LEBRUN 44 OUTILLAGE : revenue, balance sheet and financial ratios

LEBRUN 44 OUTILLAGE is a French company founded 23 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in LES SORINIERES (44840), this company of category PME shows in 2024 a revenue of 878 k€. 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 - LEBRUN 44 OUTILLAGE (SIREN 444302541)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 877 653 € 944 868 € 992 791 € 998 590 € 908 358 € 1 022 182 € 1 119 169 € 1 018 841 €
Net income 10 893 € 856 € 10 261 € 28 540 € 9 545 € 20 109 € 45 936 € 23 202 €
EBITDA 21 054 € 13 968 € 19 066 € 34 426 € 13 850 € 28 945 € 60 049 € 33 346 €
Net margin 1.2% 0.1% 1.0% 2.9% 1.1% 2.0% 4.1% 2.3%

Revenue and income statement

In 2024, LEBRUN 44 OUTILLAGE achieves revenue of 878 k€. Activity remains stable over the period (CAGR: -2.1%). Slight decline of -7% vs 2023. After deducting consumption (564 k€), gross margin stands at 313 k€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 2.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, i.e. 1.2% 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

877 653 €

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

313 406 €

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

21 054 €

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

7 621 €

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

10 893 €

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

2.4%

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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 23%. 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 53%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

22.739%

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

53.04%

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

2.759%

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

2.532

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

35.2%

Solvency indicators evolution
LEBRUN 44 OUTILLAGE

Sector positioning

Debt ratio
22.74 2024
2022
2023
2024
Q1: 0.04
Med: 9.13
Q3: 39.41
Average +5 pts over 3 years

In 2024, the debt ratio of LEBRUN 44 OUTILLAGE (22.74) 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
53.04% 2024
2022
2023
2024
Q1: 27.43%
Med: 48.79%
Q3: 66.47%
Good -14 pts over 3 years

In 2024, the financial autonomy of LEBRUN 44 OUTILLAGE (53.0%) 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
2.53 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.32 years
Average

In 2024, the repayment capacity of LEBRUN 44 OUTILLAGE (2.53) 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 269.10. 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 14.6x. 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

269.096

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

14.629

Liquidity indicators evolution
LEBRUN 44 OUTILLAGE

Sector positioning

Liquidity ratio
269.1 2024
2022
2023
2024
Q1: 169.25
Med: 248.65
Q3: 383.9
Good -18 pts over 3 years

In 2024, the liquidity ratio of LEBRUN 44 OUTILLAGE (269.10) 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.

Interest coverage
14.63x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.63x
Q3: 5.9x
Excellent

In 2024, the interest coverage of LEBRUN 44 OUTILLAGE (14.6x) 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: 62 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Favorable situation: supplier credit is longer than customer credit by 1 days. Inventory turnover is 73 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 151 days of revenue, i.e. 369 k€ to permanently finance.

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

369 194 €

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

63 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

73 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

151 j

WCR and payment terms evolution
LEBRUN 44 OUTILLAGE

Positioning of LEBRUN 44 OUTILLAGE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 48 613€ to 125 260€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
48k€ 79k€ 125k€
79 221 € Range: 48 613€ - 125 260€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 (Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers)

Compare LEBRUN 44 OUTILLAGE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about LEBRUN 44 OUTILLAGE

What is the revenue of LEBRUN 44 OUTILLAGE ?

The revenue of LEBRUN 44 OUTILLAGE in 2024 is 878 k€.

Is LEBRUN 44 OUTILLAGE profitable?

Yes, LEBRUN 44 OUTILLAGE generated a net profit of 11 k€ in 2024.

Where is the headquarters of LEBRUN 44 OUTILLAGE ?

The headquarters of LEBRUN 44 OUTILLAGE is located in LES SORINIERES (44840), in the department Loire-Atlantique.

Where to find the tax return of LEBRUN 44 OUTILLAGE ?

The tax return of LEBRUN 44 OUTILLAGE 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 LEBRUN 44 OUTILLAGE operate?

LEBRUN 44 OUTILLAGE operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.