GINGER LECES : revenue, balance sheet and financial ratios

GINGER LECES is a French company founded 32 years ago, specialized in the sector Activités spécialisées, scientifiques et techniques diverses. Based in SAINT-JULIEN-LES-METZ (57070), this company of category ETI shows in 2024 a revenue of 8.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - GINGER LECES (SIREN 392294252)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 8 850 876 € 7 110 034 € 5 956 704 € 5 206 653 € 3 980 514 € 4 176 986 € 3 987 883 € 3 962 835 € N/C
Net income 607 821 € 469 874 € 270 670 € 91 961 € -386 725 € -225 536 € 6 254 € 159 369 € 966 €
EBITDA 1 017 294 € 599 437 € 453 917 € 230 825 € -212 079 € -202 266 € -39 439 € 72 616 € N/C
Net margin 6.9% 6.6% 4.5% 1.8% -9.7% -5.4% 0.2% 4.0% N/C

Revenue and income statement

In 2024, GINGER LECES achieves revenue of 8.9 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.2%. Vs 2023, growth of +24% (7.1 M€ -> 8.9 M€). After deducting consumption (0 €), gross margin stands at 8.9 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.0 M€, representing 11.5% of revenue. Positive scissor effect: EBITDA margin improves by +3.1 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 608 k€, i.e. 6.9% 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

8 850 876 €

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

8 850 876 €

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

1 017 294 €

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

773 336 €

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

607 821 €

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

11.5%

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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 1%. 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 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.8% 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

0.676%

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

21.483%

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

8.796%

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

0.011

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

51.5%

Solvency indicators evolution
GINGER LECES

Sector positioning

Debt ratio
0.68 2024
2022
2023
2024
Q1: 0.0
Med: 4.67
Q3: 40.89
Good -30 pts over 3 years

In 2024, the debt ratio of GINGER LECES (0.68) 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
21.48% 2024
2022
2023
2024
Q1: 4.58%
Med: 32.74%
Q3: 63.16%
Average +14 pts over 3 years

In 2024, the financial autonomy of GINGER LECES (21.5%) 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
0.01 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.43 years
Average

In 2024, the repayment capacity of GINGER LECES (0.01) 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 134.47. 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 1.5x. 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

134.467

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

1.522

Liquidity indicators evolution
GINGER LECES

Sector positioning

Liquidity ratio
134.47 2024
2022
2023
2024
Q1: 144.63
Med: 259.05
Q3: 521.3
Average

In 2024, the liquidity ratio of GINGER LECES (134.47) 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
1.52x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.45x
Excellent

In 2024, the interest coverage of GINGER LECES (1.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 107 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 138 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Overall, WCR represents 46 days of revenue, i.e. 1.1 M€ to permanently finance.

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

1 129 903 €

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

107 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

138 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

0 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

46 j

WCR and payment terms evolution
GINGER LECES

Positioning of GINGER LECES in its sector

Comparison with sector Activités spécialisées, scientifiques et techniques diverses

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of GINGER LECES is estimated at 3 317 240 € (range 874 788€ - 5 514 277€). With an EBITDA of 1 017 294€, the sector multiple of 3.5x is applied. The price/revenue ratio is 0.36x (conservative valuation). 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 2024
98 tx
874k€ 3317k€ 5514k€
3 317 240 € Range: 874 788€ - 5 514 277€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
1 017 294 € × 3.5x
Estimation 3 524 154 €
878 139€ - 5 777 410€
Revenue Multiple 30%
8 850 876 € × 0.36x
Estimation 3 217 151 €
1 056 410€ - 5 443 601€
Net Income Multiple 20%
607 821 € × 4.9x
Estimation 2 950 090 €
593 979€ - 4 962 461€
How is this estimate calculated?

This estimate is based on the analysis of 98 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 (Activités spécialisées, scientifiques et techniques diverses)

Compare GINGER LECES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités spécialisées, scientifiques et techniques diverses

Frequently asked questions about GINGER LECES

What is the revenue of GINGER LECES ?

The revenue of GINGER LECES in 2024 is 8.9 M€.

Is GINGER LECES profitable?

Yes, GINGER LECES generated a net profit of 608 k€ in 2024.

Where is the headquarters of GINGER LECES ?

The headquarters of GINGER LECES is located in SAINT-JULIEN-LES-METZ (57070), in the department Moselle.

Where to find the tax return of GINGER LECES ?

The tax return of GINGER LECES 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 GINGER LECES operate?

GINGER LECES operates in the sector Activités spécialisées, scientifiques et techniques diverses (NAF code 74.90B). See the 'Sector positioning' section above to compare the company with its competitors.