CONTROLE LEVAGE D ARMOR : revenue, balance sheet and financial ratios

CONTROLE LEVAGE D ARMOR is a French company founded 12 years ago, specialized in the sector Analyses, essais et inspections techniques. Based in PLELAN-LE-PETIT (22980), this company of category PME shows in 2022 a revenue of 201 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - CONTROLE LEVAGE D ARMOR (SIREN 794201590)
Indicator 2022 2021
Revenue 201 032 € 151 181 €
Net income 18 179 € 31 678 €
EBITDA 46 301 € 48 343 €
Net margin 9.0% 21.0%

Revenue and income statement

In 2022, CONTROLE LEVAGE D ARMOR achieves revenue of 201 k€. Vs 2021, growth of +33% (151 k€ -> 201 k€). After deducting consumption (2 k€), gross margin stands at 199 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 46 k€, representing 23.0% of revenue. Warning negative scissor effect: despite revenue change (+33%), EBITDA varies by -4%, reducing margin by 8.9 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 18 k€, i.e. 9.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

201 032 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

199 221 €

EBITDA (2022) ?
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

46 301 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

28 794 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

18 179 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

23.0%

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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 57%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.3% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

56.725%

Financial autonomy (2022) ?
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

29.993%

Cash flow / Revenue (2022) ?
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

19.303%

Repayment capacity (2022) ?
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

1.029

Asset age ratio (2022) ?
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

63.8%

Solvency indicators evolution
CONTROLE LEVAGE D ARMOR

Sector positioning

Debt ratio
56.73 2022
2021
2022
Q1: 0.01
Med: 15.68
Q3: 67.41
Average -5 pts over 2 years

In 2022, the debt ratio of CONTROLE LEVAGE D ARMOR (56.73) 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
29.99% 2022
2021
2022
Q1: 13.42%
Med: 36.21%
Q3: 58.18%
Average -9 pts over 2 years

In 2022, the financial autonomy of CONTROLE LEVAGE D ARMOR (30.0%) 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
1.03 years 2022
2021
2022
Q1: 0.0 years
Med: 0.02 years
Q3: 1.22 years
Average

In 2022, the repayment capacity of CONTROLE LEVAGE D ARMOR (1.03) 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 309.71. 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 2.2x. Financial charges are adequately covered by operations.

Liquidity ratio (2022) ?
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

309.715

Interest coverage (2022) ?
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

2.181

Liquidity indicators evolution
CONTROLE LEVAGE D ARMOR

Sector positioning

Liquidity ratio
309.71 2022
2021
2022
Q1: 136.31
Med: 215.9
Q3: 339.68
Good +19 pts over 2 years

In 2022, the liquidity ratio of CONTROLE LEVAGE D ARMOR (309.71) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
2.18x 2022
2021
2022
Q1: 0.0x
Med: 0.07x
Q3: 1.48x
Excellent

In 2022, the interest coverage of CONTROLE LEVAGE D ARMOR (2.2x) 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: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. The gap of 44 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 30 days of revenue, i.e. 17 k€ to permanently finance.

Operating WCR (2022) ?
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

16 583 €

Customer credit (2022) ?
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

56 j

Supplier credit (2022) ?
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

12 j

Inventory turnover (2022) ?
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 (2022) ?
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

30 j

WCR and payment terms evolution
CONTROLE LEVAGE D ARMOR

Positioning of CONTROLE LEVAGE D ARMOR in its sector

Comparison with sector Analyses, essais et inspections techniques

Valuation estimate

Based on 53 transactions of similar company sales in 2022, the value of CONTROLE LEVAGE D ARMOR is estimated at 112 307 € (range 53 842€ - 184 349€). With an EBITDA of 46 301€, the sector multiple of 3.1x is applied. The price/revenue ratio is 0.54x (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 2022
53 tx
53k€ 112k€ 184k€
112 307 € Range: 53 842€ - 184 349€
NAF 5 année 2022

Valuation detail by method

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EBITDA Multiple 50%
46 301 € × 3.1x
Estimation 145 114 €
63 831€ - 222 908€
Revenue Multiple 30%
201 032 € × 0.54x
Estimation 109 448 €
61 630€ - 186 009€
Net Income Multiple 20%
18 179 € × 1.9x
Estimation 34 582 €
17 191€ - 85 462€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 53 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 (Analyses, essais et inspections techniques)

Compare CONTROLE LEVAGE D ARMOR with other companies in the same sector:

Voir toutes les statistiques du secteur Analyses, essais et inspections techniques

Frequently asked questions about CONTROLE LEVAGE D ARMOR

What is the revenue of CONTROLE LEVAGE D ARMOR ?

The revenue of CONTROLE LEVAGE D ARMOR in 2022 is 201 k€.

Is CONTROLE LEVAGE D ARMOR profitable?

Yes, CONTROLE LEVAGE D ARMOR generated a net profit of 18 k€ in 2022.

Where is the headquarters of CONTROLE LEVAGE D ARMOR ?

The headquarters of CONTROLE LEVAGE D ARMOR is located in PLELAN-LE-PETIT (22980), in the department Cotes-d'Armor.

Where to find the tax return of CONTROLE LEVAGE D ARMOR ?

The tax return of CONTROLE LEVAGE D ARMOR 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 CONTROLE LEVAGE D ARMOR operate?

CONTROLE LEVAGE D ARMOR operates in the sector Analyses, essais et inspections techniques (NAF code 71.20B). See the 'Sector positioning' section above to compare the company with its competitors.