LECLUSE AUTOMOBILES LAVAL : revenue, balance sheet and financial ratios

LECLUSE AUTOMOBILES LAVAL is a French company founded 35 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in LAVAL (53000), this company of category ETI shows in 2024 a revenue of 58.9 M€. 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 - LECLUSE AUTOMOBILES LAVAL (SIREN 378712970)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 58 931 213 € 48 416 114 € 39 150 889 € 34 620 962 € 29 168 537 € 34 141 191 € 30 738 538 € 29 816 313 € 20 806 606 €
Net income 1 613 970 € 1 494 745 € 1 068 463 € 620 357 € 185 973 € 138 930 € 154 425 € 617 046 € 139 204 €
EBITDA 2 795 644 € 2 581 653 € 1 856 293 € 1 206 946 € 449 668 € 325 620 € 368 208 € 267 189 € 300 568 €
Net margin 2.7% 3.1% 2.7% 1.8% 0.6% 0.4% 0.5% 2.1% 0.7%

Revenue and income statement

In 2024, LECLUSE AUTOMOBILES LAVAL achieves revenue of 58.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +13.9%. Vs 2023, growth of +22% (48.4 M€ -> 58.9 M€). After deducting consumption (48.7 M€), gross margin stands at 10.3 M€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.8 M€, representing 4.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.6 M€, i.e. 2.7% 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

58 931 213 €

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

10 251 188 €

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

2 795 644 €

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

2 542 677 €

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

1 613 970 €

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

4.7%

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Chart evolution

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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 129%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.1% 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

129.143%

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

23.311%

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

3.136%

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

3.313

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

17.1%

Solvency indicators evolution
LECLUSE AUTOMOBILES LAVAL

Sector positioning

Debt ratio
129.14 2024
2022
2023
2024
Q1: 4.07
Med: 38.27
Q3: 128.18
Average

In 2024, the debt ratio of LECLUSE AUTOMOBILES LAVAL (129.14) 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
23.31% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.27%
Q3: 53.17%
Average +9 pts over 3 years

In 2024, the financial autonomy of LECLUSE AUTOMOBILES LAVAL (23.3%) 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
3.31 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average

In 2024, the repayment capacity of LECLUSE AUTOMOBILES LAVAL (3.31) 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 197.98. 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 6.1x. 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

197.979

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

6.128

Liquidity indicators evolution
LECLUSE AUTOMOBILES LAVAL

Sector positioning

Liquidity ratio
197.98 2024
2022
2023
2024
Q1: 133.15
Med: 200.63
Q3: 386.16
Average

In 2024, the liquidity ratio of LECLUSE AUTOMOBILES LAVAL (197.98) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
6.13x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.16x
Good

In 2024, the interest coverage of LECLUSE AUTOMOBILES LAVAL (6.1x) 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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 63 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 87 days of revenue, i.e. 14.2 M€ to permanently finance. Over 2016-2024, WCR increased by +240%, 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

14 225 995 €

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

18 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

46 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

63 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

87 j

WCR and payment terms evolution
LECLUSE AUTOMOBILES LAVAL

Positioning of LECLUSE AUTOMOBILES LAVAL in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of LECLUSE AUTOMOBILES LAVAL is estimated at 5 932 928 € (range 2 588 592€ - 11 035 669€). With an EBITDA of 2 795 644€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.16x (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
148 transactions
2588k€ 5932k€ 11035k€
5 932 928 € Range: 2 588 592€ - 11 035 669€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 795 644 € × 1.6x
Estimation 4 510 006 €
1 678 254€ - 6 714 894€
Revenue Multiple 30%
58 931 213 € × 0.16x
Estimation 9 452 724 €
4 317 198€ - 16 679 386€
Net Income Multiple 20%
1 613 970 € × 2.6x
Estimation 4 210 542 €
2 271 532€ - 13 372 032€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 voitures et de véhicules automobiles légers)

Compare LECLUSE AUTOMOBILES LAVAL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about LECLUSE AUTOMOBILES LAVAL

What is the revenue of LECLUSE AUTOMOBILES LAVAL ?

The revenue of LECLUSE AUTOMOBILES LAVAL in 2024 is 58.9 M€.

Is LECLUSE AUTOMOBILES LAVAL profitable?

Yes, LECLUSE AUTOMOBILES LAVAL generated a net profit of 1.6 M€ in 2024.

Where is the headquarters of LECLUSE AUTOMOBILES LAVAL ?

The headquarters of LECLUSE AUTOMOBILES LAVAL is located in LAVAL (53000), in the department Mayenne.

Where to find the tax return of LECLUSE AUTOMOBILES LAVAL ?

The tax return of LECLUSE AUTOMOBILES LAVAL 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 LECLUSE AUTOMOBILES LAVAL operate?

LECLUSE AUTOMOBILES LAVAL operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.