LECOUFFE PERE ET FILS : revenue, balance sheet and financial ratios

LECOUFFE PERE ET FILS is a French company founded 66 years ago, specialized in the sector Réparation de machines et équipements mécaniques. Based in GENECH (59242), this company of category PME shows in 2023 a revenue of 137 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - LECOUFFE PERE ET FILS (SIREN 460500770)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 137 071 € 126 954 € 120 990 € 119 468 € 116 939 € 114 342 € 111 590 € 110 461 €
Net income 179 144 € 207 213 € 122 103 € 119 386 € 117 868 € 115 751 € 112 301 € 114 011 €
EBITDA 133 541 € 123 534 € 117 685 € 116 253 € 113 763 € 111 010 € 108 282 € 106 836 €
Net margin 130.7% 163.2% 100.9% 99.9% 100.8% 101.2% 100.6% 103.2%

Revenue and income statement

In 2023, LECOUFFE PERE ET FILS achieves revenue of 137 k€. Revenue is growing positively over 8 years (CAGR: +3.1%). Vs 2022: +8%. After deducting consumption (0 €), gross margin stands at 137 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 134 k€, representing 97.4% 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 179 k€, i.e. 130.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

137 071 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

137 071 €

EBITDA (2023) ?
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

133 541 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

128 201 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

179 144 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

97.4%

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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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 134.6% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

8.377%

Financial autonomy (2023) ?
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

6.719%

Cash flow / Revenue (2023) ?
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

134.59%

Repayment capacity (2023) ?
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

0.108

Asset age ratio (2023) ?
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

17.0%

Solvency indicators evolution
LECOUFFE PERE ET FILS

Sector positioning

Debt ratio
8.38 2023
2021
2022
2023
Q1: 2.93
Med: 19.64
Q3: 60.67
Good

In 2023, the debt ratio of LECOUFFE PERE ET FILS (8.38) 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
6.72% 2023
2021
2022
2023
Q1: 21.66%
Med: 42.7%
Q3: 61.08%
Average

In 2023, the financial autonomy of LECOUFFE PERE ET FILS (6.7%) 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
0.11 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.41 years
Q3: 1.77 years
Good

In 2023, the repayment capacity of LECOUFFE PERE ET FILS (0.11) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 4334.41. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

4334.409

Interest coverage (2023) ?
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

0.909

Liquidity indicators evolution
LECOUFFE PERE ET FILS

Sector positioning

Liquidity ratio
4334.41 2023
2021
2022
2023
Q1: 166.89
Med: 236.12
Q3: 336.32
Excellent

In 2023, the liquidity ratio of LECOUFFE PERE ET FILS (4334.41) 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.

Interest coverage
0.91x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.61x
Q3: 3.09x
Good +28 pts over 3 years

In 2023, the interest coverage of LECOUFFE PERE ET FILS (0.9x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 7 days. Favorable situation: supplier credit is longer than customer credit by 7 days. WCR is negative (-100 days): operations structurally generate cash. Notable WCR improvement over the period (-618%), freeing up cash.

Operating WCR (2023) ?
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

-37 891 €

Customer credit (2023) ?
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 (2023) ?
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

7 j

Inventory turnover (2023) ?
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 (2023) ?
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

-100 j

WCR and payment terms evolution
LECOUFFE PERE ET FILS

Positioning of LECOUFFE PERE ET FILS in its sector

Comparison with sector Réparation de machines et équipements mécaniques

Valuation estimate

Based on 104 transactions of similar company sales (all years), the value of LECOUFFE PERE ET FILS is estimated at 125 956 € (range 83 765€ - 418 299€). With an EBITDA of 133 541€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.27x (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 2023
104 transactions
83k€ 125k€ 418k€
125 956 € Range: 83 765€ - 418 299€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
133 541 € × 1.0x
Estimation 137 318 €
94 786€ - 449 231€
Revenue Multiple 30%
137 071 € × 0.27x
Estimation 36 859 €
19 655€ - 93 613€
Net Income Multiple 20%
179 144 € × 1.3x
Estimation 231 196 €
152 381€ - 828 003€
How is this estimate calculated?

This estimate is based on the analysis of 104 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 (Réparation de machines et équipements mécaniques)

Compare LECOUFFE PERE ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de machines et équipements mécaniques

Frequently asked questions about LECOUFFE PERE ET FILS

What is the revenue of LECOUFFE PERE ET FILS ?

The revenue of LECOUFFE PERE ET FILS in 2023 is 137 k€.

Is LECOUFFE PERE ET FILS profitable?

Yes, LECOUFFE PERE ET FILS generated a net profit of 179 k€ in 2023.

Where is the headquarters of LECOUFFE PERE ET FILS ?

The headquarters of LECOUFFE PERE ET FILS is located in GENECH (59242), in the department Nord.

Where to find the tax return of LECOUFFE PERE ET FILS ?

The tax return of LECOUFFE PERE ET FILS 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 LECOUFFE PERE ET FILS operate?

LECOUFFE PERE ET FILS operates in the sector Réparation de machines et équipements mécaniques (NAF code 33.12Z). See the 'Sector positioning' section above to compare the company with its competitors.