ETABLISSEMENTS CHARLES LESTRINGUEZ : revenue, balance sheet and financial ratios

ETABLISSEMENTS CHARLES LESTRINGUEZ is a French company founded 53 years ago, specialized in the sector Commerce d'autres véhicules automobiles. Based in BEAUVOIS-EN-CAMBRESIS (59157), this company of category PME shows in 2025 a revenue of 27.0 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

Financial history - ETABLISSEMENTS CHARLES LESTRINGUEZ (SIREN 687320465)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 26 959 060 € 25 082 663 € 23 155 784 € 23 750 432 € 23 659 789 € 24 692 474 € 22 858 453 € 24 030 373 € 22 979 706 € 21 794 997 €
Net income -519 007 € -211 539 € 522 757 € 335 001 € 502 837 € 330 941 € -292 286 € 239 508 € -2 429 € -389 459 €
EBITDA -325 728 € -19 496 € 751 340 € 513 985 € 635 976 € 388 452 € -270 473 € 322 335 € 99 687 € -375 922 €
Net margin -1.9% -0.8% 2.3% 1.4% 2.1% 1.3% -1.3% 1.0% -0.0% -1.8%

Revenue and income statement

In 2025, ETABLISSEMENTS CHARLES LESTRINGUEZ achieves revenue of 27.0 M€. Revenue is growing positively over 10 years (CAGR: +2.4%). Vs 2024: +7%. After deducting consumption (23.0 M€), gross margin stands at 3.9 M€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -326 k€, representing -1.2% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -519 k€ (-1.9% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

26 959 060 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 941 229 €

EBITDA (2025) ?
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

-325 728 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-383 045 €

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

-519 007 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.2%

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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 194%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory.

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

194.213%

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

24.017%

Cash flow / Revenue (2025) ?
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

-1.497%

Repayment capacity (2025) ?
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

-11.878

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

37.3%

Solvency indicators evolution
ETABLISSEMENTS CHARLES LESTRINGUEZ

Sector positioning

Debt ratio
194.21 2025
2023
2024
2025
Q1: 14.98
Med: 47.63
Q3: 112.96
Watch +6 pts over 3 years

In 2025, the debt ratio of ETABLISSEMENTS CHARLES LE... (194.21) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
24.02% 2025
2023
2024
2025
Q1: 25.16%
Med: 37.52%
Q3: 53.66%
Watch -6 pts over 3 years

In 2025, the financial autonomy of ETABLISSEMENTS CHARLES LE... (24.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-11.88 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 1.66 years
Q3: 4.84 years
Excellent -50 pts over 3 years

In 2025, the repayment capacity of ETABLISSEMENTS CHARLES LE... (-11.88) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 325.14. 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

325.143

Interest coverage (2025) ?
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

-56.388

Liquidity indicators evolution
ETABLISSEMENTS CHARLES LESTRINGUEZ

Sector positioning

Liquidity ratio
325.14 2025
2023
2024
2025
Q1: 168.03
Med: 225.86
Q3: 351.7
Good +45 pts over 3 years

In 2025, the liquidity ratio of ETABLISSEMENTS CHARLES LE... (325.14) 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
-56.39x 2025
2023
2024
2025
Q1: 1.5x
Med: 14.27x
Q3: 28.43x
Watch -38 pts over 3 years

In 2025, the interest coverage of ETABLISSEMENTS CHARLES LE... (-56.4x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Inventory turnover is 118 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 115 days of revenue, i.e. 8.6 M€ to permanently finance. Over 2016-2025, WCR increased by +219%, requiring additional financing.

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

8 646 849 €

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

6 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

37 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

118 j

WCR in days of revenue (2025) ?
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

115 j

WCR and payment terms evolution
ETABLISSEMENTS CHARLES LESTRINGUEZ

Positioning of ETABLISSEMENTS CHARLES LESTRINGUEZ in its sector

Comparison with sector Commerce d'autres véhicules automobiles

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of ETABLISSEMENTS CHARLES LESTRINGUEZ is estimated at 3 370 992 € (range 2 372 788€ - 11 738 221€). The price/revenue ratio is 0.13x (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 2025
56 tx
2372k€ 3370k€ 11738k€
3 370 992 € Range: 2 372 788€ - 11 738 221€
NAF 5 all-time

Valuation method used

Revenue Multiple
26 959 060 € × 0.13x = 3 370 992 €
Range: 2 372 788€ - 11 738 222€

Only this financial indicator is available for this company.

Valuation evolution

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 (Commerce d'autres véhicules automobiles)

Compare ETABLISSEMENTS CHARLES LESTRINGUEZ with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce d'autres véhicules automobiles

Frequently asked questions about ETABLISSEMENTS CHARLES LESTRINGUEZ

What is the revenue of ETABLISSEMENTS CHARLES LESTRINGUEZ ?

The revenue of ETABLISSEMENTS CHARLES LESTRINGUEZ in 2025 is 27.0 M€.

Is ETABLISSEMENTS CHARLES LESTRINGUEZ profitable?

ETABLISSEMENTS CHARLES LESTRINGUEZ recorded a net loss in 2025.

Where is the headquarters of ETABLISSEMENTS CHARLES LESTRINGUEZ ?

The headquarters of ETABLISSEMENTS CHARLES LESTRINGUEZ is located in BEAUVOIS-EN-CAMBRESIS (59157), in the department Nord.

Where to find the tax return of ETABLISSEMENTS CHARLES LESTRINGUEZ ?

The tax return of ETABLISSEMENTS CHARLES LESTRINGUEZ 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 ETABLISSEMENTS CHARLES LESTRINGUEZ operate?

ETABLISSEMENTS CHARLES LESTRINGUEZ operates in the sector Commerce d'autres véhicules automobiles (NAF code 45.19Z). See the 'Sector positioning' section above to compare the company with its competitors.