LEFRANCOIS NEGOCE : revenue, balance sheet and financial ratios

LEFRANCOIS NEGOCE is a French company founded 21 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in CLENLEU (62650), this company of category PME shows in 2022 a revenue of 1.1 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 - LEFRANCOIS NEGOCE (SIREN 480518976)
Indicator 2024 2022 2021 2019 2018 2017 2016
Revenue N/C 1 113 142 € 1 000 929 € 2 085 454 € 2 498 096 € 2 189 816 € 1 545 704 €
Net income 49 707 € 6 930 € 673 € 39 934 € 31 630 € 80 397 € 58 837 €
EBITDA N/C 6 931 € -10 878 € 52 853 € 39 421 € 119 241 € 78 283 €
Net margin N/C 0.6% 0.1% 1.9% 1.3% 3.7% 3.8%

Revenue and income statement

In 2024, LEFRANCOIS NEGOCE generates positive net income of 50 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 59 k€ -> 50 k€.

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

49 707 €

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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 49%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory.

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

48.716%

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

32.624%

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

4.2%

Solvency indicators evolution
LEFRANCOIS NEGOCE

Sector positioning

Debt ratio
48.72 2024
2021
2022
2024
Q1: 2.09
Med: 17.77
Q3: 57.11
Average +45 pts over 3 years

In 2024, the debt ratio of LEFRANCOIS NEGOCE (48.72) 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
32.62% 2024
2021
2022
2024
Q1: 25.79%
Med: 46.44%
Q3: 64.15%
Average -40 pts over 3 years

In 2024, the financial autonomy of LEFRANCOIS NEGOCE (32.6%) 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
0.0 years 2022
2021
2022
Q1: 0.0 years
Med: 0.56 years
Q3: 2.15 years
Excellent

In 2022, the repayment capacity of LEFRANCOIS NEGOCE (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 191.57. 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

191.571

Liquidity indicators evolution
LEFRANCOIS NEGOCE

Sector positioning

Liquidity ratio
191.57 2024
2021
2022
2024
Q1: 160.67
Med: 234.91
Q3: 352.85
Average -16 pts over 3 years

In 2024, the liquidity ratio of LEFRANCOIS NEGOCE (191.57) 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
0.0x 2022
2021
2022
Q1: 0.0x
Med: 0.85x
Q3: 3.66x
Average

In 2022, the interest coverage of LEFRANCOIS NEGOCE (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
LEFRANCOIS NEGOCE

Positioning of LEFRANCOIS NEGOCE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 35 957€ to 549 286€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
35k€ 90k€ 549k€
90 650 € Range: 35 957€ - 549 286€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 gros (commerce interentreprises) de bois et de matériaux de construction )

Compare LEFRANCOIS NEGOCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about LEFRANCOIS NEGOCE

What is the revenue of LEFRANCOIS NEGOCE ?

The revenue of LEFRANCOIS NEGOCE in 2022 is 1.1 M€.

Is LEFRANCOIS NEGOCE profitable?

Yes, LEFRANCOIS NEGOCE generated a net profit of 50 k€ in 2024.

Where is the headquarters of LEFRANCOIS NEGOCE ?

The headquarters of LEFRANCOIS NEGOCE is located in CLENLEU (62650), in the department Pas-de-Calais.

Where to find the tax return of LEFRANCOIS NEGOCE ?

The tax return of LEFRANCOIS NEGOCE 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 LEFRANCOIS NEGOCE operate?

LEFRANCOIS NEGOCE operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.