LEFRANCOIS REYNAUD : revenue, balance sheet and financial ratios

LEFRANCOIS REYNAUD is a French company founded 55 years ago, specialized in the sector Administration d'immeubles et autres biens immobiliers. Based in CANNES (06400), this company of category GE shows in 2024 a revenue of 67 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - LEFRANCOIS REYNAUD (SIREN 304606627)
Indicator 2024 2023 2020 2019 2018 2017 2016 2015
Revenue 66 830 € 68 609 € 1 206 100 € 1 196 782 € 1 240 100 € 1 115 425 € 967 650 € 939 696 €
Net income 34 166 € 30 872 € 15 701 € 38 091 € 68 326 € 102 758 € 41 416 € 53 028 €
EBITDA 64 655 € 53 643 € 55 543 € 36 960 € 91 007 € 164 749 € 69 723 € 94 885 €
Net margin 51.1% 45.0% 1.3% 3.2% 5.5% 9.2% 4.3% 5.6%

Revenue and income statement

In 2024, LEFRANCOIS REYNAUD achieves revenue of 67 k€. Revenue is declining over the period 2015-2024 (CAGR: -25.5%). Slight decline of -3% vs 2023. After deducting consumption (0 €), gross margin stands at 67 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 65 k€, representing 96.7% of revenue. Positive scissor effect: EBITDA margin improves by +18.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 34 k€, i.e. 51.1% 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

66 830 €

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

66 830 €

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

64 655 €

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

45 430 €

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

34 166 €

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

96.7%

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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 64%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 69.6% 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 (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

63.601%

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

51.952%

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

69.568%

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

6.224

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

8.5%

Solvency indicators evolution
LEFRANCOIS REYNAUD

Sector positioning

Debt ratio
63.6 2024
2020
2023
2024
Q1: 0.0
Med: 10.26
Q3: 67.95
Average +17 pts over 3 years

In 2024, the debt ratio of LEFRANCOIS REYNAUD (63.60) 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
51.95% 2024
2020
2023
2024
Q1: 3.12%
Med: 14.32%
Q3: 43.61%
Excellent +48 pts over 3 years

In 2024, the financial autonomy of LEFRANCOIS REYNAUD (52.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
6.22 years 2024
2020
2023
2024
Q1: 0.0 years
Med: 0.18 years
Q3: 4.28 years
Average +6 pts over 3 years

In 2024, the repayment capacity of LEFRANCOIS REYNAUD (6.22) 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 447.66. 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

447.656

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

0.0

Liquidity indicators evolution
LEFRANCOIS REYNAUD

Sector positioning

Liquidity ratio
447.66 2024
2020
2023
2024
Q1: 100.01
Med: 116.56
Q3: 409.44
Excellent +49 pts over 3 years

In 2024, the liquidity ratio of LEFRANCOIS REYNAUD (447.66) 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
0.0x 2024
2020
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 7.78x
Average -50 pts over 3 years

In 2024, the interest coverage of LEFRANCOIS REYNAUD (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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4686 days. Excellent situation: suppliers finance 4686 days of the operating cycle (retail model). Overall, WCR represents 2672 days of revenue, i.e. 496 k€ to permanently finance. Over 2015-2024, WCR increased by +112%, 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

495 990 €

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

4686 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 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

2672 j

WCR and payment terms evolution
LEFRANCOIS REYNAUD

Positioning of LEFRANCOIS REYNAUD in its sector

Comparison with sector Administration d'immeubles et autres biens immobiliers

Valuation estimate

Based on 277 transactions of similar company sales (all years), the value of LEFRANCOIS REYNAUD is estimated at 63 844 € (range 21 102€ - 188 787€). With an EBITDA of 64 655€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.29x (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
277 transactions
21k€ 63k€ 188k€
63 844 € Range: 21 102€ - 188 787€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
64 655 € × 1.3x
Estimation 85 750 €
29 836€ - 258 718€
Revenue Multiple 30%
66 830 € × 0.29x
Estimation 19 070 €
9 192€ - 41 604€
Net Income Multiple 20%
34 166 € × 2.2x
Estimation 76 240 €
17 134€ - 234 735€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 (Administration d'immeubles et autres biens immobiliers)

Compare LEFRANCOIS REYNAUD with other companies in the same sector:

Voir toutes les statistiques du secteur Administration d'immeubles et autres biens immobiliers

Frequently asked questions about LEFRANCOIS REYNAUD

What is the revenue of LEFRANCOIS REYNAUD ?

The revenue of LEFRANCOIS REYNAUD in 2024 is 67 k€.

Is LEFRANCOIS REYNAUD profitable?

Yes, LEFRANCOIS REYNAUD generated a net profit of 34 k€ in 2024.

Where is the headquarters of LEFRANCOIS REYNAUD ?

The headquarters of LEFRANCOIS REYNAUD is located in CANNES (06400), in the department Alpes-Maritimes.

Where to find the tax return of LEFRANCOIS REYNAUD ?

The tax return of LEFRANCOIS REYNAUD 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 REYNAUD operate?

LEFRANCOIS REYNAUD operates in the sector Administration d'immeubles et autres biens immobiliers (NAF code 68.32A). See the 'Sector positioning' section above to compare the company with its competitors.