LEJEUNE SA : revenue, balance sheet and financial ratios

LEJEUNE SA is a French company founded 27 years ago, specialized in the sector Fabrication d'autres réservoirs, citernes et conteneurs métalliques. Based in SAINT-MAGNE-DE-CASTILLON (33350), this company of category ETI shows in 2025 a revenue of 7.0 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 - LEJEUNE SA (SIREN 419126271)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 6 955 370 € 6 149 050 € 5 909 383 € 6 031 484 € 4 746 079 € 5 585 476 € 6 327 612 € 5 912 651 € 6 293 610 €
Net income 1 401 189 € 692 355 € 805 144 € 587 594 € 331 895 € 606 671 € 941 022 € 788 979 € 534 770 €
EBITDA 2 061 579 € 1 096 580 € 1 324 875 € 1 203 033 € 839 201 € 1 110 039 € 1 589 549 € 1 277 252 € 1 547 640 €
Net margin 20.1% 11.3% 13.6% 9.7% 7.0% 10.9% 14.9% 13.3% 8.5%

Revenue and income statement

In 2025, LEJEUNE SA achieves revenue of 7.0 M€. Revenue is growing positively over 9 years (CAGR: +1.3%). Vs 2024, growth of +13% (6.1 M€ -> 7.0 M€). After deducting consumption (1.7 M€), gross margin stands at 5.3 M€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.1 M€, representing 29.6% of revenue. Positive scissor effect: EBITDA margin improves by +11.8 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 1.4 M€, i.e. 20.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 955 370 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 270 661 €

EBITDA (2025) ?
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

2 061 579 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 713 818 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 401 189 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

29.6%

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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 0%. 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 86%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 25.3% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.001%

Financial autonomy (2025) ?
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

85.585%

Cash flow / Revenue (2025) ?
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

25.284%

Repayment capacity (2025) ?
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

0.0

Asset age ratio (2025) ?
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

42.5%

Solvency indicators evolution
LEJEUNE SA

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 8.23
Med: 29.64
Q3: 49.54
Excellent

In 2025, the debt ratio of LEJEUNE SA (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
85.58% 2025
2023
2024
2025
Q1: 30.07%
Med: 45.49%
Q3: 56.29%
Excellent

In 2025, the financial autonomy of LEJEUNE SA (85.6%) 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
0.0 years 2025
2023
2024
2025
Q1: 0.09 years
Med: 1.04 years
Q3: 1.82 years
Excellent

In 2025, the repayment capacity of LEJEUNE SA (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 498.87. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

498.867

Interest coverage (2025) ?
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
LEJEUNE SA

Sector positioning

Liquidity ratio
498.87 2025
2023
2024
2025
Q1: 190.99
Med: 255.29
Q3: 352.93
Excellent +43 pts over 3 years

In 2025, the liquidity ratio of LEJEUNE SA (498.87) 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 2025
2023
2024
2025
Q1: 0.4x
Med: 0.97x
Q3: 5.79x
Watch

In 2025, the interest coverage of LEJEUNE SA (0.0x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 59 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Inventory turnover is 121 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 380 days of revenue, i.e. 7.3 M€ to permanently finance. Over 2017-2025, WCR increased by +326%, requiring additional financing.

Operating WCR (2025) ?
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

7 348 070 €

Customer credit (2025) ?
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

59 j

Supplier credit (2025) ?
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

65 j

Inventory turnover (2025) ?
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

121 j

WCR in days of revenue (2025) ?
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

380 j

WCR and payment terms evolution
LEJEUNE SA

Positioning of LEJEUNE SA in its sector

Comparison with sector Fabrication d'autres réservoirs, citernes et conteneurs métalliques

Valuation estimate

Based on 276 transactions of similar company sales (all years), the value of LEJEUNE SA is estimated at 2 979 862 € (range 939 108€ - 7 620 977€). With an EBITDA of 2 061 579€, the sector multiple of 1.7x is applied. The price/revenue ratio is 0.18x (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 2025
276 transactions
939k€ 2979k€ 7620k€
2 979 862 € Range: 939 108€ - 7 620 977€
Section all-time Aggregated at NAF section level

Valuation detail by method

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EBITDA Multiple 50%
2 061 579 € × 1.7x
Estimation 3 567 648 €
975 548€ - 9 805 962€
Revenue Multiple 30%
6 955 370 € × 0.18x
Estimation 1 284 868 €
740 998€ - 2 416 406€
Net Income Multiple 20%
1 401 189 € × 2.9x
Estimation 4 052 889 €
1 145 172€ - 9 965 375€
How is this estimate calculated?

This estimate is based on the analysis of 276 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 d'autres réservoirs, citernes et conteneurs métalliques)

Compare LEJEUNE SA with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres réservoirs, citernes et conteneurs métalliques

Frequently asked questions about LEJEUNE SA

What is the revenue of LEJEUNE SA ?

The revenue of LEJEUNE SA in 2025 is 7.0 M€.

Is LEJEUNE SA profitable?

Yes, LEJEUNE SA generated a net profit of 1.4 M€ in 2025.

Where is the headquarters of LEJEUNE SA ?

The headquarters of LEJEUNE SA is located in SAINT-MAGNE-DE-CASTILLON (33350), in the department Gironde.

Where to find the tax return of LEJEUNE SA ?

The tax return of LEJEUNE SA 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 LEJEUNE SA operate?

LEJEUNE SA operates in the sector Fabrication d'autres réservoirs, citernes et conteneurs métalliques (NAF code 25.29Z). See the 'Sector positioning' section above to compare the company with its competitors.