ETABLISSEMENTS LEBON : revenue, balance sheet and financial ratios

ETABLISSEMENTS LEBON is a French company founded 37 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in HABLOVILLE (61210), this company of category PME shows in 2021 a revenue of 4.5 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 LEBON (SIREN 349755470)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 4 524 493 € 5 450 453 € 5 329 048 € 4 164 045 € 2 481 418 € 2 222 450 €
Net income 228 866 € 262 595 € 205 672 € 167 653 € 267 781 € 168 209 € 136 132 € 78 479 € 63 265 €
EBITDA N/C N/C N/C 229 440 € 368 289 € 227 732 € 201 361 € 122 796 € 95 384 €
Net margin N/C N/C N/C 3.7% 4.9% 3.2% 3.3% 3.2% 2.8%

Revenue and income statement

In 2024, ETABLISSEMENTS LEBON generates positive net income of 229 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 63 k€ -> 229 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

228 866 €

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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

30.598%

Financial autonomy (2024) ?
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

50.73%

Asset age ratio (2024) ?
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

9.7%

Solvency indicators evolution
ETABLISSEMENTS LEBON

Sector positioning

Debt ratio
30.6 2024
2022
2023
2024
Q1: 6.16
Med: 21.72
Q3: 62.74
Average -7 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENTS LEBON (30.60) 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
50.73% 2024
2022
2023
2024
Q1: 28.41%
Med: 45.6%
Q3: 59.58%
Good

In 2024, the financial autonomy of ETABLISSEMENTS LEBON (50.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 266.67. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

266.673

Liquidity indicators evolution
ETABLISSEMENTS LEBON

Sector positioning

Liquidity ratio
266.67 2024
2022
2023
2024
Q1: 148.68
Med: 206.0
Q3: 307.91
Good -9 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENTS LEBON (266.67) 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.

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 (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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 LEBON

Positioning of ETABLISSEMENTS LEBON in its sector

Comparison with sector Commerces de détail de charbons et combustibles

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of ETABLISSEMENTS LEBON is estimated at 557 641 € (range 262 703€ - 1 729 788€). 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.

Estimated enterprise value 2024
117 transactions
262k€ 557k€ 1729k€
557 641 € Range: 262 703€ - 1 729 788€
NAF 5 année 2024

Valuation method used

Net Income Multiple
228 866 € × 2.4x = 557 641 €
Range: 262 703€ - 1 729 788€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Commerces de détail de charbons et combustibles)

Compare ETABLISSEMENTS LEBON with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail de charbons et combustibles

Frequently asked questions about ETABLISSEMENTS LEBON

What is the revenue of ETABLISSEMENTS LEBON ?

The revenue of ETABLISSEMENTS LEBON in 2021 is 4.5 M€.

Is ETABLISSEMENTS LEBON profitable?

Yes, ETABLISSEMENTS LEBON generated a net profit of 229 k€ in 2024.

Where is the headquarters of ETABLISSEMENTS LEBON ?

The headquarters of ETABLISSEMENTS LEBON is located in HABLOVILLE (61210), in the department Orne.

Where to find the tax return of ETABLISSEMENTS LEBON ?

The tax return of ETABLISSEMENTS LEBON 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 LEBON operate?

ETABLISSEMENTS LEBON operates in the sector Commerces de détail de charbons et combustibles (NAF code 47.78B). See the 'Sector positioning' section above to compare the company with its competitors.