LEA COMPOSITES LANGUEDOC : revenue, balance sheet and financial ratios

LEA COMPOSITES LANGUEDOC is a French company founded 20 years ago, specialized in the sector Fabrication d'éléments en matières plastiques pour la construction. Based in BELLEGARDE (30127), this company of category ETI shows in 2014 a revenue of 3.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - LEA COMPOSITES LANGUEDOC (SIREN 488083726)
Indicator 2024 2020 2019 2016 2014 2013
Revenue N/C N/C N/C N/C 3 053 418 € 3 037 733 €
Net income 86 213 € 291 142 € -37 121 € 202 593 € 55 643 € 49 509 €
EBITDA N/C N/C N/C N/C 205 542 € 147 444 €
Net margin N/C N/C N/C N/C 1.8% 1.6%

Revenue and income statement

In 2024, LEA COMPOSITES LANGUEDOC generates positive net income of 86 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2013-2024: 50 k€ -> 86 k€.

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

86 213 €

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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 99%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory.

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

99.068%

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

25.523%

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

33.5%

Solvency indicators evolution
LEA COMPOSITES LANGUEDOC

Sector positioning

Debt ratio
99.07 2024
2019
2020
2024
Q1: 3.62
Med: 21.57
Q3: 55.7
Watch

In 2024, the debt ratio of LEA COMPOSITES LANGUEDOC (99.07) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
25.52% 2024
2019
2020
2024
Q1: 25.52%
Med: 47.12%
Q3: 63.05%
Average -18 pts over 3 years

In 2024, the financial autonomy of LEA COMPOSITES LANGUEDOC (25.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 156.62. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

156.616

Liquidity indicators evolution
LEA COMPOSITES LANGUEDOC

Sector positioning

Liquidity ratio
156.62 2024
2019
2020
2024
Q1: 157.99
Med: 229.58
Q3: 347.12
Watch -19 pts over 3 years

In 2024, the liquidity ratio of LEA COMPOSITES LANGUEDOC (156.62) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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 and payment terms evolution
LEA COMPOSITES LANGUEDOC

Positioning of LEA COMPOSITES LANGUEDOC in its sector

Comparison with sector Fabrication d'éléments en matières plastiques pour la construction

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of LEA COMPOSITES LANGUEDOC is estimated at 149 418 € (range 46 408€ - 585 387€). 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
76 tx
46k€ 149k€ 585k€
149 418 € Range: 46 408€ - 585 387€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
86 213 € × 1.7x = 149 419 €
Range: 46 409€ - 585 388€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 76 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 d'éléments en matières plastiques pour la construction)

Compare LEA COMPOSITES LANGUEDOC with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'éléments en matières plastiques pour la construction

Frequently asked questions about LEA COMPOSITES LANGUEDOC

What is the revenue of LEA COMPOSITES LANGUEDOC ?

The revenue of LEA COMPOSITES LANGUEDOC in 2014 is 3.1 M€.

Is LEA COMPOSITES LANGUEDOC profitable?

Yes, LEA COMPOSITES LANGUEDOC generated a net profit of 86 k€ in 2024.

Where is the headquarters of LEA COMPOSITES LANGUEDOC ?

The headquarters of LEA COMPOSITES LANGUEDOC is located in BELLEGARDE (30127), in the department Gard.

Where to find the tax return of LEA COMPOSITES LANGUEDOC ?

The tax return of LEA COMPOSITES LANGUEDOC 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 LEA COMPOSITES LANGUEDOC operate?

LEA COMPOSITES LANGUEDOC operates in the sector Fabrication d'éléments en matières plastiques pour la construction (NAF code 22.23Z). See the 'Sector positioning' section above to compare the company with its competitors.