LEAR CORPORATION FRANCE : revenue, balance sheet and financial ratios

LEAR CORPORATION FRANCE is a French company founded 32 years ago, specialized in the sector Ingénierie, études techniques. Based in VELIZY-VILLACOUBLAY (78140), this company of category ETI shows in 2024 a revenue of 25.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - LEAR CORPORATION FRANCE (SIREN 393110903)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 25 277 866 € 26 957 197 € 24 033 724 € 19 474 580 € 17 308 717 € 18 985 430 € 24 730 373 € 28 787 742 € 38 589 307 €
Net income 8 415 246 € 1 400 398 € -32 041 739 € 29 719 917 € -5 586 323 € -1 838 793 € -22 798 630 € -2 040 884 € 1 566 750 €
EBITDA -423 807 € -342 454 € 74 971 € -302 674 € -114 072 € -2 008 € -3 920 818 € 139 122 € 2 046 332 €
Net margin 33.3% 5.2% -133.3% 152.6% -32.3% -9.7% -92.2% -7.1% 4.1%

Revenue and income statement

In 2024, LEAR CORPORATION FRANCE achieves revenue of 25.3 M€. Revenue is declining over the period 2016-2024 (CAGR: -5.2%). Slight decline of -6% vs 2023. After deducting consumption (59 k€), gross margin stands at 25.2 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 -424 k€, representing -1.7% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8.4 M€, i.e. 33.3% 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

25 277 866 €

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

25 218 666 €

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

-423 807 €

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

324 670 €

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

8 415 246 €

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

-1.7%

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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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 73.8% 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

17.077%

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

18.579%

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

73.768%

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

0.312

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

16.9%

Solvency indicators evolution
LEAR CORPORATION FRANCE

Sector positioning

Debt ratio
17.08 2024
2022
2023
2024
Q1: 0.0
Med: 8.24
Q3: 42.82
Average -19 pts over 3 years

In 2024, the debt ratio of LEAR CORPORATION FRANCE (17.08) 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
18.58% 2024
2022
2023
2024
Q1: 11.26%
Med: 37.88%
Q3: 61.35%
Average +6 pts over 3 years

In 2024, the financial autonomy of LEAR CORPORATION FRANCE (18.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.31 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.9 years
Average -16 pts over 3 years

In 2024, the repayment capacity of LEAR CORPORATION FRANCE (0.31) 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 105.27. 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

105.267

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

-7031.274

Liquidity indicators evolution
LEAR CORPORATION FRANCE

Sector positioning

Liquidity ratio
105.27 2024
2022
2023
2024
Q1: 148.99
Med: 229.96
Q3: 405.09
Watch

In 2024, the liquidity ratio of LEAR CORPORATION FRANCE (105.27) 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.

Interest coverage
-7031.27x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.04x
Watch -73 pts over 3 years

In 2024, the interest coverage of LEAR CORPORATION FRANCE (-7031.3x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 62 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 223 days. Excellent situation: suppliers finance 161 days of the operating cycle (retail model). Inventory turnover is 199 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 30 days of revenue, i.e. 2.1 M€ to permanently finance. Notable WCR improvement over the period (-97%), freeing up cash.

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

2 080 874 €

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

62 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

223 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

199 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

30 j

WCR and payment terms evolution
LEAR CORPORATION FRANCE

Positioning of LEAR CORPORATION FRANCE in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 2 791 341€ to 10 686 510€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
2791k€ 5287k€ 10686k€
5 287 771 € Range: 2 791 341€ - 10 686 510€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 40 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 (Ingénierie, études techniques)

Compare LEAR CORPORATION FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about LEAR CORPORATION FRANCE

What is the revenue of LEAR CORPORATION FRANCE ?

The revenue of LEAR CORPORATION FRANCE in 2024 is 25.3 M€.

Is LEAR CORPORATION FRANCE profitable?

Yes, LEAR CORPORATION FRANCE generated a net profit of 8.4 M€ in 2024.

Where is the headquarters of LEAR CORPORATION FRANCE ?

The headquarters of LEAR CORPORATION FRANCE is located in VELIZY-VILLACOUBLAY (78140), in the department Yvelines.

Where to find the tax return of LEAR CORPORATION FRANCE ?

The tax return of LEAR CORPORATION FRANCE 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 LEAR CORPORATION FRANCE operate?

LEAR CORPORATION FRANCE operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.