LECOT B.E : revenue, balance sheet and financial ratios

LECOT B.E is a French company founded 14 years ago, specialized in the sector Activité des économistes de la construction. Based in IVRY-SUR-SEINE (94200), this company of category PME shows in 2021 a revenue of 274 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LECOT B.E (SIREN 533949772)
Indicator 2024 2021 2020 2019 2018 2017
Revenue N/C 274 184 € 308 603 € 320 000 € 238 429 € 256 487 €
Net income -5 042 € 42 610 € 30 306 € 109 250 € 21 691 € 78 117 €
EBITDA N/C 56 105 € 39 592 € 151 236 € 28 955 € 139 419 €
Net margin N/C 15.5% 9.8% 34.1% 9.1% 30.5%

Revenue and income statement

In 2024, LECOT B.E records a net loss of 5 k€. This deficit will reduce equity on the balance sheet.

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

-5 042 €

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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 8%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

8.287%

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

14.038%

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

21.8%

Solvency indicators evolution
LECOT B.E

Sector positioning

Debt ratio
8.29 2024
2020
2021
2024
Q1: 0.04
Med: 10.46
Q3: 48.62
Good -10 pts over 3 years

In 2024, the debt ratio of LECOT B.E (8.29) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
14.04% 2024
2020
2021
2024
Q1: 9.79%
Med: 34.14%
Q3: 63.12%
Average -46 pts over 3 years

In 2024, the financial autonomy of LECOT B.E (14.0%) 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
1.31 years 2021
2020
2021
Q1: 0.0 years
Med: 0.01 years
Q3: 1.33 years
Average

In 2021, the repayment capacity of LECOT B.E (1.31) 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 117.33. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

117.329

Liquidity indicators evolution
LECOT B.E

Sector positioning

Liquidity ratio
117.33 2024
2020
2021
2024
Q1: 147.84
Med: 245.59
Q3: 452.78
Watch -55 pts over 3 years

In 2024, the liquidity ratio of LECOT B.E (117.33) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2021
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.93x
Average

In 2021, the interest coverage of LECOT B.E (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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 (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

0 €

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

0 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

0 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 and payment terms evolution
LECOT B.E

Positioning of LECOT B.E in its sector

Comparison with sector Activité des économistes de la construction

Similar companies (Activité des économistes de la construction)

Compare LECOT B.E with other companies in the same sector:

Frequently asked questions about LECOT B.E

What is the revenue of LECOT B.E ?

The revenue of LECOT B.E in 2021 is 274 k€.

Is LECOT B.E profitable?

LECOT B.E recorded a net loss in 2024.

Where is the headquarters of LECOT B.E ?

The headquarters of LECOT B.E is located in IVRY-SUR-SEINE (94200), in the department Val-de-Marne.

Where to find the tax return of LECOT B.E ?

The tax return of LECOT B.E 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 LECOT B.E operate?

LECOT B.E operates in the sector Activité des économistes de la construction (NAF code 74.90A). See the 'Sector positioning' section above to compare the company with its competitors.