LELEU ARTOIS : revenue, balance sheet and financial ratios

LELEU ARTOIS is a French company founded 22 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in TILLOY-LES-MOFFLAINES (62217), this company of category PME shows in 2021 a revenue of 5.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - LELEU ARTOIS (SIREN 448928002)
Indicator 2024 2023 2022 2021 2020 2020 2019 2018 2017
Revenue N/C N/C N/C 5 038 189 € N/C 4 654 163 € N/C N/C 6 266 438 €
Net income 69 586 € 113 235 € 109 852 € -16 170 € -189 640 € 763 150 € 272 105 € -113 987 € -82 689 €
EBITDA N/C N/C N/C -50 479 € N/C -318 170 € N/C N/C -162 377 €
Net margin N/C N/C N/C -0.3% N/C 16.4% N/C N/C -1.3%

Revenue and income statement

In 2024, LELEU ARTOIS generates positive net income of 70 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

69 586 €

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 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 31%. 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

0.008%

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

31.452%

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

7.8%

Solvency indicators evolution
LELEU ARTOIS

Sector positioning

Debt ratio
0.01 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Excellent -14 pts over 3 years

In 2024, the debt ratio of LELEU ARTOIS (0.01) 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
31.45% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Good

In 2024, the financial autonomy of LELEU ARTOIS (31.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 137.38. 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

137.381

Liquidity indicators evolution
LELEU ARTOIS

Sector positioning

Liquidity ratio
137.38 2024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Average -17 pts over 3 years

In 2024, the liquidity ratio of LELEU ARTOIS (137.38) 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.

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
LELEU ARTOIS

Positioning of LELEU ARTOIS in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of LELEU ARTOIS is estimated at 181 536 € (range 97 936€ - 576 532€). 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
148 transactions
97k€ 181k€ 576k€
181 536 € Range: 97 936€ - 576 532€
NAF 5 année 2024

Valuation method used

Net Income Multiple
69 586 € × 2.6x = 181 537 €
Range: 97 937€ - 576 533€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 voitures et de véhicules automobiles légers)

Compare LELEU ARTOIS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about LELEU ARTOIS

What is the revenue of LELEU ARTOIS ?

The revenue of LELEU ARTOIS in 2021 is 5.0 M€.

Is LELEU ARTOIS profitable?

Yes, LELEU ARTOIS generated a net profit of 70 k€ in 2024.

Where is the headquarters of LELEU ARTOIS ?

The headquarters of LELEU ARTOIS is located in TILLOY-LES-MOFFLAINES (62217), in the department Pas-de-Calais.

Where to find the tax return of LELEU ARTOIS ?

The tax return of LELEU ARTOIS 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 LELEU ARTOIS operate?

LELEU ARTOIS operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.