ETS BOURGEOIS LECLERCQ : revenue, balance sheet and financial ratios

ETS BOURGEOIS LECLERCQ is a French company founded 38 years ago, specialized in the sector Fabrication d'autres textiles n.c.a.. Based in VILLERS-OUTREAUX (59142), this company of category PME shows in 2025 a revenue of 1.4 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 - ETS BOURGEOIS LECLERCQ (SIREN 344978911)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 416 024 € 1 371 382 € 1 260 891 € 1 162 074 € 979 796 € 1 071 112 € N/C N/C N/C N/C
Net income 69 564 € 57 490 € 73 517 € 113 499 € 61 556 € -54 759 € 23 353 € 15 442 € 101 118 € 17 044 €
EBITDA 105 902 € 98 983 € 129 698 € 121 774 € 96 540 € -70 712 € N/C N/C N/C N/C
Net margin 4.9% 4.2% 5.8% 9.8% 6.3% -5.1% N/C N/C N/C N/C

Revenue and income statement

In 2025, ETS BOURGEOIS LECLERCQ achieves revenue of 1.4 M€. Over the period 2020-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.7%. Vs 2024: +3%. After deducting consumption (161 k€), gross margin stands at 1.3 M€, i.e. a rate of 89%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 106 k€, representing 7.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 70 k€, i.e. 4.9% 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

1 416 024 €

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

1 255 444 €

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

105 902 €

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

72 303 €

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

69 564 €

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

7.5%

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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 13%. 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 63%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.2% 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

12.835%

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

62.663%

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

6.174%

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

0.717

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

22.1%

Solvency indicators evolution
ETS BOURGEOIS LECLERCQ

Sector positioning

Debt ratio
12.84 2025
2023
2024
2025
Q1: 0.0
Med: 2.92
Q3: 24.69
Average

In 2025, the debt ratio of ETS BOURGEOIS LECLERCQ (12.84) 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
62.66% 2025
2023
2024
2025
Q1: 23.17%
Med: 64.74%
Q3: 77.11%
Average -9 pts over 3 years

In 2025, the financial autonomy of ETS BOURGEOIS LECLERCQ (62.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.72 years 2025
2023
2024
2025
Q1: -0.73 years
Med: 0.0 years
Q3: 1.06 years
Average -8 pts over 3 years

In 2025, the repayment capacity of ETS BOURGEOIS LECLERCQ (0.72) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 255.04. 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 2.0x. 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

255.045

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

2.022

Liquidity indicators evolution
ETS BOURGEOIS LECLERCQ

Sector positioning

Liquidity ratio
255.04 2025
2023
2024
2025
Q1: 221.51
Med: 344.02
Q3: 539.86
Average -19 pts over 3 years

In 2025, the liquidity ratio of ETS BOURGEOIS LECLERCQ (255.04) 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
2.02x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.7x
Q3: 2.95x
Good -10 pts over 3 years

In 2025, the interest coverage of ETS BOURGEOIS LECLERCQ (2.0x) 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: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 70 days of revenue, i.e. 276 k€ 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

276 309 €

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

56 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

58 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

22 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

70 j

WCR and payment terms evolution
ETS BOURGEOIS LECLERCQ

Positioning of ETS BOURGEOIS LECLERCQ in its sector

Comparison with sector Fabrication d'autres textiles n.c.a.

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 105 108€ to 379 385€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
105k€ 179k€ 379k€
179 291 € Range: 105 108€ - 379 385€
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'autres textiles n.c.a.)

Compare ETS BOURGEOIS LECLERCQ with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres textiles n.c.a.

Frequently asked questions about ETS BOURGEOIS LECLERCQ

What is the revenue of ETS BOURGEOIS LECLERCQ ?

The revenue of ETS BOURGEOIS LECLERCQ in 2025 is 1.4 M€.

Is ETS BOURGEOIS LECLERCQ profitable?

Yes, ETS BOURGEOIS LECLERCQ generated a net profit of 70 k€ in 2025.

Where is the headquarters of ETS BOURGEOIS LECLERCQ ?

The headquarters of ETS BOURGEOIS LECLERCQ is located in VILLERS-OUTREAUX (59142), in the department Nord.

Where to find the tax return of ETS BOURGEOIS LECLERCQ ?

The tax return of ETS BOURGEOIS LECLERCQ 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 ETS BOURGEOIS LECLERCQ operate?

ETS BOURGEOIS LECLERCQ operates in the sector Fabrication d'autres textiles n.c.a. (NAF code 13.99Z). See the 'Sector positioning' section above to compare the company with its competitors.