GROUPE INGHAN DE LEPINE : revenue, balance sheet and financial ratios

GROUPE INGHAN DE LEPINE is a French company founded 9 years ago, specialized in the sector Autres activités de soutien aux entreprises n.c.a.. Based in FORT DE FRANCE (97200), this company of category PME shows in 2021 a revenue of 114 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 - GROUPE INGHAN DE LEPINE (SIREN 821493459)
Indicator 2021 2020 2019 2018 2017
Revenue 114 084 € 104 796 € 106 567 € 113 683 € 99 578 €
Net income 126 504 € 20 261 € -31 598 € 39 420 € -177 372 €
EBITDA 97 434 € 21 714 € 30 118 € 51 626 € 63 106 €
Net margin 110.9% 19.3% -29.7% 34.7% -178.1%

Revenue and income statement

In 2021, GROUPE INGHAN DE LEPINE achieves revenue of 114 k€. Revenue is growing positively over 5 years (CAGR: +3.5%). Vs 2020: +9%. After deducting consumption (0 €), gross margin stands at 114 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 97 k€, representing 85.4% of revenue. Positive scissor effect: EBITDA margin improves by +64.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 127 k€, i.e. 110.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

114 084 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

114 084 €

EBITDA (2021) ?
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

97 434 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

92 057 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

126 504 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

85.4%

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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 32%. Debt remains under control: the company retains capacity to raise new debt if needed. 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 repayment capacity (= Financial debt / Cash flow) indicates it would take 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 71.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

32.328%

Financial autonomy (2021) ?
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

73.651%

Cash flow / Revenue (2021) ?
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

71.821%

Repayment capacity (2021) ?
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

2.114

Asset age ratio (2021) ?
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

88.9%

Solvency indicators evolution
GROUPE INGHAN DE LEPINE

Sector positioning

Debt ratio
32.33 2021
2019
2020
2021
Q1: 0.0
Med: 6.21
Q3: 69.03
Average -15 pts over 3 years

In 2021, the debt ratio of GROUPE INGHAN DE LEPINE (32.33) 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
73.65% 2021
2019
2020
2021
Q1: 6.21%
Med: 33.6%
Q3: 66.27%
Excellent

In 2021, the financial autonomy of GROUPE INGHAN DE LEPINE (73.7%) 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
2.11 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.51 years
Average

In 2021, the repayment capacity of GROUPE INGHAN DE LEPINE (2.11) 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 228.69. 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 4.7x. Financial charges are adequately covered by operations.

Liquidity ratio (2021) ?
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

228.685

Interest coverage (2021) ?
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

4.679

Liquidity indicators evolution
GROUPE INGHAN DE LEPINE

Sector positioning

Liquidity ratio
228.69 2021
2019
2020
2021
Q1: 120.14
Med: 209.97
Q3: 475.96
Good -23 pts over 3 years

In 2021, the liquidity ratio of GROUPE INGHAN DE LEPINE (228.69) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
4.68x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.56x
Excellent

In 2021, the interest coverage of GROUPE INGHAN DE LEPINE (4.7x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 7 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Overall, WCR represents 17 days of revenue, i.e. 5 k€ to permanently finance. Notable WCR improvement over the period (-96%), freeing up cash.

Operating WCR (2021) ?
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

5 331 €

Customer credit (2021) ?
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 (2021) ?
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

7 j

Inventory turnover (2021) ?
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 (2021) ?
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

17 j

WCR and payment terms evolution
GROUPE INGHAN DE LEPINE

Positioning of GROUPE INGHAN DE LEPINE in its sector

Comparison with sector Autres activités de soutien aux entreprises n.c.a.

Valuation estimate

Based on 131 transactions of similar company sales (all years), the value of GROUPE INGHAN DE LEPINE is estimated at 332 350 € (range 102 133€ - 676 480€). With an EBITDA of 97 434€, the sector multiple of 4.8x 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.

Estimated enterprise value 2021
131 transactions
102k€ 332k€ 676k€
332 350 € Range: 102 133€ - 676 480€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
97 434 € × 4.8x
Estimation 472 536 €
141 890€ - 812 906€
Revenue Multiple 30%
114 084 € × 0.36x
Estimation 40 684 €
20 320€ - 76 900€
Net Income Multiple 20%
126 504 € × 3.3x
Estimation 419 387 €
125 464€ - 1 234 788€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Autres activités de soutien aux entreprises n.c.a.)

Compare GROUPE INGHAN DE LEPINE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités de soutien aux entreprises n.c.a.

Frequently asked questions about GROUPE INGHAN DE LEPINE

What is the revenue of GROUPE INGHAN DE LEPINE ?

The revenue of GROUPE INGHAN DE LEPINE in 2021 is 114 k€.

Is GROUPE INGHAN DE LEPINE profitable?

Yes, GROUPE INGHAN DE LEPINE generated a net profit of 127 k€ in 2021.

Where is the headquarters of GROUPE INGHAN DE LEPINE ?

The headquarters of GROUPE INGHAN DE LEPINE is located in FORT DE FRANCE (97200), in the department Martinique.

Where to find the tax return of GROUPE INGHAN DE LEPINE ?

The tax return of GROUPE INGHAN DE LEPINE 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 GROUPE INGHAN DE LEPINE operate?

GROUPE INGHAN DE LEPINE operates in the sector Autres activités de soutien aux entreprises n.c.a. (NAF code 82.99Z). See the 'Sector positioning' section above to compare the company with its competitors.