SIREN : 834260135
LEC CONCEPT is a French company founded 8 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in BOURGES (18000), this company of category PME shows in 2024 a revenue of 55 k€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 |
|---|---|---|---|---|---|---|
| Revenue | 55 114 € | 59 843 € | 70 604 € | 52 087 € | 61 567 € | 66 712 € |
| Net income | -89 € | 2 789 € | 30 665 € | 32 023 € | 51 591 € | 59 422 € |
| EBITDA | 469 € | 1 863 € | 3 691 € | 4 538 € | 3 509 € | 3 474 € |
| Net margin | -0.2% | 4.7% | 43.4% | 61.5% | 83.8% | 89.1% |
In 2024, LEC CONCEPT achieves revenue of 55 k€. Activity remains stable over the period (CAGR: -3.7%). Slight decline of -8% vs 2023. After deducting consumption (0 €), gross margin stands at 55 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 469 €, representing 0.9% of revenue. Warning negative scissor effect: despite revenue change (-8%), EBITDA varies by -75%, reducing margin by 2.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -89 € (-0.2% of revenue), which will impact equity.
55 114 €
55 114 €
469 €
464 €
-89 €
0.9%
The debt ratio (= Financial debt / Equity x 100) stands at 142%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. The balance between equity and debt is satisfactory.
141.572%
39.713%
-0.161%
-2905.315
In 2024, the debt ratio of LEC CONCEPT (141.57) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of LEC CONCEPT (39.7%) 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.
In 2024, the repayment capacity of LEC CONCEPT (-2905.32) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 1389.41. 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 2516.0x. Operating income very largely covers interest expenses: high safety margin.
1389.406
2515.991
In 2024, the liquidity ratio of LEC CONCEPT (1389.41) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of LEC CONCEPT (2516.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. The company must finance 13 days of gap between collections and payments. Overall, WCR represents 1578 days of revenue, i.e. 242 k€ to permanently finance. Over 2019-2024, WCR increased by +146%, requiring additional financing.
241 599 €
28 j
15 j
0 j
1578 j
Based on 69 transactions of similar company sales
in 2024,
the value of LEC CONCEPT is estimated at
14 866 €
(range 8 173€ - 17 056€).
With an EBITDA of 469€, the sector multiple of 4.3x is applied.
The price/revenue ratio is 0.66x
(in line with sector norms).
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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 69 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LEC CONCEPT with other companies in the same sector:
Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion
The revenue of LEC CONCEPT in 2024 is 55 k€.
LEC CONCEPT recorded a net loss in 2024.
The headquarters of LEC CONCEPT is located in BOURGES (18000), in the department Cher.
The tax return of LEC CONCEPT 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).
LEC CONCEPT operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.