LEFRANCQ FINANCEMENTS : revenue, balance sheet and financial ratios

LEFRANCQ FINANCEMENTS is a French company founded 20 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in NIMES (30900), this company of category PME shows in 2024 a revenue of 1.2 M€. 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 - LEFRANCQ FINANCEMENTS (SIREN 489615708)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013
Revenue 1 168 836 € 1 196 407 € 1 142 996 € 1 612 800 € 1 566 600 € 1 141 600 € 1 241 400 € 1 118 044 € 1 232 800 € 1 177 292 € 1 130 200 € 996 466 €
Net income 150 221 € 136 421 € 302 901 € 74 486 € 73 417 € 7 189 € 71 505 € -92 370 € 90 296 € 73 783 € 64 562 € 89 170 €
EBITDA 6 202 € 51 371 € 5 947 € 72 097 € 285 740 € 286 € -5 486 € -211 340 € 39 790 € 36 479 € 31 462 € 32 835 €
Net margin 12.9% 11.4% 26.5% 4.6% 4.7% 0.6% 5.8% -8.3% 7.3% 6.3% 5.7% 8.9%

Revenue and income statement

In 2024, LEFRANCQ FINANCEMENTS achieves revenue of 1.2 M€. Revenue is growing positively over 12 years (CAGR: +1.5%). Slight decline of -2% vs 2023. After deducting consumption (406 €), gross margin stands at 1.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6 k€, representing 0.5% of revenue. Warning negative scissor effect: despite revenue change (-2%), EBITDA varies by -88%, reducing margin by 3.8 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 150 k€, i.e. 12.9% 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

1 168 836 €

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

1 168 430 €

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

6 202 €

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

8 231 €

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

150 221 €

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

0.5%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 80%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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 5.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 12.6% 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

80.067%

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

47.57%

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

12.605%

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

5.018

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

36.7%

Solvency indicators evolution
LEFRANCQ FINANCEMENTS

Sector positioning

Debt ratio
80.07 2024
2022
2023
2024
Q1: 0.01
Med: 13.69
Q3: 116.56
Average +16 pts over 3 years

In 2024, the debt ratio of LEFRANCQ FINANCEMENTS (80.07) 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
47.57% 2024
2022
2023
2024
Q1: 13.95%
Med: 55.8%
Q3: 90.35%
Average

In 2024, the financial autonomy of LEFRANCQ FINANCEMENTS (47.6%) 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
5.02 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.15 years
Q3: 4.69 years
Average +50 pts over 3 years

In 2024, the repayment capacity of LEFRANCQ FINANCEMENTS (5.02) 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 681.19. 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 287.2x. Operating income very largely covers interest expenses: high safety margin.

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

681.19

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

287.182

Liquidity indicators evolution
LEFRANCQ FINANCEMENTS

Sector positioning

Liquidity ratio
681.19 2024
2022
2023
2024
Q1: 132.35
Med: 897.73
Q3: 5412.13
Average +12 pts over 3 years

In 2024, the liquidity ratio of LEFRANCQ FINANCEMENTS (681.19) 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
287.18x 2024
2022
2023
2024
Q1: -144.56x
Med: -8.16x
Q3: 0.0x
Excellent

In 2024, the interest coverage of LEFRANCQ FINANCEMENTS (287.2x) 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. Average customer payment term: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 119 days. Excellent situation: suppliers finance 106 days of the operating cycle (retail model). Overall, WCR represents 504 days of revenue, i.e. 1.6 M€ to permanently finance. Over 2013-2024, WCR increased by +586%, 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

1 635 611 €

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

13 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

119 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

504 j

WCR and payment terms evolution
LEFRANCQ FINANCEMENTS

Positioning of LEFRANCQ FINANCEMENTS in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 265 719€ to 930 708€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
265k€ 688k€ 930k€
688 948 € Range: 265 719€ - 930 708€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 26 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 (Fonds de placement et entités financières similaires)

Compare LEFRANCQ FINANCEMENTS with other companies in the same sector:

Voir toutes les statistiques du secteur Fonds de placement et entités financières similaires

Frequently asked questions about LEFRANCQ FINANCEMENTS

What is the revenue of LEFRANCQ FINANCEMENTS ?

The revenue of LEFRANCQ FINANCEMENTS in 2024 is 1.2 M€.

Is LEFRANCQ FINANCEMENTS profitable?

Yes, LEFRANCQ FINANCEMENTS generated a net profit of 150 k€ in 2024.

Where is the headquarters of LEFRANCQ FINANCEMENTS ?

The headquarters of LEFRANCQ FINANCEMENTS is located in NIMES (30900), in the department Gard.

Where to find the tax return of LEFRANCQ FINANCEMENTS ?

The tax return of LEFRANCQ FINANCEMENTS 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 LEFRANCQ FINANCEMENTS operate?

LEFRANCQ FINANCEMENTS operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.