LABORATOIRE D'ESSAIS FEUX AERONAUTIQUES ET ELECTRIQUES EN ABREGE L.E.F.A.E. : revenue, balance sheet and financial ratios

LABORATOIRE D'ESSAIS FEUX AERONAUTIQUES ET ELECTRIQUES EN ABREGE L.E.F.A.E. is a French company founded 20 years ago, specialized in the sector Activités spécialisées, scientifiques et techniques diverses. Based in SAINT-CHAMOND (42400), this company of category ETI shows in 2024 a revenue of 2.2 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 - LABORATOIRE D'ESSAIS FEUX AERONAUTIQUES ET ELECTRIQUES EN ABREGE L.E.F.A.E. (SIREN 487716086)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 230 242 € 2 274 098 € 1 783 071 € 1 716 163 € 1 635 673 € 2 007 704 € 1 420 817 € 1 434 936 € 1 328 790 €
Net income 300 372 € 268 271 € 261 229 € 228 754 € 241 654 € 229 166 € 104 368 € 125 555 € 293 258 €
EBITDA 273 449 € 240 430 € 230 040 € 218 739 € 297 558 € 305 670 € 216 805 € 231 466 € 494 494 €
Net margin 13.5% 11.8% 14.7% 13.3% 14.8% 11.4% 7.3% 8.7% 22.1%

Revenue and income statement

In 2024, LABORATOIRE D'ESSAIS FEUX AERONAUTIQUES ET ELECTRIQUES EN ABREGE L.E.F.A.E. achieves revenue of 2.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.7%. Slight decline of -2% vs 2023. After deducting consumption (0 €), gross margin stands at 2.2 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 273 k€, representing 12.3% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 300 k€, i.e. 13.5% 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

2 230 242 €

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

2 230 242 €

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

273 449 €

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

264 803 €

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

300 372 €

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

12.2%

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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 28%. 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 57%. 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 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 16.4% 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

28.142%

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

57.255%

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

16.388%

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

1.558

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

68.2%

Solvency indicators evolution
LABORATOIRE D'ESSAIS FEUX AERONAUTIQUES ET ELECTRIQUES EN ABREGE L.E.F.A.E.

Sector positioning

Debt ratio
28.14 2024
2022
2023
2024
Q1: 0.0
Med: 4.67
Q3: 40.89
Average +25 pts over 3 years

In 2024, the debt ratio of LABORATOIRE D'ESSAIS FEUX... (28.14) 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
57.26% 2024
2022
2023
2024
Q1: 4.58%
Med: 32.74%
Q3: 63.16%
Good

In 2024, the financial autonomy of LABORATOIRE D'ESSAIS FEUX... (57.3%) 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
1.56 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.43 years
Average +19 pts over 3 years

In 2024, the repayment capacity of LABORATOIRE D'ESSAIS FEUX... (1.56) 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 177.97. 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 2.7x. Financial charges are adequately covered by operations.

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

177.973

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

2.651

Liquidity indicators evolution
LABORATOIRE D'ESSAIS FEUX AERONAUTIQUES ET ELECTRIQUES EN ABREGE L.E.F.A.E.

Sector positioning

Liquidity ratio
177.97 2024
2022
2023
2024
Q1: 144.63
Med: 259.05
Q3: 521.3
Average

In 2024, the liquidity ratio of LABORATOIRE D'ESSAIS FEUX... (177.97) 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
2.65x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.45x
Excellent +10 pts over 3 years

In 2024, the interest coverage of LABORATOIRE D'ESSAIS FEUX... (2.6x) 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: 142 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. The gap of 103 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 134 days of revenue, i.e. 830 k€ to permanently finance. Over 2016-2024, WCR increased by +98%, 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

830 475 €

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

142 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

39 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

134 j

WCR and payment terms evolution
LABORATOIRE D'ESSAIS FEUX AERONAUTIQUES ET ELECTRIQUES EN ABREGE L.E.F.A.E.

Positioning of LABORATOIRE D'ESSAIS FEUX AERONAUTIQUES ET ELECTRIQUES EN ABREGE L.E.F.A.E. 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 LABORATOIRE D'ESSAIS FEUX AERONAUTIQUES ET ELECTRIQUES EN ABREGE L.E.F.A.E. is estimated at 1 008 418 € (range 256 586€ - 1 678 456€). With an EBITDA of 273 449€, 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
256k€ 1008k€ 1678k€
1 008 418 € Range: 256 586€ - 1 678 456€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
273 449 € × 3.5x
Estimation 947 294 €
236 044€ - 1 552 970€
Revenue Multiple 30%
2 230 242 € × 0.36x
Estimation 810 657 €
266 194€ - 1 371 677€
Net Income Multiple 20%
300 372 € × 4.9x
Estimation 1 457 871 €
293 532€ - 2 452 341€
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 LABORATOIRE D'ESSAIS FEUX AERONAUTIQUES ET ELECTRIQUES EN ABREGE L.E.F.A.E. with other companies in the same sector:

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

Frequently asked questions about LABORATOIRE D'ESSAIS FEUX AERONAUTIQUES ET ELECTRIQUES EN ABREGE L.E.F.A.E.

What is the revenue of LABORATOIRE D'ESSAIS FEUX AERONAUTIQUES ET ELECTRIQUES EN ABREGE L.E.F.A.E. ?

The revenue of LABORATOIRE D'ESSAIS FEUX AERONAUTIQUES ET ELECTRIQUES EN ABREGE L.E.F.A.E. in 2024 is 2.2 M€.

Is LABORATOIRE D'ESSAIS FEUX AERONAUTIQUES ET ELECTRIQUES EN ABREGE L.E.F.A.E. profitable?

Yes, LABORATOIRE D'ESSAIS FEUX AERONAUTIQUES ET ELECTRIQUES EN ABREGE L.E.F.A.E. generated a net profit of 300 k€ in 2024.

Where is the headquarters of LABORATOIRE D'ESSAIS FEUX AERONAUTIQUES ET ELECTRIQUES EN ABREGE L.E.F.A.E. ?

The headquarters of LABORATOIRE D'ESSAIS FEUX AERONAUTIQUES ET ELECTRIQUES EN ABREGE L.E.F.A.E. is located in SAINT-CHAMOND (42400), in the department Loire.

Where to find the tax return of LABORATOIRE D'ESSAIS FEUX AERONAUTIQUES ET ELECTRIQUES EN ABREGE L.E.F.A.E. ?

The tax return of LABORATOIRE D'ESSAIS FEUX AERONAUTIQUES ET ELECTRIQUES EN ABREGE L.E.F.A.E. 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 LABORATOIRE D'ESSAIS FEUX AERONAUTIQUES ET ELECTRIQUES EN ABREGE L.E.F.A.E. operate?

LABORATOIRE D'ESSAIS FEUX AERONAUTIQUES ET ELECTRIQUES EN ABREGE L.E.F.A.E. 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.