LE SEGMENT AB : revenue, balance sheet and financial ratios

LE SEGMENT AB is a French company founded 70 years ago, specialized in the sector Fabrication de moteurs et turbines, à l'exception des moteurs d’avions et de véhicules. Based in ARNAGE (72230), this company of category PME 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 - LE SEGMENT AB (SIREN 575650452)
Indicator 2024 2023 2021 2020 2019 2018 2015
Revenue 2 160 855 € 1 943 581 € 1 739 935 € 1 358 421 € 2 111 236 € 2 246 615 € 829 470 €
Net income 527 301 € 333 598 € 309 141 € -5 257 € 334 042 € 405 999 € 60 741 €
EBITDA 720 171 € 473 276 € 465 927 € 26 599 € 481 035 € 558 524 € 104 918 €
Net margin 24.4% 17.2% 17.8% -0.4% 15.8% 18.1% 7.3%

Revenue and income statement

In 2024, LE SEGMENT AB achieves revenue of 2.2 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.2%. Vs 2023, growth of +11% (1.9 M€ -> 2.2 M€). After deducting consumption (214 k€), gross margin stands at 1.9 M€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 720 k€, representing 33.3% of revenue. Positive scissor effect: EBITDA margin improves by +9.0 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 527 k€, i.e. 24.4% 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

2 160 855 €

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

1 946 594 €

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

720 171 €

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

685 383 €

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

527 301 €

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

33.3%

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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 0%. 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 84%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 26.0% 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

0.0%

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

84.28%

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

26.005%

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

0.0

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

11.9%

Solvency indicators evolution
LE SEGMENT AB

Sector positioning

Debt ratio
0.0 2024
2021
2023
2024
Q1: 0.0
Med: 16.45
Q3: 44.43
Excellent

In 2024, the debt ratio of LE SEGMENT AB (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
84.28% 2024
2021
2023
2024
Q1: 7.07%
Med: 40.68%
Q3: 49.34%
Excellent +9 pts over 3 years

In 2024, the financial autonomy of LE SEGMENT AB (84.3%) 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
0.0 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.46 years
Excellent -25 pts over 3 years

In 2024, the repayment capacity of LE SEGMENT AB (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 588.23. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.

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

588.231

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

0.721

Liquidity indicators evolution
LE SEGMENT AB

Sector positioning

Liquidity ratio
588.23 2024
2021
2023
2024
Q1: 102.65
Med: 183.68
Q3: 303.58
Excellent +8 pts over 3 years

In 2024, the liquidity ratio of LE SEGMENT AB (588.23) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.72x 2024
2021
2023
2024
Q1: -14.6x
Med: 0.21x
Q3: 4.45x
Good -22 pts over 3 years

In 2024, the interest coverage of LE SEGMENT AB (0.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 53 days. Excellent situation: suppliers finance 53 days of the operating cycle (retail model). Inventory turnover is 59 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 402 days of revenue, i.e. 2.4 M€ to permanently finance. Over 2015-2024, WCR increased by +222%, 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

2 415 425 €

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

0 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

53 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

59 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

402 j

WCR and payment terms evolution
LE SEGMENT AB

Positioning of LE SEGMENT AB in its sector

Comparison with sector Fabrication de moteurs et turbines, à l'exception des moteurs d’avions et de véhicules

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (37 transactions). This range of 365 566€ to 1 935 711€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
365k€ 850k€ 1935k€
850 641 € Range: 365 566€ - 1 935 711€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 37 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 (Fabrication de moteurs et turbines, à l'exception des moteurs d’avions et de véhicules)

Compare LE SEGMENT AB with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de moteurs et turbines, à l'exception des moteurs d’avions et de véhicules

Frequently asked questions about LE SEGMENT AB

What is the revenue of LE SEGMENT AB ?

The revenue of LE SEGMENT AB in 2024 is 2.2 M€.

Is LE SEGMENT AB profitable?

Yes, LE SEGMENT AB generated a net profit of 527 k€ in 2024.

Where is the headquarters of LE SEGMENT AB ?

The headquarters of LE SEGMENT AB is located in ARNAGE (72230), in the department Sarthe.

Where to find the tax return of LE SEGMENT AB ?

The tax return of LE SEGMENT AB 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 LE SEGMENT AB operate?

LE SEGMENT AB operates in the sector Fabrication de moteurs et turbines, à l'exception des moteurs d’avions et de véhicules (NAF code 28.11Z). See the 'Sector positioning' section above to compare the company with its competitors.