DIDIER LEPAGNOT INDUSTRIE : revenue, balance sheet and financial ratios

DIDIER LEPAGNOT INDUSTRIE is a French company founded 20 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in LOSNE (21170), this company of category PME shows in 2023 a revenue of 2.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - DIDIER LEPAGNOT INDUSTRIE (SIREN 482392826)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 2 327 704 € 1 992 039 € 1 312 550 € 1 686 733 € 1 716 678 € 1 129 724 € 1 628 787 €
Net income 74 160 € 15 226 € 22 802 € 74 477 € -10 626 € 112 302 € 551 € 21 553 € 8 742 €
EBITDA N/C N/C 74 156 € 138 700 € -5 326 € 194 090 € 99 512 € 38 781 € 45 864 €
Net margin N/C N/C 1.0% 3.7% -0.8% 6.7% 0.0% 1.9% 0.5%

Revenue and income statement

In 2025, DIDIER LEPAGNOT INDUSTRIE generates positive net income of 74 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 9 k€ -> 74 k€.

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

74 160 €

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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 53%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 44%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

53.349%

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

44.482%

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

20.7%

Solvency indicators evolution
DIDIER LEPAGNOT INDUSTRIE

Sector positioning

Debt ratio
53.35 2025
2023
2024
2025
Q1: 5.59
Med: 18.98
Q3: 51.46
Average

In 2025, the debt ratio of DIDIER LEPAGNOT INDUSTRIE (53.35) 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
44.48% 2025
2023
2024
2025
Q1: 36.28%
Med: 51.12%
Q3: 64.73%
Average

In 2025, the financial autonomy of DIDIER LEPAGNOT INDUSTRIE (44.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
5.53 years 2023
2023
Q1: 0.04 years
Med: 0.84 years
Q3: 2.26 years
Watch

In 2023, the repayment capacity of DIDIER LEPAGNOT INDUSTRIE (5.53) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 267.95. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

267.947

Liquidity indicators evolution
DIDIER LEPAGNOT INDUSTRIE

Sector positioning

Liquidity ratio
267.95 2025
2023
2024
2025
Q1: 184.18
Med: 239.13
Q3: 335.46
Good

In 2025, the liquidity ratio of DIDIER LEPAGNOT INDUSTRIE (267.95) 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
1.99x 2023
2023
Q1: 0.06x
Med: 1.31x
Q3: 4.95x
Good

In 2023, the interest coverage of DIDIER LEPAGNOT INDUSTRIE (2.0x) 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.

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

0 €

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

0 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

0 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 and payment terms evolution
DIDIER LEPAGNOT INDUSTRIE

Positioning of DIDIER LEPAGNOT INDUSTRIE in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of DIDIER LEPAGNOT INDUSTRIE is estimated at 142 032 € (range 103 258€ - 519 691€). 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 2025
56 tx
103k€ 142k€ 519k€
142 032 € Range: 103 258€ - 519 691€
NAF 5 all-time

Valuation method used

Net Income Multiple
74 160 € × 1.9x = 142 032 €
Range: 103 258€ - 519 692€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 56 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 (Fabrication de structures métalliques et de parties de structures)

Compare DIDIER LEPAGNOT INDUSTRIE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Frequently asked questions about DIDIER LEPAGNOT INDUSTRIE

What is the revenue of DIDIER LEPAGNOT INDUSTRIE ?

The revenue of DIDIER LEPAGNOT INDUSTRIE in 2023 is 2.3 M€.

Is DIDIER LEPAGNOT INDUSTRIE profitable?

Yes, DIDIER LEPAGNOT INDUSTRIE generated a net profit of 74 k€ in 2025.

Where is the headquarters of DIDIER LEPAGNOT INDUSTRIE ?

The headquarters of DIDIER LEPAGNOT INDUSTRIE is located in LOSNE (21170), in the department Cote-d'Or.

Where to find the tax return of DIDIER LEPAGNOT INDUSTRIE ?

The tax return of DIDIER LEPAGNOT INDUSTRIE 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 DIDIER LEPAGNOT INDUSTRIE operate?

DIDIER LEPAGNOT INDUSTRIE operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.