GROUPE LECAUX IMPRIMERIES : revenue, balance sheet and financial ratios

GROUPE LECAUX IMPRIMERIES is a French company founded 22 years ago, specialized in the sector Activités des sièges sociaux. Based in CHERBOURG-EN-COTENTIN (50100), this company of category PME shows in 2024 a revenue of 169 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - GROUPE LECAUX IMPRIMERIES (SIREN 451170179)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 169 024 € 42 060 € 42 890 € 42 462 € 19 077 € 50 383 € 49 632 € 705 330 € 1 131 922 €
Net income 447 314 € 544 250 € 461 094 € 113 337 € 295 828 € 284 991 € 335 762 € 229 668 € 649 426 €
EBITDA 148 624 € 25 657 € 22 649 € 21 670 € -999 € 23 289 € 12 203 € 4 367 € 10 797 €
Net margin 264.6% 1294.0% 1075.1% 266.9% 1550.7% 565.6% 676.5% 32.6% 57.4%

Revenue and income statement

In 2024, GROUPE LECAUX IMPRIMERIES achieves revenue of 169 k€. Revenue is declining over the period 2016-2024 (CAGR: -21.2%). Vs 2023, growth of +302% (42 k€ -> 169 k€). After deducting consumption (0 €), gross margin stands at 169 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 149 k€, representing 87.9% of revenue. Positive scissor effect: EBITDA margin improves by +26.9 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 447 k€, i.e. 264.6% 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

169 024 €

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

169 024 €

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

148 624 €

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

21 599 €

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

447 314 €

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

87.9%

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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 68%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 339.8% 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 (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

0.811%

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

67.92%

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

339.797%

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

0.037

Solvency indicators evolution
GROUPE LECAUX IMPRIMERIES

Sector positioning

Debt ratio
0.81 2024
2022
2023
2024
Q1: 0.06
Med: 14.64
Q3: 89.5
Good

In 2024, the debt ratio of GROUPE LECAUX IMPRIMERIES (0.81) 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
67.92% 2024
2022
2023
2024
Q1: 11.6%
Med: 51.97%
Q3: 85.23%
Good +7 pts over 3 years

In 2024, the financial autonomy of GROUPE LECAUX IMPRIMERIES (67.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.04 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.21 years
Q3: 3.74 years
Good -8 pts over 3 years

In 2024, the repayment capacity of GROUPE LECAUX IMPRIMERIES (0.04) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 204.85. 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 14.5x. Operating income very largely covers interest expenses: high safety margin.

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

204.851

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

14.451

Liquidity indicators evolution
GROUPE LECAUX IMPRIMERIES

Sector positioning

Liquidity ratio
204.85 2024
2022
2023
2024
Q1: 116.82
Med: 458.52
Q3: 2178.3
Average +6 pts over 3 years

In 2024, the liquidity ratio of GROUPE LECAUX IMPRIMERIES (204.85) 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
14.45x 2024
2022
2023
2024
Q1: -45.38x
Med: 0.0x
Q3: 2.89x
Excellent

In 2024, the interest coverage of GROUPE LECAUX IMPRIMERIES (14.4x) 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: 3192 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16691 days. Excellent situation: suppliers finance 13499 days of the operating cycle (retail model). Overall, WCR represents 4750 days of revenue, i.e. 2.2 M€ to permanently finance. Over 2016-2024, WCR increased by +50%, 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

2 229 983 €

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

3192 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

16691 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

4750 j

WCR and payment terms evolution
GROUPE LECAUX IMPRIMERIES

Positioning of GROUPE LECAUX IMPRIMERIES in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 103 transactions of similar company sales in 2024, the value of GROUPE LECAUX IMPRIMERIES is estimated at 1 243 640 € (range 365 555€ - 2 947 609€). With an EBITDA of 148 624€, the sector multiple of 5.0x is applied. The price/revenue ratio is 0.38x (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 2024
103 transactions
365k€ 1243k€ 2947k€
1 243 640 € Range: 365 555€ - 2 947 609€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
148 624 € × 5.0x
Estimation 747 774 €
128 724€ - 1 237 049€
Revenue Multiple 30%
169 024 € × 0.38x
Estimation 63 827 €
30 422€ - 128 907€
Net Income Multiple 20%
447 314 € × 9.5x
Estimation 4 253 025 €
1 460 333€ - 11 452 065€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 des sièges sociaux)

Compare GROUPE LECAUX IMPRIMERIES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about GROUPE LECAUX IMPRIMERIES

What is the revenue of GROUPE LECAUX IMPRIMERIES ?

The revenue of GROUPE LECAUX IMPRIMERIES in 2024 is 169 k€.

Is GROUPE LECAUX IMPRIMERIES profitable?

Yes, GROUPE LECAUX IMPRIMERIES generated a net profit of 447 k€ in 2024.

Where is the headquarters of GROUPE LECAUX IMPRIMERIES ?

The headquarters of GROUPE LECAUX IMPRIMERIES is located in CHERBOURG-EN-COTENTIN (50100), in the department Manche.

Where to find the tax return of GROUPE LECAUX IMPRIMERIES ?

The tax return of GROUPE LECAUX IMPRIMERIES 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 LECAUX IMPRIMERIES operate?

GROUPE LECAUX IMPRIMERIES operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.