LEGOUPIL INDUSTRIE : revenue, balance sheet and financial ratios

LEGOUPIL INDUSTRIE is a French company founded 38 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in VIRE-NORMANDIE (14500), this company of category ETI shows in 2024 a revenue of 26.4 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 - LEGOUPIL INDUSTRIE (SIREN 347793754)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 26 379 516 € 30 820 688 € 27 964 212 € 27 539 009 € 27 857 803 € 27 936 112 € 32 814 653 € 21 328 356 € 19 232 326 €
Net income 1 968 622 € 2 093 876 € 1 698 761 € 1 668 788 € 1 880 079 € 1 386 980 € 6 443 602 € 3 206 094 € 2 832 242 €
EBITDA 10 643 504 € 11 154 920 € 10 062 430 € 9 643 638 € 9 808 758 € 8 142 643 € 9 141 315 € 8 976 564 € 9 360 579 €
Net margin 7.5% 6.8% 6.1% 6.1% 6.7% 5.0% 19.6% 15.0% 14.7%

Revenue and income statement

In 2024, LEGOUPIL INDUSTRIE achieves revenue of 26.4 M€. Revenue is growing positively over 9 years (CAGR: +4.0%). Significant drop of -14% vs 2023. After deducting consumption (7.1 M€), gross margin stands at 19.3 M€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 10.6 M€, representing 40.3% of revenue. Positive scissor effect: EBITDA margin improves by +4.2 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 2.0 M€, i.e. 7.5% 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

26 379 516 €

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

19 264 527 €

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

10 643 504 €

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

2 944 577 €

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

1 968 622 €

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

40.3%

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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 132%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 35.4% 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

132.477%

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

31.104%

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

35.366%

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

2.473

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

48.6%

Solvency indicators evolution
LEGOUPIL INDUSTRIE

Sector positioning

Debt ratio
132.48 2024
2022
2023
2024
Q1: 6.02
Med: 21.48
Q3: 63.73
Watch

In 2024, the debt ratio of LEGOUPIL INDUSTRIE (132.48) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
31.1% 2024
2022
2023
2024
Q1: 26.51%
Med: 45.66%
Q3: 61.6%
Average -6 pts over 3 years

In 2024, the financial autonomy of LEGOUPIL INDUSTRIE (31.1%) 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
2.47 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.73 years
Q3: 2.18 years
Average

In 2024, the repayment capacity of LEGOUPIL INDUSTRIE (2.47) 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 148.16. 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 4.5x. Financial charges are adequately covered by operations.

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

148.156

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

4.51

Liquidity indicators evolution
LEGOUPIL INDUSTRIE

Sector positioning

Liquidity ratio
148.16 2024
2022
2023
2024
Q1: 167.49
Med: 240.93
Q3: 341.44
Watch

In 2024, the liquidity ratio of LEGOUPIL INDUSTRIE (148.16) 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
4.51x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.53x
Q3: 6.1x
Good +5 pts over 3 years

In 2024, the interest coverage of LEGOUPIL INDUSTRIE (4.5x) 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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 76 days (= Average inventory / Cost of goods x 360). WCR is negative (-60 days): operations structurally generate cash. Notable WCR improvement over the period (-672%), freeing up cash.

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

-4 371 613 €

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

57 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

66 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

76 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

-60 j

WCR and payment terms evolution
LEGOUPIL INDUSTRIE

Positioning of LEGOUPIL INDUSTRIE in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of LEGOUPIL INDUSTRIE is estimated at 7 290 722 € (range 4 628 584€ - 16 789 083€). With an EBITDA of 10 643 504€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.13x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
56 tx
4628k€ 7290k€ 16789k€
7 290 722 € Range: 4 628 584€ - 16 789 083€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
10 643 504 € × 1.0x
Estimation 11 035 830 €
7 085 853€ - 25 473 043€
Revenue Multiple 30%
26 379 516 € × 0.13x
Estimation 3 395 802 €
1 791 490€ - 4 311 520€
Net Income Multiple 20%
1 968 622 € × 1.9x
Estimation 3 770 331 €
2 741 057€ - 13 795 531€
How is this estimate calculated?

This estimate is based on the analysis of 56 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 (Fabrication de structures métalliques et de parties de structures)

Compare LEGOUPIL INDUSTRIE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Frequently asked questions about LEGOUPIL INDUSTRIE

What is the revenue of LEGOUPIL INDUSTRIE ?

The revenue of LEGOUPIL INDUSTRIE in 2024 is 26.4 M€.

Is LEGOUPIL INDUSTRIE profitable?

Yes, LEGOUPIL INDUSTRIE generated a net profit of 2.0 M€ in 2024.

Where is the headquarters of LEGOUPIL INDUSTRIE ?

The headquarters of LEGOUPIL INDUSTRIE is located in VIRE-NORMANDIE (14500), in the department Calvados.

Where to find the tax return of LEGOUPIL INDUSTRIE ?

The tax return of LEGOUPIL INDUSTRIE 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 LEGOUPIL INDUSTRIE operate?

LEGOUPIL INDUSTRIE operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.