LEA COMPOSITES PACA : revenue, balance sheet and financial ratios

LEA COMPOSITES PACA is a French company founded 10 years ago, specialized in the sector Fabrication d'éléments en matières plastiques pour la construction. Based in ROQUEFORT-LA-BEDOULE (13830), this company of category ETI shows in 2021 a revenue of 13.8 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 PACA (SIREN 812376127)
Indicator 2024 2023 2021 2020 2019 2018 2017
Revenue N/C N/C 13 772 344 € 11 093 948 € N/C 8 533 306 € 8 373 750 €
Net income 768 783 € 371 939 € 2 303 256 € 1 831 698 € 1 054 452 € 781 285 € -95 263 €
EBITDA N/C N/C 3 207 392 € 2 558 199 € N/C 1 042 058 € 8 731 €
Net margin N/C N/C 16.7% 16.5% N/C 9.2% -1.1%

Revenue and income statement

In 2024, LEA COMPOSITES PACA generates positive net income of 769 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

768 783 €

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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 17%. 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 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

16.971%

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

50.056%

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

19.9%

Solvency indicators evolution
LEA COMPOSITES PACA

Sector positioning

Debt ratio
16.97 2024
2021
2023
2024
Q1: 3.62
Med: 21.57
Q3: 55.7
Good +19 pts over 3 years

In 2024, the debt ratio of LEA COMPOSITES PACA (16.97) 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
50.06% 2024
2021
2023
2024
Q1: 25.52%
Med: 47.12%
Q3: 63.05%
Good -21 pts over 3 years

In 2024, the financial autonomy of LEA COMPOSITES PACA (50.1%) 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
0.0 years 2021
2021
Q1: 0.02 years
Med: 0.93 years
Q3: 2.56 years
Excellent

In 2021, the repayment capacity of LEA COMPOSITES PACA (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 183.47. 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

183.474

Liquidity indicators evolution
LEA COMPOSITES PACA

Sector positioning

Liquidity ratio
183.47 2024
2021
2023
2024
Q1: 157.99
Med: 229.58
Q3: 347.12
Average -10 pts over 3 years

In 2024, the liquidity ratio of LEA COMPOSITES PACA (183.47) 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
0.0x 2021
2021
Q1: 0.06x
Med: 1.25x
Q3: 3.92x
Average

In 2021, the interest coverage of LEA COMPOSITES PACA (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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 PACA

Positioning of LEA COMPOSITES PACA 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 PACA is estimated at 1 332 402 € (range 413 840€ - 5 220 051€). 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
413k€ 1332k€ 5220k€
1 332 402 € Range: 413 840€ - 5 220 051€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
768 783 € × 1.7x = 1 332 403 €
Range: 413 840€ - 5 220 051€

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 PACA with other companies in the same sector:

Frequently asked questions about LEA COMPOSITES PACA

What is the revenue of LEA COMPOSITES PACA ?

The revenue of LEA COMPOSITES PACA in 2021 is 13.8 M€.

Is LEA COMPOSITES PACA profitable?

Yes, LEA COMPOSITES PACA generated a net profit of 769 k€ in 2024.

Where is the headquarters of LEA COMPOSITES PACA ?

The headquarters of LEA COMPOSITES PACA is located in ROQUEFORT-LA-BEDOULE (13830), in the department Bouches-du-Rhone.

Where to find the tax return of LEA COMPOSITES PACA ?

The tax return of LEA COMPOSITES PACA 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 PACA operate?

LEA COMPOSITES PACA 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.