SIREN : 400809653
LEMAN COURSES is a French company founded 31 years ago, specialized in the sector Transports routiers de fret de proximité. Based in BONS-EN-CHABLAIS (74890), this company of category ETI shows in 2024 a revenue of 2.7 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 2 735 428 € | 2 416 136 € | 2 148 717 € | 2 074 360 € | N/C | N/C | 976 707 € | N/C |
| Net income | 30 733 € | 52 013 € | 67 494 € | -208 € | -115 933 € | 54 868 € | -142 634 € | -27 376 € |
| EBITDA | 70 122 € | 47 538 € | 117 611 € | 5 246 € | N/C | N/C | -104 310 € | N/C |
| Net margin | 1.1% | 2.2% | 3.1% | -0.0% | N/C | N/C | -14.6% | N/C |
In 2024, LEMAN COURSES achieves revenue of 2.7 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +15.8%. Vs 2023, growth of +13% (2.4 M€ -> 2.7 M€). After deducting consumption (8 k€), gross margin stands at 2.7 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 70 k€, representing 2.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 31 k€, i.e. 1.1% of revenue. This profit can be retained or distributed to shareholders.
2 735 428 €
2 727 261 €
70 122 €
22 637 €
30 733 €
2.6%
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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 0.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
0.0%
4.268%
0.926%
0.0
34.4%
In 2024, the debt ratio of LEMAN COURSES (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.
In 2024, the financial autonomy of LEMAN COURSES (4.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of LEMAN COURSES (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.
The liquidity ratio (= Current assets / Current liabilities) stands at 103.08. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.
103.084
0.893
In 2024, the liquidity ratio of LEMAN COURSES (103.08) 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.
In 2024, the interest coverage of LEMAN COURSES (0.9x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 122 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 166 days. Excellent situation: suppliers finance 44 days of the operating cycle (retail model). Overall, WCR represents 108 days of revenue, i.e. 818 k€ to permanently finance.
818 194 €
122 j
166 j
0 j
108 j
Based on 71 transactions of similar company sales
in 2024,
the value of LEMAN COURSES is estimated at
239 006 €
(range 112 506€ - 489 970€).
With an EBITDA of 70 122€, the sector multiple of 0.9x is applied.
The price/revenue ratio is 0.23x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 71 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LEMAN COURSES with other companies in the same sector:
Voir toutes les statistiques du secteur Transports routiers de fret de proximité
The revenue of LEMAN COURSES in 2024 is 2.7 M€.
Yes, LEMAN COURSES generated a net profit of 31 k€ in 2024.
The headquarters of LEMAN COURSES is located in BONS-EN-CHABLAIS (74890), in the department Haute-Savoie.
The tax return of LEMAN COURSES 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).
LEMAN COURSES operates in the sector Transports routiers de fret de proximité (NAF code 49.41B). See the 'Sector positioning' section above to compare the company with its competitors.