CONFECTION LEMESLE : revenue, balance sheet and financial ratios

CONFECTION LEMESLE is a French company founded 30 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in GAVRAY-SUR-SIENNE (50450), this company of category PME shows in 2021 a revenue of 212 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 - CONFECTION LEMESLE (SIREN 402438840)
Indicator 2021 2020 2019 2017
Revenue 211 813 € 214 658 € 269 920 € 388 299 €
Net income 23 383 € -11 479 € -1 565 € 20 553 €
EBITDA 28 354 € -10 156 € 2 405 € 11 541 €
Net margin 11.0% -5.3% -0.6% 5.3%

Revenue and income statement

In 2021, CONFECTION LEMESLE achieves revenue of 212 k€. Revenue is declining over the period 2017-2021 (CAGR: -14.1%). Slight decline of -1% vs 2020. After deducting consumption (104 k€), gross margin stands at 108 k€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 28 k€, representing 13.4% of revenue. Positive scissor effect: EBITDA margin improves by +18.1 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23 k€, i.e. 11.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

211 813 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

108 200 €

EBITDA (2021) ?
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

28 354 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

23 512 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

23 383 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.3%

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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 45%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. 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 3.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 11.4% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

45.021%

Financial autonomy (2021) ?
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

59.602%

Cash flow / Revenue (2021) ?
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

11.406%

Repayment capacity (2021) ?
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

3.9

Asset age ratio (2021) ?
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

4.5%

Solvency indicators evolution
CONFECTION LEMESLE

Sector positioning

Debt ratio
45.02 2021
2019
2020
2021
Q1: 1.51
Med: 43.88
Q3: 133.57
Average -6 pts over 3 years

In 2021, the debt ratio of CONFECTION LEMESLE (45.02) 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
59.6% 2021
2019
2020
2021
Q1: 12.83%
Med: 34.31%
Q3: 56.75%
Excellent

In 2021, the financial autonomy of CONFECTION LEMESLE (59.6%) 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
3.9 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.69 years
Q3: 3.2 years
Average

In 2021, the repayment capacity of CONFECTION LEMESLE (3.90) 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 641.03. 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 (2021) ?
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

641.027

Interest coverage (2021) ?
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

0.458

Liquidity indicators evolution
CONFECTION LEMESLE

Sector positioning

Liquidity ratio
641.03 2021
2019
2020
2021
Q1: 121.53
Med: 219.62
Q3: 374.31
Excellent

In 2021, the liquidity ratio of CONFECTION LEMESLE (641.03) 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
0.46x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.3x
Q3: 2.69x
Good -23 pts over 3 years

In 2021, the interest coverage of CONFECTION LEMESLE (0.5x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. Excellent situation: suppliers finance 65 days of the operating cycle (retail model). Inventory turnover is 532 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 472 days of revenue, i.e. 278 k€ to permanently finance.

Operating WCR (2021) ?
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

277 767 €

Customer credit (2021) ?
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 (2021) ?
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

65 j

Inventory turnover (2021) ?
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

532 j

WCR in days of revenue (2021) ?
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

472 j

WCR and payment terms evolution
CONFECTION LEMESLE

Positioning of CONFECTION LEMESLE in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 96 transactions of similar company sales in 2021, the value of CONFECTION LEMESLE is estimated at 101 286 € (range 35 796€ - 237 358€). With an EBITDA of 28 354€, the sector multiple of 4.2x is applied. The price/revenue ratio is 0.37x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
96 tx
35k€ 101k€ 237k€
101 286 € Range: 35 796€ - 237 358€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
28 354 € × 4.2x
Estimation 120 348 €
35 290€ - 315 428€
Revenue Multiple 30%
211 813 € × 0.37x
Estimation 77 458 €
39 214€ - 149 961€
Net Income Multiple 20%
23 383 € × 3.8x
Estimation 89 375 €
31 939€ - 173 280€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 96 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 (Commerce de détail d'habillement en magasin spécialisé)

Compare CONFECTION LEMESLE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about CONFECTION LEMESLE

What is the revenue of CONFECTION LEMESLE ?

The revenue of CONFECTION LEMESLE in 2021 is 212 k€.

Is CONFECTION LEMESLE profitable?

Yes, CONFECTION LEMESLE generated a net profit of 23 k€ in 2021.

Where is the headquarters of CONFECTION LEMESLE ?

The headquarters of CONFECTION LEMESLE is located in GAVRAY-SUR-SIENNE (50450), in the department Manche.

Where to find the tax return of CONFECTION LEMESLE ?

The tax return of CONFECTION LEMESLE 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 CONFECTION LEMESLE operate?

CONFECTION LEMESLE operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.