SIREN : 849151329
LE LAY FINANCES is a French company founded 7 years ago, specialized in the sector Gestion de fonds. Based in ARRADON (56610), this company of category PME shows in 2024 a revenue of 332 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 |
|---|---|---|---|---|---|---|
| Revenue | 331 762 € | 379 354 € | 327 090 € | 233 679 € | 160 436 € | 147 913 € |
| Net income | 109 319 € | 177 661 € | 511 300 € | 148 316 € | 193 944 € | 61 538 € |
| EBITDA | 18 571 € | 21 086 € | 41 832 € | -47 009 € | 2 072 € | -1 120 € |
| Net margin | 33.0% | 46.8% | 156.3% | 63.5% | 120.9% | 41.6% |
In 2024, LE LAY FINANCES achieves revenue of 332 k€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +17.5%. Significant drop of -13% vs 2023. After deducting consumption (0 €), gross margin stands at 332 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 19 k€, representing 5.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 109 k€, i.e. 33.0% of revenue. This profit can be retained or distributed to shareholders.
331 762 €
331 762 €
18 571 €
23 841 €
109 319 €
5.6%
The debt ratio (= Financial debt / Equity x 100) stands at 23%. 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 77%. 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 2.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 40.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
22.807%
76.774%
40.259%
2.842
52.8%
In 2024, the debt ratio of LE LAY FINANCES (22.81) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of LE LAY FINANCES (76.8%) 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.
In 2024, the repayment capacity of LE LAY FINANCES (2.84) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 187.53. 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 468.2x. Operating income very largely covers interest expenses: high safety margin.
187.531
468.187
In 2024, the liquidity ratio of LE LAY FINANCES (187.53) 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.
In 2024, the interest coverage of LE LAY FINANCES (468.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. The company must finance 15 days of gap between collections and payments. Overall, WCR represents 94 days of revenue, i.e. 87 k€ to permanently finance. Over 2019-2024, WCR increased by +178%, requiring additional financing.
86 557 €
50 j
35 j
0 j
94 j
Based on 62 transactions of similar company sales
in 2024,
the value of LE LAY FINANCES is estimated at
236 448 €
(range 75 415€ - 504 798€).
With an EBITDA of 18 571€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.30x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 62 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LE LAY FINANCES with other companies in the same sector:
The revenue of LE LAY FINANCES in 2024 is 332 k€.
Yes, LE LAY FINANCES generated a net profit of 109 k€ in 2024.
The headquarters of LE LAY FINANCES is located in ARRADON (56610), in the department Morbihan.
The tax return of LE LAY FINANCES 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).
LE LAY FINANCES operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.