LEAR CORPORATION LOIRE : revenue, balance sheet and financial ratios

LEAR CORPORATION LOIRE is a French company founded 25 years ago, specialized in the sector Fabrication d'autres équipements automobiles. Based in ROCHE-LA-MOLIERE (42230), this company of category ETI shows in 2024 a revenue of 50.9 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 - LEAR CORPORATION LOIRE (SIREN 433924271)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 50 867 895 € 56 045 139 € 55 924 875 € 58 842 386 € 53 830 447 € 49 081 166 € 56 051 927 € 36 711 374 € 22 794 036 €
Net income -5 754 680 € -9 219 228 € -9 482 608 € -8 654 788 € -4 541 536 € -8 127 285 € -2 935 864 € -4 364 075 € -4 798 485 €
EBITDA 880 446 € -1 152 857 € -4 027 821 € -4 866 070 € -1 894 077 € -4 351 282 € -212 572 € -418 086 € -3 552 997 €
Net margin -11.3% -16.4% -17.0% -14.7% -8.4% -16.6% -5.2% -11.9% -21.1%

Revenue and income statement

In 2024, LEAR CORPORATION LOIRE achieves revenue of 50.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.6%. Slight decline of -9% vs 2023. After deducting consumption (25.5 M€), gross margin stands at 25.4 M€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 880 k€, representing 1.7% of revenue. Positive scissor effect: EBITDA margin improves by +3.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -5.8 M€ (-11.3% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

50 867 895 €

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

25 413 656 €

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

880 446 €

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

-4 569 666 €

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

-5 754 680 €

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 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

12.677%

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

-1.56%

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

21.5%

Solvency indicators evolution
LEAR CORPORATION LOIRE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 2.63
Q3: 40.07
Excellent

In 2024, the debt ratio of LEAR CORPORATION LOIRE (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
12.68% 2024
2022
2023
2024
Q1: 13.9%
Med: 38.23%
Q3: 59.85%
Average

In 2024, the financial autonomy of LEAR CORPORATION LOIRE (12.7%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.26 years
Excellent

In 2024, the repayment capacity of LEAR CORPORATION LOIRE (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 62.48. 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 152.1x. 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

62.484

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

152.075

Liquidity indicators evolution
LEAR CORPORATION LOIRE

Sector positioning

Liquidity ratio
62.48 2024
2022
2023
2024
Q1: 113.29
Med: 179.41
Q3: 299.06
Watch

In 2024, the liquidity ratio of LEAR CORPORATION LOIRE (62.48) 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
152.07x 2024
2022
2023
2024
Q1: -6.16x
Med: 0.26x
Q3: 7.41x
Excellent +50 pts over 3 years

In 2024, the interest coverage of LEAR CORPORATION LOIRE (152.1x) 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: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 40 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-4 days): operations structurally generate cash. Notable WCR improvement over the period (-106%), 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

-542 760 €

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

46 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

62 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

40 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

-4 j

WCR and payment terms evolution
LEAR CORPORATION LOIRE

Positioning of LEAR CORPORATION LOIRE in its sector

Comparison with sector Fabrication d'autres équipements automobiles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 14 976 474€ to 32 071 998€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
14976k€ 25921k€ 32071k€
25 921 249 € Range: 14 976 474€ - 32 071 998€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 22 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'autres équipements automobiles)

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

Voir toutes les statistiques du secteur Fabrication d'autres équipements automobiles

Frequently asked questions about LEAR CORPORATION LOIRE

What is the revenue of LEAR CORPORATION LOIRE ?

The revenue of LEAR CORPORATION LOIRE in 2024 is 50.9 M€.

Is LEAR CORPORATION LOIRE profitable?

LEAR CORPORATION LOIRE recorded a net loss in 2024.

Where is the headquarters of LEAR CORPORATION LOIRE ?

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

Where to find the tax return of LEAR CORPORATION LOIRE ?

The tax return of LEAR CORPORATION LOIRE 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 LOIRE operate?

LEAR CORPORATION LOIRE operates in the sector Fabrication d'autres équipements automobiles (NAF code 29.32Z). See the 'Sector positioning' section above to compare the company with its competitors.