LEMALLIER PERE ET FILS E.T.A. : revenue, balance sheet and financial ratios

LEMALLIER PERE ET FILS E.T.A. is a French company founded 22 years ago, specialized in the sector Activités de soutien aux cultures. Based in TRUN (61160), this company of category PME shows in 2023 a revenue of 1.3 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 - LEMALLIER PERE ET FILS E.T.A. (SIREN 452522576)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 265 926 € N/C N/C N/C N/C N/C N/C 794 698 €
Net income 261 517 € -10 037 € 29 230 € 57 465 € 3 952 € 15 528 € 13 491 € 8 858 €
EBITDA 125 017 € N/C N/C N/C N/C N/C N/C 93 850 €
Net margin 20.7% N/C N/C N/C N/C N/C N/C 1.1%

Revenue and income statement

In 2023, LEMALLIER PERE ET FILS E.T.A. achieves revenue of 1.3 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +6.9%. After deducting consumption (131 k€), gross margin stands at 1.1 M€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 125 k€, representing 9.9% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 262 k€, i.e. 20.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 265 926 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 134 844 €

EBITDA (2023) ?
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

125 017 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-105 831 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

261 517 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.4%

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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 189%. 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 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 8.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

189.354%

Financial autonomy (2023) ?
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

25.978%

Cash flow / Revenue (2023) ?
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

8.644%

Repayment capacity (2023) ?
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

7.91

Asset age ratio (2023) ?
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

46.1%

Solvency indicators evolution
LEMALLIER PERE ET FILS E.T.A.

Sector positioning

Debt ratio
189.35 2023
2021
2022
2023
Q1: 21.86
Med: 127.12
Q3: 396.44
Average -12 pts over 3 years

In 2023, the debt ratio of LEMALLIER PERE ET FILS E.... (189.35) 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
25.98% 2023
2021
2022
2023
Q1: 10.46%
Med: 26.68%
Q3: 49.11%
Average +18 pts over 3 years

In 2023, the financial autonomy of LEMALLIER PERE ET FILS E.... (26.0%) 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
7.91 years 2023
2023
Q1: 0.0 years
Med: 2.18 years
Q3: 4.92 years
Average

In 2023, the repayment capacity of LEMALLIER PERE ET FILS E.... (7.91) 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 209.22. 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 8.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

209.215

Interest coverage (2023) ?
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

8.533

Liquidity indicators evolution
LEMALLIER PERE ET FILS E.T.A.

Sector positioning

Liquidity ratio
209.22 2023
2021
2022
2023
Q1: 107.32
Med: 190.81
Q3: 353.37
Good

In 2023, the liquidity ratio of LEMALLIER PERE ET FILS E.... (209.22) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
8.53x 2023
2023
Q1: 0.0x
Med: 2.31x
Q3: 5.94x
Excellent

In 2023, the interest coverage of LEMALLIER PERE ET FILS E.... (8.5x) 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: 77 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. Overall, WCR represents 144 days of revenue, i.e. 506 k€ to permanently finance. Over 2016-2023, WCR increased by +853%, requiring additional financing.

Operating WCR (2023) ?
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

506 459 €

Customer credit (2023) ?
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

77 j

Supplier credit (2023) ?
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

77 j

Inventory turnover (2023) ?
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 (2023) ?
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

144 j

WCR and payment terms evolution
LEMALLIER PERE ET FILS E.T.A.

Positioning of LEMALLIER PERE ET FILS E.T.A. in its sector

Comparison with sector Activités de soutien aux cultures

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of LEMALLIER PERE ET FILS E.T.A. is estimated at 402 772 € (range 150 903€ - 796 740€). With an EBITDA of 125 017€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.37x (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 2023
50 tx
150k€ 402k€ 796k€
402 772 € Range: 150 903€ - 796 740€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
125 017 € × 2.7x
Estimation 342 184 €
127 365€ - 535 634€
Revenue Multiple 30%
1 265 926 € × 0.37x
Estimation 464 480 €
150 019€ - 858 162€
Net Income Multiple 20%
261 517 € × 1.8x
Estimation 461 683 €
211 075€ - 1 357 377€
How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Activités de soutien aux cultures)

Compare LEMALLIER PERE ET FILS E.T.A. with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de soutien aux cultures

Frequently asked questions about LEMALLIER PERE ET FILS E.T.A.

What is the revenue of LEMALLIER PERE ET FILS E.T.A. ?

The revenue of LEMALLIER PERE ET FILS E.T.A. in 2023 is 1.3 M€.

Is LEMALLIER PERE ET FILS E.T.A. profitable?

Yes, LEMALLIER PERE ET FILS E.T.A. generated a net profit of 262 k€ in 2023.

Where is the headquarters of LEMALLIER PERE ET FILS E.T.A. ?

The headquarters of LEMALLIER PERE ET FILS E.T.A. is located in TRUN (61160), in the department Orne.

Where to find the tax return of LEMALLIER PERE ET FILS E.T.A. ?

The tax return of LEMALLIER PERE ET FILS E.T.A. 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 LEMALLIER PERE ET FILS E.T.A. operate?

LEMALLIER PERE ET FILS E.T.A. operates in the sector Activités de soutien aux cultures (NAF code 01.61Z). See the 'Sector positioning' section above to compare the company with its competitors.