ETABLISSEMENTS LECOMBLE ET SCHMITT : revenue, balance sheet and financial ratios

ETABLISSEMENTS LECOMBLE ET SCHMITT is a French company founded 57 years ago, specialized in the sector Fabrication d'équipements hydrauliques et pneumatiques. Based in URT (64240), this company of category PME shows in 2025 a revenue of 6.5 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 LECOMBLE ET SCHMITT (SIREN 692720287)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 6 470 600 € 6 710 991 € 8 360 333 € 8 278 553 € 7 515 398 € 6 289 890 € 7 187 831 € 6 656 072 € 6 237 939 € 6 147 992 €
Net income 503 838 € 550 384 € 886 361 € 1 047 128 € 854 647 € 447 085 € 625 605 € 463 883 € 461 264 € 372 725 €
EBITDA 670 167 € 816 099 € 1 196 529 € 1 491 804 € 1 209 958 € 659 555 € 925 390 € 690 527 € 599 045 € 535 884 €
Net margin 7.8% 8.2% 10.6% 12.6% 11.4% 7.1% 8.7% 7.0% 7.4% 6.1%

Revenue and income statement

In 2025, ETABLISSEMENTS LECOMBLE ET SCHMITT achieves revenue of 6.5 M€. Revenue is growing positively over 10 years (CAGR: +0.6%). Slight decline of -4% vs 2024. After deducting consumption (2.7 M€), gross margin stands at 3.7 M€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 670 k€, representing 10.4% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 504 k€, i.e. 7.8% of revenue. This profit can be retained or distributed to shareholders.

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

6 470 600 €

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

3 742 892 €

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

670 167 €

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

589 108 €

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

503 838 €

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

10.3%

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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 5%. 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 59%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

4.604%

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

59.108%

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

9.041%

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

0.147

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

18.4%

Solvency indicators evolution
ETABLISSEMENTS LECOMBLE ET SCHMITT

Sector positioning

Debt ratio
4.6 2025
2023
2024
2025
Q1: 3.78
Med: 21.61
Q3: 75.49
Good -32 pts over 3 years

In 2025, the debt ratio of ETABLISSEMENTS LECOMBLE E... (4.60) 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
59.11% 2025
2023
2024
2025
Q1: 31.91%
Med: 58.82%
Q3: 75.28%
Good

In 2025, the financial autonomy of ETABLISSEMENTS LECOMBLE E... (59.1%) 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.

Repayment capacity
0.15 years 2025
2023
2024
2025
Q1: 0.07 years
Med: 0.74 years
Q3: 2.11 years
Good -25 pts over 3 years

In 2025, the repayment capacity of ETABLISSEMENTS LECOMBLE E... (0.15) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 207.59. 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 3.0x. Financial charges are adequately covered by operations.

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

207.589

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

3.026

Liquidity indicators evolution
ETABLISSEMENTS LECOMBLE ET SCHMITT

Sector positioning

Liquidity ratio
207.59 2025
2023
2024
2025
Q1: 187.52
Med: 319.95
Q3: 462.71
Average -18 pts over 3 years

In 2025, the liquidity ratio of ETABLISSEMENTS LECOMBLE E... (207.59) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
3.03x 2025
2023
2024
2025
Q1: 0.91x
Med: 3.03x
Q3: 8.22x
Good

In 2025, the interest coverage of ETABLISSEMENTS LECOMBLE E... (3.0x) 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. Average customer payment term: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. Excellent situation: suppliers finance 43 days of the operating cycle (retail model). Inventory turnover is 86 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 112 days of revenue, i.e. 2.0 M€ to permanently finance.

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

2 021 610 €

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

25 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

68 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

86 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

112 j

WCR and payment terms evolution
ETABLISSEMENTS LECOMBLE ET SCHMITT

Positioning of ETABLISSEMENTS LECOMBLE ET SCHMITT in its sector

Comparison with sector Fabrication d'équipements hydrauliques et pneumatiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (37 transactions). This range of 438 634€ to 2 139 610€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
438k€ 986k€ 2139k€
986 497 € Range: 438 634€ - 2 139 610€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 37 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 d'équipements hydrauliques et pneumatiques)

Compare ETABLISSEMENTS LECOMBLE ET SCHMITT with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'équipements hydrauliques et pneumatiques

Frequently asked questions about ETABLISSEMENTS LECOMBLE ET SCHMITT

What is the revenue of ETABLISSEMENTS LECOMBLE ET SCHMITT ?

The revenue of ETABLISSEMENTS LECOMBLE ET SCHMITT in 2025 is 6.5 M€.

Is ETABLISSEMENTS LECOMBLE ET SCHMITT profitable?

Yes, ETABLISSEMENTS LECOMBLE ET SCHMITT generated a net profit of 504 k€ in 2025.

Where is the headquarters of ETABLISSEMENTS LECOMBLE ET SCHMITT ?

The headquarters of ETABLISSEMENTS LECOMBLE ET SCHMITT is located in URT (64240), in the department Pyrenees-Atlantiques.

Where to find the tax return of ETABLISSEMENTS LECOMBLE ET SCHMITT ?

The tax return of ETABLISSEMENTS LECOMBLE ET SCHMITT 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 LECOMBLE ET SCHMITT operate?

ETABLISSEMENTS LECOMBLE ET SCHMITT operates in the sector Fabrication d'équipements hydrauliques et pneumatiques (NAF code 28.12Z). See the 'Sector positioning' section above to compare the company with its competitors.