Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: NoneCreation date: 2018-04-01 (8 years)Status: ActiveBusiness sector: Activités de soutien aux culturesLocation: MEZIERES SOUS LAVARDIN (72240), Sarthe
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
LEBRETON : revenue, balance sheet and financial ratios
LEBRETON is a French company
founded 8 years ago,
specialized in the sector Activités de soutien aux cultures.
Based in MEZIERES SOUS LAVARDIN (72240),
this company of category PME
shows in 2025 a net income positive of 101 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, LEBRETON generates positive net income of 101 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2025: 55 k€ -> 101 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
101 010 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 344%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
343.57%
Financial autonomy (2025)
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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
19.81%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
2021
2022
2023
2024
2025
Debt ratio
238.76
227.599
259.415
387.719
357.321
343.57
Financial autonomy
26.422
25.414
22.611
16.797
17.586
19.81
Repayment capacity
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
343.572025
2023
2024
2025
Q1: 39.76
Med: 135.3
Q3: 385.12
Average
In 2025, the debt ratio of LEBRETON (343.57) 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
19.81%2025
2023
2024
2025
Q1: 13.08%
Med: 28.76%
Q3: 47.53%
Average
In 2025, the financial autonomy of LEBRETON (19.8%) 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 258.43. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
258.429
Liquidity indicators evolution LEBRETON
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2020
2021
2022
2023
2024
2025
Liquidity ratio
307.398
258.804
220.084
187.202
190.207
258.429
Interest coverage
None
None
None
None
None
None
Sector positioning
Liquidity ratio
258.432025
2023
2024
2025
Q1: 113.86
Med: 203.54
Q3: 368.39
Good+9 pts over 3 years
In 2025, the liquidity ratio of LEBRETON (258.43) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Positioning of LEBRETON in its sector
Comparison with sector Activités de soutien aux cultures
Valuation estimate
Based on 50 transactions of similar company sales
(all years),
the value of LEBRETON is estimated at
178 323 €
(range 81 526€ - 524 282€).
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 value2025
50 tx
81k€178k€524k€
178 323 €Range: 81 526€ - 524 282€
NAF 5 all-time
Valuation method used
Net Income Multiple
101 010 €
×
1.8x
=178 323 €
Range: 81 527€ - 524 282€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 50 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 (Activités de soutien aux cultures)
Compare LEBRETON with other companies in the same sector:
The revenue of LEBRETON is not publicly disclosed (confidential accounts filed with INPI).
Is LEBRETON profitable?
Yes, LEBRETON generated a net profit of 101 k€ in 2025.
Where is the headquarters of LEBRETON ?
The headquarters of LEBRETON is located in MEZIERES SOUS LAVARDIN (72240), in the department Sarthe.
Where to find the tax return of LEBRETON ?
The tax return of LEBRETON 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 LEBRETON operate?
LEBRETON operates in the sector Activités de soutien aux cultures (NAF code 01.61Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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