LELEU PARTICIPATIONS : revenue, balance sheet and financial ratios

LELEU PARTICIPATIONS is a French company founded 24 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in FRESNES-SUR-ESCAUT (59970), this company of category PME shows in 2021 a revenue of 573 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - LELEU PARTICIPATIONS (SIREN 439320722)
Indicator 2024 2023 2021 2020 2019 2018 2017
Revenue N/C N/C 572 572 € 799 693 € 795 744 € N/C 755 562 €
Net income 24 084 € -45 211 € -1 861 399 € -151 824 € -86 667 € -81 918 € -98 028 €
EBITDA -19 420 € -37 088 € 13 022 € 34 001 € 33 452 € N/C 31 677 €
Net margin N/C N/C -325.1% -19.0% -10.9% N/C -13.0%

Revenue and income statement

In 2024, LELEU PARTICIPATIONS generates positive net income of 24 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

-19 420 €

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

29 907 €

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

24 084 €

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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 221%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

220.696%

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

17.246%

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

-17.629

Solvency indicators evolution
LELEU PARTICIPATIONS

Sector positioning

Debt ratio
220.7 2024
2021
2023
2024
Q1: 4.08
Med: 38.33
Q3: 127.96
Average +10 pts over 3 years

In 2024, the debt ratio of LELEU PARTICIPATIONS (220.70) 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
17.25% 2024
2021
2023
2024
Q1: 10.78%
Med: 27.25%
Q3: 53.06%
Average -10 pts over 3 years

In 2024, the financial autonomy of LELEU PARTICIPATIONS (17.2%) 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
-17.63 years 2024
2021
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Excellent

In 2024, the repayment capacity of LELEU PARTICIPATIONS (-17.63) 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 167.04. 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

167.041

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
LELEU PARTICIPATIONS

Sector positioning

Liquidity ratio
167.04 2024
2021
2023
2024
Q1: 132.93
Med: 200.61
Q3: 386.05
Average -7 pts over 3 years

In 2024, the liquidity ratio of LELEU PARTICIPATIONS (167.04) 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
0.0x 2024
2021
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.1x
Average -73 pts over 3 years

In 2024, the interest coverage of LELEU PARTICIPATIONS (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: 211 days. Excellent situation: suppliers finance 211 days of the operating cycle (retail model).

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

211 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 PARTICIPATIONS

Positioning of LELEU PARTICIPATIONS 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 PARTICIPATIONS is estimated at 62 830 € (range 33 896€ - 199 540€). 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
33k€ 62k€ 199k€
62 830 € Range: 33 896€ - 199 540€
NAF 5 année 2024

Valuation method used

Net Income Multiple
24 084 € × 2.6x = 62 831 €
Range: 33 896€ - 199 540€

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 PARTICIPATIONS 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 PARTICIPATIONS

What is the revenue of LELEU PARTICIPATIONS ?

The revenue of LELEU PARTICIPATIONS in 2021 is 573 k€.

Is LELEU PARTICIPATIONS profitable?

Yes, LELEU PARTICIPATIONS generated a net profit of 24 k€ in 2024.

Where is the headquarters of LELEU PARTICIPATIONS ?

The headquarters of LELEU PARTICIPATIONS is located in FRESNES-SUR-ESCAUT (59970), in the department Nord.

Where to find the tax return of LELEU PARTICIPATIONS ?

The tax return of LELEU PARTICIPATIONS 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 PARTICIPATIONS operate?

LELEU PARTICIPATIONS 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.