LEAR CORPORATION INGENIERIE : revenue, balance sheet and financial ratios

LEAR CORPORATION INGENIERIE is a French company founded 25 years ago, specialized in the sector Ingénierie, études techniques. Based in ROCHE-LA-MOLIERE (42230), this company of category ETI shows in 2024 a revenue of 22.6 M€. 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

Financial history - LEAR CORPORATION INGENIERIE (SIREN 433926151)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 22 635 454 € 22 765 162 € 21 828 306 € 22 993 232 € 21 620 281 € 25 050 024 € 7 762 233 € 13 565 769 € 12 141 884 €
Net income 2 598 235 € 582 088 € 1 113 615 € 1 961 156 € -309 530 € 2 128 972 € -7 845 573 € 600 756 € 400 027 €
EBITDA 615 405 € 736 080 € -138 194 € 1 399 533 € 906 105 € 2 344 624 € -7 973 133 € 546 967 € 414 050 €
Net margin 11.5% 2.6% 5.1% 8.5% -1.4% 8.5% -101.1% 4.4% 3.3%

Revenue and income statement

In 2024, LEAR CORPORATION INGENIERIE achieves revenue of 22.6 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.1%. Slight decline of -1% vs 2023. After deducting consumption (344 k€), gross margin stands at 22.3 M€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 615 k€, representing 2.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.6 M€, i.e. 11.5% 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

22 635 454 €

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

22 291 818 €

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

615 405 €

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

1 158 890 €

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

2 598 235 €

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

2.7%

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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 4%. 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 8%. 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 5.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

3.982%

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

8.035%

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

5.468%

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

0.349

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

19.1%

Solvency indicators evolution
LEAR CORPORATION INGENIERIE

Sector positioning

Debt ratio
3.98 2024
2022
2023
2024
Q1: 0.0
Med: 8.32
Q3: 42.94
Good

In 2024, the debt ratio of LEAR CORPORATION INGENIERIE (3.98) 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
8.04% 2024
2022
2023
2024
Q1: 11.42%
Med: 37.88%
Q3: 61.37%
Average

In 2024, the financial autonomy of LEAR CORPORATION INGENIERIE (8.0%) 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
0.35 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.9 years
Average -13 pts over 3 years

In 2024, the repayment capacity of LEAR CORPORATION INGENIERIE (0.35) 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 111.00. 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 32.7x. Operating income very largely covers interest expenses: high safety margin.

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

110.997

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

32.679

Liquidity indicators evolution
LEAR CORPORATION INGENIERIE

Sector positioning

Liquidity ratio
111.0 2024
2022
2023
2024
Q1: 149.17
Med: 230.27
Q3: 405.7
Watch

In 2024, the liquidity ratio of LEAR CORPORATION INGENIERIE (111.00) 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
32.68x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.06x
Excellent +50 pts over 3 years

In 2024, the interest coverage of LEAR CORPORATION INGENIERIE (32.7x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 61 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. The company must finance 3 days of gap between collections and payments. Overall, WCR represents 22 days of revenue, i.e. 1.4 M€ to permanently finance. Notable WCR improvement over the period (-69%), 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

1 410 189 €

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

61 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

58 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 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

22 j

WCR and payment terms evolution
LEAR CORPORATION INGENIERIE

Positioning of LEAR CORPORATION INGENIERIE 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 1 162 174€ to 4 078 300€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1162k€ 1925k€ 4078k€
1 925 081 € Range: 1 162 174€ - 4 078 300€
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 INGENIERIE with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about LEAR CORPORATION INGENIERIE

What is the revenue of LEAR CORPORATION INGENIERIE ?

The revenue of LEAR CORPORATION INGENIERIE in 2024 is 22.6 M€.

Is LEAR CORPORATION INGENIERIE profitable?

Yes, LEAR CORPORATION INGENIERIE generated a net profit of 2.6 M€ in 2024.

Where is the headquarters of LEAR CORPORATION INGENIERIE ?

The headquarters of LEAR CORPORATION INGENIERIE is located in ROCHE-LA-MOLIERE (42230), in the department Loire.

Where to find the tax return of LEAR CORPORATION INGENIERIE ?

The tax return of LEAR CORPORATION INGENIERIE 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 INGENIERIE operate?

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