LECLAIRE THIEFAINE WINES ET DEVELOPMENT : revenue, balance sheet and financial ratios

LECLAIRE THIEFAINE WINES ET DEVELOPMENT is a French company founded 15 years ago, specialized in the sector Activités des sièges sociaux. Based in AY-CHAMPAGNE (51160), this company of category PME shows in 2024 a revenue of 161 k€. 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 - LECLAIRE THIEFAINE WINES ET DEVELOPMENT (SIREN 527765127)
Indicator 2024 2023 2022 2021 2020
Revenue 160 623 € 200 000 € 831 € 1 195 € 18 878 €
Net income 312 232 € 409 723 € 201 761 € 358 857 € 98 672 €
EBITDA 99 258 € 121 950 € -50 557 € -21 934 € 102 €
Net margin 194.4% 204.9% 24279.3% 30029.9% 522.7%

Revenue and income statement

In 2024, LECLAIRE THIEFAINE WINES ET DEVELOPMENT achieves revenue of 161 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +70.8%. Significant drop of -20% vs 2023. After deducting consumption (0 €), gross margin stands at 161 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 99 k€, representing 61.8% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 312 k€, i.e. 194.4% 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

160 623 €

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

160 623 €

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

99 258 €

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

97 436 €

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

312 232 €

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

61.8%

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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 99%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 195.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

99.211%

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

195.521%

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

11.9%

Solvency indicators evolution
LECLAIRE THIEFAINE WINES ET DEVELOPMENT

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.06
Med: 14.64
Q3: 89.5
Excellent

In 2024, the debt ratio of LECLAIRE THIEFAINE WINES ... (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
99.21% 2024
2022
2023
2024
Q1: 11.6%
Med: 51.97%
Q3: 85.23%
Excellent

In 2024, the financial autonomy of LECLAIRE THIEFAINE WINES ... (99.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.21 years
Q3: 3.74 years
Excellent

In 2024, the repayment capacity of LECLAIRE THIEFAINE WINES ... (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 10190.78. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

10190.783

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

0.001

Liquidity indicators evolution
LECLAIRE THIEFAINE WINES ET DEVELOPMENT

Sector positioning

Liquidity ratio
10190.78 2024
2022
2023
2024
Q1: 116.82
Med: 458.52
Q3: 2178.3
Excellent

In 2024, the liquidity ratio of LECLAIRE THIEFAINE WINES ... (10190.78) 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.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: -45.38x
Med: 0.0x
Q3: 2.89x
Good

In 2024, the interest coverage of LECLAIRE THIEFAINE WINES ... (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 1007 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. The gap of 946 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 6517 days of revenue, i.e. 2.9 M€ to permanently finance. Over 2020-2024, WCR increased by +72%, requiring additional financing.

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

2 907 710 €

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

1007 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

61 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

6517 j

WCR and payment terms evolution
LECLAIRE THIEFAINE WINES ET DEVELOPMENT

Positioning of LECLAIRE THIEFAINE WINES ET DEVELOPMENT in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 103 transactions of similar company sales in 2024, the value of LECLAIRE THIEFAINE WINES ET DEVELOPMENT is estimated at 861 630 € (range 255 523€ - 2 048 572€). With an EBITDA of 99 258€, the sector multiple of 5.0x is applied. The price/revenue ratio is 0.38x (conservative valuation). 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.

Estimated enterprise value 2024
103 transactions
255k€ 861k€ 2048k€
861 630 € Range: 255 523€ - 2 048 572€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
99 258 € × 5.0x
Estimation 499 398 €
85 968€ - 826 159€
Revenue Multiple 30%
160 623 € × 0.38x
Estimation 60 654 €
28 910€ - 122 500€
Net Income Multiple 20%
312 232 € × 9.5x
Estimation 2 968 677 €
1 019 335€ - 7 993 716€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 des sièges sociaux)

Compare LECLAIRE THIEFAINE WINES ET DEVELOPMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about LECLAIRE THIEFAINE WINES ET DEVELOPMENT

What is the revenue of LECLAIRE THIEFAINE WINES ET DEVELOPMENT ?

The revenue of LECLAIRE THIEFAINE WINES ET DEVELOPMENT in 2024 is 161 k€.

Is LECLAIRE THIEFAINE WINES ET DEVELOPMENT profitable?

Yes, LECLAIRE THIEFAINE WINES ET DEVELOPMENT generated a net profit of 312 k€ in 2024.

Where is the headquarters of LECLAIRE THIEFAINE WINES ET DEVELOPMENT ?

The headquarters of LECLAIRE THIEFAINE WINES ET DEVELOPMENT is located in AY-CHAMPAGNE (51160), in the department Marne.

Where to find the tax return of LECLAIRE THIEFAINE WINES ET DEVELOPMENT ?

The tax return of LECLAIRE THIEFAINE WINES ET DEVELOPMENT 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 LECLAIRE THIEFAINE WINES ET DEVELOPMENT operate?

LECLAIRE THIEFAINE WINES ET DEVELOPMENT operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.