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ETABLISSEMENTS LEHMANN ET COMPAGNIE : revenue, balance sheet and financial ratios

ETABLISSEMENTS LEHMANN ET COMPAGNIE is a French company founded 57 years ago, specialized in the sector Fabrication d'articles textiles, sauf habillement. Based in ILLKIRCH-GRAFFENSTADEN (67400), this company of category PME shows in 2020 a net income positive of 180 k€. 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 LEHMANN ET COMPAGNIE (SIREN 698501046)
Indicator 2020 2019 2017 2016
Revenue N/C N/C N/C N/C
Net income 180 224 € 165 510 € 95 125 € 109 784 €
EBITDA N/C N/C N/C N/C
Net margin N/C N/C N/C N/C

Revenue and income statement

In 2020, ETABLISSEMENTS LEHMANN ET COMPAGNIE generates positive net income of 180 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2020: 110 k€ -> 180 k€.

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

180 224 €

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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 79%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

17.102%

Financial autonomy (2020) ?
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

78.627%

Asset age ratio (2020) ?
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

13.2%

Solvency indicators evolution
ETABLISSEMENTS LEHMANN ET COMPAGNIE

Sector positioning

Debt ratio
17.1 2020
2017
2019
2020
Q1: 5.69
Med: 33.34
Q3: 104.34
Good +10 pts over 3 years

In 2020, the debt ratio of ETABLISSEMENTS LEHMANN ET... (17.10) 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
78.63% 2020
2017
2019
2020
Q1: 21.37%
Med: 43.09%
Q3: 62.81%
Excellent

In 2020, the financial autonomy of ETABLISSEMENTS LEHMANN ET... (78.6%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1132.23. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

1132.234

Liquidity indicators evolution
ETABLISSEMENTS LEHMANN ET COMPAGNIE

Sector positioning

Liquidity ratio
1132.23 2020
2017
2019
2020
Q1: 177.45
Med: 260.23
Q3: 369.95
Excellent

In 2020, the liquidity ratio of ETABLISSEMENTS LEHMANN ET... (1132.23) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

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: 158 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 298 days. Excellent situation: suppliers finance 140 days of the operating cycle (retail model).

Operating WCR (2020) ?
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 (2020) ?
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

158 j

Supplier credit (2020) ?
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

298 j

Inventory turnover (2020) ?
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 LEHMANN ET COMPAGNIE

Positioning of ETABLISSEMENTS LEHMANN ET COMPAGNIE in its sector

Comparison with sector Fabrication d'articles textiles, sauf habillement

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 164 643€ to 1 568 368€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2020
Indicative
164k€ 657k€ 1568k€
657 566 € Range: 164 643€ - 1 568 368€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 31 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'articles textiles, sauf habillement)

Compare ETABLISSEMENTS LEHMANN ET COMPAGNIE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'articles textiles, sauf habillement

Frequently asked questions about ETABLISSEMENTS LEHMANN ET COMPAGNIE

What is the revenue of ETABLISSEMENTS LEHMANN ET COMPAGNIE ?

The revenue of ETABLISSEMENTS LEHMANN ET COMPAGNIE is not publicly disclosed (confidential accounts filed with INPI).

Is ETABLISSEMENTS LEHMANN ET COMPAGNIE profitable?

Yes, ETABLISSEMENTS LEHMANN ET COMPAGNIE generated a net profit of 180 k€ in 2020.

Where is the headquarters of ETABLISSEMENTS LEHMANN ET COMPAGNIE ?

The headquarters of ETABLISSEMENTS LEHMANN ET COMPAGNIE is located in ILLKIRCH-GRAFFENSTADEN (67400), in the department Bas-Rhin.

Where to find the tax return of ETABLISSEMENTS LEHMANN ET COMPAGNIE ?

The tax return of ETABLISSEMENTS LEHMANN ET COMPAGNIE 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 LEHMANN ET COMPAGNIE operate?

ETABLISSEMENTS LEHMANN ET COMPAGNIE operates in the sector Fabrication d'articles textiles, sauf habillement (NAF code 13.92Z). See the 'Sector positioning' section above to compare the company with its competitors.