SIREN : 319357240
ENTREPRISE LECOMTE is a French company founded 45 years ago, specialized in the sector Travaux d'isolation. Based in SAINT-FLORENT-SUR-CHER (18400), this company of category PME shows in 2024 a revenue of 3.9 M€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 3 858 168 € | 3 960 901 € | 3 342 333 € | 3 356 913 € | N/C | N/C | N/C | 3 325 612 € |
| Net income | 218 890 € | 180 028 € | 264 115 € | 187 485 € | 22 510 € | 77 481 € | 169 769 € | 156 033 € |
| EBITDA | 310 361 € | 237 535 € | 373 088 € | 274 253 € | N/C | N/C | N/C | 210 968 € |
| Net margin | 5.7% | 4.5% | 7.9% | 5.6% | N/C | N/C | N/C | 4.7% |
In 2024, ENTREPRISE LECOMTE achieves revenue of 3.9 M€. Revenue is growing positively over 8 years (CAGR: +1.9%). Slight decline of -3% vs 2023. After deducting consumption (1.7 M€), gross margin stands at 2.2 M€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 310 k€, representing 8.0% of revenue. Positive scissor effect: EBITDA margin improves by +2.0 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 219 k€, i.e. 5.7% of revenue. This profit can be retained or distributed to shareholders.
3 858 168 €
2 177 947 €
310 361 €
274 055 €
218 890 €
8.0%
The debt ratio (= Financial debt / Equity x 100) stands at 14%. 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 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
14.229%
27.125%
6.614%
0.409
19.2%
In 2024, the debt ratio of ENTREPRISE LECOMTE (14.23) 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 ENTREPRISE LECOMTE (27.1%) 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 ENTREPRISE LECOMTE (0.41) 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 129.00. 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.
129.001
0.517
In 2024, the liquidity ratio of ENTREPRISE LECOMTE (129.00) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of ENTREPRISE LECOMTE (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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Inventory turnover is 79 days (= Average inventory / Cost of goods x 360). WCR is negative (-13 days): operations structurally generate cash. Notable WCR improvement over the period (-163%), freeing up cash.
-139 627 €
22 j
54 j
79 j
-13 j
Based on 58 transactions of similar company sales
(all years),
the value of ENTREPRISE LECOMTE is estimated at
587 868 €
(range 387 724€ - 1 257 473€).
With an EBITDA of 310 361€, the sector multiple of 1.2x is applied.
The price/revenue ratio is 0.20x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 58 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 ENTREPRISE LECOMTE with other companies in the same sector:
The revenue of ENTREPRISE LECOMTE in 2024 is 3.9 M€.
Yes, ENTREPRISE LECOMTE generated a net profit of 219 k€ in 2024.
The headquarters of ENTREPRISE LECOMTE is located in SAINT-FLORENT-SUR-CHER (18400), in the department Cher.
The tax return of ENTREPRISE LECOMTE 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).
ENTREPRISE LECOMTE operates in the sector Travaux d'isolation (NAF code 43.29A). See the 'Sector positioning' section above to compare the company with its competitors.