINANCIERE LONCLE

Sector positioning

Liquidity ratio
18469.55 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Excellent

In 2024, the liquidity ratio of COMPAGNIE FINANCIERE LONCLE (18469.55) 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
0.53x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Excellent

In 2024, the interest coverage of COMPAGNIE FINANCIERE LONCLE (0.5x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1 days. Favorable situation: supplier credit is longer than customer credit by 1 days. Overall, WCR represents 3637 days of revenue, i.e. 2.5 M€ to permanently finance. Over 2016-2024, WCR increased by +39%, requiring additional financing.

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

2 533 609 €

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

0 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

1 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

0 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

3637 j

WCR and payment terms evolution
COMPAGNIE FINANCIERE LONCLE

Positioning of COMPAGNIE FINANCIERE LONCLE in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of COMPAGNIE FINANCIERE LONCLE is estimated at 599 663 € (range 140 842€ - 1 149 289€). With an EBITDA of 212 673€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.59x (in line with sector norms). 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
54 tx
140k€ 599k€ 1149k€
599 663 € Range: 140 842€ - 1 149 289€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
212 673 € × 4.8x
Estimation 1 028 455 €
174 092€ - 1 772 328€
Revenue Multiple 30%
250 762 € × 0.59x
Estimation 147 642 €
91 852€ - 175 518€
Net Income Multiple 20%
140 906 € × 1.5x
Estimation 205 717 €
131 203€ - 1 052 351€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 LONCLE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about COMPAGNIE FINANCIERE LONCLE

What is the revenue of COMPAGNIE FINANCIERE LONCLE ?

The revenue of COMPAGNIE FINANCIERE LONCLE in 2024 is 251 k€.

Is COMPAGNIE FINANCIERE LONCLE profitable?

Yes, COMPAGNIE FINANCIERE LONCLE generated a net profit of 141 k€ in 2024.

Where is the headquarters of COMPAGNIE FINANCIERE LONCLE ?

The headquarters of COMPAGNIE FINANCIERE LONCLE is located in SAINT-MALO (35400), in the department Ille-et-Vilaine.

Where to find the tax return of COMPAGNIE FINANCIERE LONCLE ?

The tax return of COMPAGNIE FINANCIERE LONCLE 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 LONCLE operate?

COMPAGNIE FINANCIERE LONCLE 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.