SIREN : 534468327
DAVID LECESNE is a French company founded 14 years ago, specialized in the sector Activités des sociétés holding. Based in PORT-JEROME-SUR-SEINE (76170), this company of category PME shows in 2024 a revenue of 377 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
| Indicator | 2024 | 2023 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 377 221 € | 347 676 € | N/C | 305 720 € | 113 423 € | 351 930 € | 240 000 € | 240 000 € |
| Net income | 141 270 € | 29 725 € | -93 323 € | -233 086 € | -132 559 € | 250 304 € | 216 780 € | 133 724 € |
| EBITDA | 24 559 € | 38 090 € | N/C | 26 019 € | -191 150 € | 47 095 € | 25 245 € | 8 478 € |
| Net margin | 37.5% | 8.5% | N/C | -76.2% | -116.9% | 71.1% | 90.3% | 55.7% |
In 2024, DAVID LECESNE achieves revenue of 377 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.8%. Vs 2023: +8%. After deducting consumption (0 €), gross margin stands at 377 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 25 k€, representing 6.5% of revenue. Warning negative scissor effect: despite revenue change (+8%), EBITDA varies by -36%, reducing margin by 4.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 141 k€, i.e. 37.5% of revenue. This profit can be retained or distributed to shareholders.
377 221 €
377 221 €
24 559 €
30 876 €
141 270 €
6.5%
The debt ratio (= Financial debt / Equity x 100) stands at 21%. 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 57%. 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 4.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 15.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
21.046%
57.489%
15.587%
4.12
5.5%
In 2024, the debt ratio of DAVID LECESNE (21.05) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of DAVID LECESNE (57.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of DAVID LECESNE (4.12) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 81.71. 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 48.5x. Operating income very largely covers interest expenses: high safety margin.
81.709
48.504
In 2024, the liquidity ratio of DAVID LECESNE (81.71) 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.
In 2024, the interest coverage of DAVID LECESNE (48.5x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 67 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. The company must finance 25 days of gap between collections and payments. WCR is negative (-115 days): operations structurally generate cash. Notable WCR improvement over the period (-177%), freeing up cash.
-120 073 €
67 j
42 j
0 j
-115 j
Based on 54 transactions of similar company sales
in 2024,
the value of DAVID LECESNE is estimated at
167 260 €
(range 77 812€ - 392 555€).
With an EBITDA of 24 559€, 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.
Ajustez les pondérations selon votre analyse
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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare DAVID LECESNE with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of DAVID LECESNE in 2024 is 377 k€.
Yes, DAVID LECESNE generated a net profit of 141 k€ in 2024.
The headquarters of DAVID LECESNE is located in PORT-JEROME-SUR-SEINE (76170), in the department Seine-Maritime.
The tax return of DAVID LECESNE 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).
DAVID LECESNE 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.