ETABLISSEMENTS RAOUL LENOIR : revenue, balance sheet and financial ratios

ETABLISSEMENTS RAOUL LENOIR is a French company founded 34 years ago, specialized in the sector Fabrication d'autres articles métalliques. Based in COSNES-ET-ROMAIN (54400), this company of category ETI shows in 2024 a revenue of 10.9 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 RAOUL LENOIR (SIREN 383080066)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 10 928 199 € 9 561 679 € 8 777 112 € 7 762 986 € 6 823 408 € 9 462 488 € 7 431 427 € 7 462 891 €
Net income 611 211 € 1 151 749 € 238 763 € 124 005 € -428 067 € 313 294 € -121 850 € 175 343 €
EBITDA 868 848 € 695 150 € 326 621 € 116 015 € -123 309 € 349 274 € -2 070 889 € 24 135 €
Net margin 5.6% 12.0% 2.7% 1.6% -6.3% 3.3% -1.6% 2.3%

Revenue and income statement

In 2024, ETABLISSEMENTS RAOUL LENOIR achieves revenue of 10.9 M€. Revenue is growing positively over 8 years (CAGR: +4.9%). Vs 2023, growth of +14% (9.6 M€ -> 10.9 M€). After deducting consumption (5.8 M€), gross margin stands at 5.1 M€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 869 k€, representing 8.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 611 k€, i.e. 5.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

10 928 199 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 081 652 €

EBITDA (2024) ?
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

868 848 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

696 891 €

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

611 211 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.9%

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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 0%. 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 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 7.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

0.0%

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

70.223%

Cash flow / Revenue (2024) ?
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

7.085%

Repayment capacity (2024) ?
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

0.0

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

46.8%

Solvency indicators evolution
ETABLISSEMENTS RAOUL LENOIR

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 3.1
Med: 19.52
Q3: 52.68
Excellent

In 2024, the debt ratio of ETABLISSEMENTS RAOUL LENOIR (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
70.22% 2024
2022
2023
2024
Q1: 33.97%
Med: 53.79%
Q3: 68.02%
Excellent

In 2024, the financial autonomy of ETABLISSEMENTS RAOUL LENOIR (70.2%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.7 years
Q3: 1.89 years
Excellent

In 2024, the repayment capacity of ETABLISSEMENTS RAOUL LENOIR (0.00) 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 237.65. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

237.648

Interest coverage (2024) ?
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

1.576

Liquidity indicators evolution
ETABLISSEMENTS RAOUL LENOIR

Sector positioning

Liquidity ratio
237.65 2024
2022
2023
2024
Q1: 179.93
Med: 255.45
Q3: 415.11
Average +18 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENTS RAOUL LENOIR (237.65) 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
1.58x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.55x
Q3: 5.62x
Good -25 pts over 3 years

In 2024, the interest coverage of ETABLISSEMENTS RAOUL LENOIR (1.6x) 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: 101 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. The company must finance 25 days of gap between collections and payments. Inventory turnover is 80 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 189 days of revenue, i.e. 5.7 M€ to permanently finance. Over 2016-2024, WCR increased by +89%, requiring additional financing.

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

5 723 098 €

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

101 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

76 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

80 j

WCR in days of revenue (2024) ?
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

189 j

WCR and payment terms evolution
ETABLISSEMENTS RAOUL LENOIR

Positioning of ETABLISSEMENTS RAOUL LENOIR in its sector

Comparison with sector Fabrication d'autres articles métalliques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 635 701€ to 3 761 343€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
635k€ 1083k€ 3761k€
1 083 377 € Range: 635 701€ - 3 761 343€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 26 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'autres articles métalliques)

Compare ETABLISSEMENTS RAOUL LENOIR with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres articles métalliques

Frequently asked questions about ETABLISSEMENTS RAOUL LENOIR

What is the revenue of ETABLISSEMENTS RAOUL LENOIR ?

The revenue of ETABLISSEMENTS RAOUL LENOIR in 2024 is 10.9 M€.

Is ETABLISSEMENTS RAOUL LENOIR profitable?

Yes, ETABLISSEMENTS RAOUL LENOIR generated a net profit of 611 k€ in 2024.

Where is the headquarters of ETABLISSEMENTS RAOUL LENOIR ?

The headquarters of ETABLISSEMENTS RAOUL LENOIR is located in COSNES-ET-ROMAIN (54400), in the department Meurthe-et-Moselle.

Where to find the tax return of ETABLISSEMENTS RAOUL LENOIR ?

The tax return of ETABLISSEMENTS RAOUL LENOIR 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 RAOUL LENOIR operate?

ETABLISSEMENTS RAOUL LENOIR operates in the sector Fabrication d'autres articles métalliques (NAF code 25.99B). See the 'Sector positioning' section above to compare the company with its competitors.