LECOMTE PAYSAGE : revenue, balance sheet and financial ratios
LECOMTE PAYSAGE is a French company
founded 25 years ago,
specialized in the sector Services d'aménagement paysager .
Based in ORVAULT (44700),
this company of category PME
shows in 2023 a revenue of 1.5 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LECOMTE PAYSAGE (SIREN 434346664)
Indicator
2025
2024
2023
2021
2020
2019
2018
Revenue
N/C
N/C
1 531 599 €
902 859 €
646 341 €
536 160 €
471 195 €
Net income
62 952 €
9 842 €
24 032 €
46 282 €
31 439 €
19 095 €
32 985 €
EBITDA
N/C
N/C
77 532 €
60 201 €
41 472 €
25 010 €
20 921 €
Net margin
N/C
N/C
1.6%
5.1%
4.9%
3.6%
7.0%
Revenue and income statement
In 2025, LECOMTE PAYSAGE generates positive net income of 63 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2025: 33 k€ -> 63 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
62 952 €
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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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Item
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 79%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
78.991%
Financial autonomy (2025)
?
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
26.394%
Asset age ratio (2025)
?
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
2018
2019
2020
2021
2023
2024
2025
Debt ratio
1.168
22.797
59.272
85.783
113.037
106.438
78.991
Financial autonomy
39.465
43.81
35.215
30.064
23.539
25.796
26.394
Repayment capacity
0.025
0.939
2.553
2.612
2.262
None
None
Cash flow / Revenue
5.019%
4.059%
4.349%
5.081%
4.445%
None%
None%
Sector positioning
Debt ratio
78.992025
2023
2024
2025
Q1: 8.08
Med: 27.61
Q3: 72.06
Average
In 2025, the debt ratio of LECOMTE PAYSAGE (78.99) 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
26.39%2025
2023
2024
2025
Q1: 22.59%
Med: 40.68%
Q3: 57.38%
Average-5 pts over 3 years
In 2025, the financial autonomy of LECOMTE PAYSAGE (26.4%) 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
2.26 years2023
2023
Q1: 0.0 years
Med: 0.49 years
Q3: 1.75 years
Average
In 2023, the repayment capacity of LECOMTE PAYSAGE (2.26) 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 149.55. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
149.554
Liquidity indicators evolution LECOMTE PAYSAGE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2018
2019
2020
2021
2023
2024
2025
Liquidity ratio
74.175
159.741
130.126
196.694
116.954
143.989
149.554
Interest coverage
1.491
1.559
2.013
2.905
6.352
None
None
Sector positioning
Liquidity ratio
149.552025
2023
2024
2025
Q1: 145.15
Med: 201.2
Q3: 300.36
Average
In 2025, the liquidity ratio of LECOMTE PAYSAGE (149.55) 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
6.35x2023
2023
Q1: 0.0x
Med: 0.57x
Q3: 2.7x
Excellent
In 2023, the interest coverage of LECOMTE PAYSAGE (6.3x) 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.
Operating WCR (2025)
?
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
0 €
Customer credit (2025)
?
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
0 j
Supplier credit (2025)
?
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
0 j
Inventory turnover (2025)
?
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 and payment terms evolution LECOMTE PAYSAGE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2021
2023
2024
2025
Operating WCR
-22 222 €
5 860 €
-41 689 €
-29 442 €
-51 477 €
0 €
0 €
Inventory turnover (days)
2
2
2
2
1
0
0
Customer payment term (days)
14
24
29
40
17
0
0
Supplier payment term (days)
30
44
34
37
56
0
0
Positioning of LECOMTE PAYSAGE in its sector
Comparison with sector Services d'aménagement paysager
Valuation estimate
Based on 125 transactions of similar company sales
(all years),
the value of LECOMTE PAYSAGE is estimated at
203 106 €
(range 60 382€ - 452 631€).
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 value2025
125 transactions
60k€203k€452k€
203 106 €Range: 60 382€ - 452 631€
NAF 5 all-time
Valuation method used
Net Income Multiple
62 952 €
×
3.2x
=203 106 €
Range: 60 383€ - 452 631€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 125 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 (Services d'aménagement paysager )
Compare LECOMTE PAYSAGE with other companies in the same sector:
Yes, LECOMTE PAYSAGE generated a net profit of 63 k€ in 2025.
Where is the headquarters of LECOMTE PAYSAGE ?
The headquarters of LECOMTE PAYSAGE is located in ORVAULT (44700), in the department Loire-Atlantique.
Where to find the tax return of LECOMTE PAYSAGE ?
The tax return of LECOMTE PAYSAGE 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 LECOMTE PAYSAGE operate?
LECOMTE PAYSAGE operates in the sector Services d'aménagement paysager (NAF code 81.30Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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