ETABLISSEMENTS G LEMOINE ET CIE : revenue, balance sheet and financial ratios

ETABLISSEMENTS G LEMOINE ET CIE is a French company founded 67 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in FLERS (61100), this company of category PME shows in 2024 a revenue of 2.6 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 G LEMOINE ET CIE (SIREN 375950011)
Indicator 2025 2024 2022 2021 2020 2019 2018 2017
Revenue N/C 2 586 586 € 2 497 457 € 2 084 268 € 2 708 857 € 2 751 323 € 2 943 958 € 3 047 882 €
Net income 10 571 € 78 090 € 153 075 € -28 434 € 65 975 € 70 541 € 109 025 € 78 217 €
EBITDA N/C 94 629 € 142 335 € 21 429 € 126 594 € 126 152 € 178 976 € 131 581 €
Net margin N/C 3.0% 6.1% -1.4% 2.4% 2.6% 3.7% 2.6%

Revenue and income statement

In 2025, ETABLISSEMENTS G LEMOINE ET CIE generates positive net income of 11 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 78 k€ -> 11 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

10 571 €

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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 17%. 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 65%. 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

17.47%

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

65.208%

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

10.2%

Solvency indicators evolution
ETABLISSEMENTS G LEMOINE ET CIE

Sector positioning

Debt ratio
17.47 2025
2022
2024
2025
Q1: 2.38
Med: 23.1
Q3: 81.62
Good +15 pts over 3 years

In 2025, the debt ratio of ETABLISSEMENTS G LEMOINE ... (17.47) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
65.21% 2025
2022
2024
2025
Q1: 13.16%
Med: 41.83%
Q3: 65.16%
Excellent

In 2025, the financial autonomy of ETABLISSEMENTS G LEMOINE ... (65.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-4.04 years 2024
2022
2024
Q1: -0.01 years
Med: 0.04 years
Q3: 2.35 years
Excellent -25 pts over 2 years

In 2024, the repayment capacity of ETABLISSEMENTS G LEMOINE ... (-4.04) 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 361.47. 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

361.474

Liquidity indicators evolution
ETABLISSEMENTS G LEMOINE ET CIE

Sector positioning

Liquidity ratio
361.47 2025
2022
2024
2025
Q1: 124.91
Med: 218.23
Q3: 398.1
Good -5 pts over 3 years

In 2025, the liquidity ratio of ETABLISSEMENTS G LEMOINE ... (361.47) 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
11.81x 2024
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.38x
Excellent +22 pts over 2 years

In 2024, the interest coverage of ETABLISSEMENTS G LEMOINE ... (11.8x) 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.

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
ETABLISSEMENTS G LEMOINE ET CIE

Positioning of ETABLISSEMENTS G LEMOINE ET CIE in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 51 transactions of similar company sales in 2025, the value of ETABLISSEMENTS G LEMOINE ET CIE is estimated at 22 427 € (range 13 590€ - 100 876€). 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
51 tx
13k€ 22k€ 100k€
22 427 € Range: 13 590€ - 100 876€
NAF 5 année 2025

Valuation method used

Net Income Multiple
10 571 € × 2.1x = 22 428 €
Range: 13 590€ - 100 877€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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 de détail d'habillement en magasin spécialisé)

Compare ETABLISSEMENTS G LEMOINE ET CIE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about ETABLISSEMENTS G LEMOINE ET CIE

What is the revenue of ETABLISSEMENTS G LEMOINE ET CIE ?

The revenue of ETABLISSEMENTS G LEMOINE ET CIE in 2024 is 2.6 M€.

Is ETABLISSEMENTS G LEMOINE ET CIE profitable?

Yes, ETABLISSEMENTS G LEMOINE ET CIE generated a net profit of 11 k€ in 2025.

Where is the headquarters of ETABLISSEMENTS G LEMOINE ET CIE ?

The headquarters of ETABLISSEMENTS G LEMOINE ET CIE is located in FLERS (61100), in the department Orne.

Where to find the tax return of ETABLISSEMENTS G LEMOINE ET CIE ?

The tax return of ETABLISSEMENTS G LEMOINE ET CIE 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 G LEMOINE ET CIE operate?

ETABLISSEMENTS G LEMOINE ET CIE operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.