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ETS LECOQ - INVICTA SHOP CHAMPAGNE : revenue, balance sheet and financial ratios

ETS LECOQ - INVICTA SHOP CHAMPAGNE is a French company founded 6 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in COURTISOLS (51460), this company of category PME shows in 2022 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ETS LECOQ - INVICTA SHOP CHAMPAGNE (SIREN 851221010)
Indicator 2023 2022
Revenue N/C 1 057 195 €
Net income 69 390 € 43 394 €
EBITDA N/C 59 898 €
Net margin N/C 4.1%

Revenue and income statement

In 2023, ETS LECOQ - INVICTA SHOP CHAMPAGNE generates positive net income of 69 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2023: 43 k€ -> 69 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

69 390 €

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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 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 74%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.013%

Financial autonomy (2023) ?
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

73.502%

Asset age ratio (2023) ?
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

25.7%

Solvency indicators evolution
ETS LECOQ - INVICTA SHOP CHAMPAGNE

Sector positioning

Debt ratio
0.01 2023
2022
2023
Q1: 1.27
Med: 26.9
Q3: 89.15
Excellent

In 2023, the debt ratio of ETS LECOQ - INVICTA SHOP ... (0.01) 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
73.5% 2023
2022
2023
Q1: 11.05%
Med: 33.42%
Q3: 56.7%
Excellent

In 2023, the financial autonomy of ETS LECOQ - INVICTA SHOP ... (73.5%) 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
-0.7 years 2022
2022
Q1: 0.0 years
Med: 0.64 years
Q3: 3.6 years
Excellent

In 2022, the repayment capacity of ETS LECOQ - INVICTA SHOP ... (-0.70) 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 193.54. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

193.536

Liquidity indicators evolution
ETS LECOQ - INVICTA SHOP CHAMPAGNE

Sector positioning

Liquidity ratio
193.54 2023
2022
2023
Q1: 145.73
Med: 221.32
Q3: 355.94
Average +11 pts over 2 years

In 2023, the liquidity ratio of ETS LECOQ - INVICTA SHOP ... (193.54) 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
0.52x 2022
2022
Q1: 0.0x
Med: 0.47x
Q3: 3.47x
Good

In 2022, the interest coverage of ETS LECOQ - INVICTA SHOP ... (0.5x) 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.

Operating WCR (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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
ETS LECOQ - INVICTA SHOP CHAMPAGNE

Positioning of ETS LECOQ - INVICTA SHOP CHAMPAGNE in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 55 transactions of similar company sales in 2023, the value of ETS LECOQ - INVICTA SHOP CHAMPAGNE is estimated at 203 024 € (range 78 913€ - 518 495€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
55 tx
78k€ 203k€ 518k€
203 024 € Range: 78 913€ - 518 495€
NAF 5 année 2023

Valuation method used

Net Income Multiple
69 390 € × 2.9x = 203 025 €
Range: 78 913€ - 518 496€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 55 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 (Commerce de détail d'autres équipements du foyer)

Compare ETS LECOQ - INVICTA SHOP CHAMPAGNE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about ETS LECOQ - INVICTA SHOP CHAMPAGNE

What is the revenue of ETS LECOQ - INVICTA SHOP CHAMPAGNE ?

The revenue of ETS LECOQ - INVICTA SHOP CHAMPAGNE in 2022 is 1.1 M€.

Is ETS LECOQ - INVICTA SHOP CHAMPAGNE profitable?

Yes, ETS LECOQ - INVICTA SHOP CHAMPAGNE generated a net profit of 69 k€ in 2023.

Where is the headquarters of ETS LECOQ - INVICTA SHOP CHAMPAGNE ?

The headquarters of ETS LECOQ - INVICTA SHOP CHAMPAGNE is located in COURTISOLS (51460), in the department Marne.

Where to find the tax return of ETS LECOQ - INVICTA SHOP CHAMPAGNE ?

The tax return of ETS LECOQ - INVICTA SHOP CHAMPAGNE 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 LECOQ - INVICTA SHOP CHAMPAGNE operate?

ETS LECOQ - INVICTA SHOP CHAMPAGNE operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.