LEMAN PROCESS ELASTOMER : revenue, balance sheet and financial ratios

LEMAN PROCESS ELASTOMER is a French company founded 7 years ago, specialized in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques. Based in SAINT-GENIS-POUILLY (01630), this company of category PME shows in 2024 a revenue of 830 k€. 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 - LEMAN PROCESS ELASTOMER (SIREN 841937469)
Indicator 2024 2023 2021 2020 2019
Revenue 830 413 € 542 110 € 341 017 € 267 413 € 289 247 €
Net income 21 941 € 26 994 € 7 856 € -14 086 € 25 668 €
EBITDA 22 884 € 22 284 € 8 347 € -15 423 € 37 145 €
Net margin 2.6% 5.0% 2.3% -5.3% 8.9%

Revenue and income statement

In 2024, LEMAN PROCESS ELASTOMER achieves revenue of 830 k€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +23.5%. Vs 2023, growth of +53% (542 k€ -> 830 k€). After deducting consumption (498 k€), gross margin stands at 332 k€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 23 k€, representing 2.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 22 k€, i.e. 2.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

830 413 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

332 073 €

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

22 884 €

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

21 748 €

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

21 941 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.8%

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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 5%. 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 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

5.101%

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

41.13%

Cash flow / Revenue (2024) ?
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

2.781%

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

0.225

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

67.1%

Solvency indicators evolution
LEMAN PROCESS ELASTOMER

Sector positioning

Debt ratio
5.1 2024
2021
2023
2024
Q1: 0.0
Med: 5.8
Q3: 35.12
Good

In 2024, the debt ratio of LEMAN PROCESS ELASTOMER (5.10) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
41.13% 2024
2021
2023
2024
Q1: 15.09%
Med: 44.33%
Q3: 67.75%
Average

In 2024, the financial autonomy of LEMAN PROCESS ELASTOMER (41.1%) 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
0.23 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.85 years
Average

In 2024, the repayment capacity of LEMAN PROCESS ELASTOMER (0.23) 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 170.77. 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

170.77

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

-4.995

Liquidity indicators evolution
LEMAN PROCESS ELASTOMER

Sector positioning

Liquidity ratio
170.77 2024
2021
2023
2024
Q1: 144.96
Med: 248.4
Q3: 435.6
Average

In 2024, the liquidity ratio of LEMAN PROCESS ELASTOMER (170.77) 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
-5.0x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.0x
Average -39 pts over 3 years

In 2024, the interest coverage of LEMAN PROCESS ELASTOMER (-5.0x) 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: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 39 days of revenue, i.e. 90 k€ to permanently finance. Over 2019-2024, WCR increased by +59%, requiring additional financing.

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

89 950 €

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

26 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

55 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

13 j

WCR in days of revenue (2024) ?
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

39 j

WCR and payment terms evolution
LEMAN PROCESS ELASTOMER

Positioning of LEMAN PROCESS ELASTOMER in its sector

Comparison with sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of LEMAN PROCESS ELASTOMER is estimated at 107 249 € (range 55 311€ - 246 245€). With an EBITDA of 22 884€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.32x (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 2024
50 tx
55k€ 107k€ 246k€
107 249 € Range: 55 311€ - 246 245€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
22 884 € × 1.8x
Estimation 41 602 €
21 676€ - 141 336€
Revenue Multiple 30%
830 413 € × 0.32x
Estimation 264 692 €
131 881€ - 504 710€
Net Income Multiple 20%
21 941 € × 1.6x
Estimation 35 201 €
24 544€ - 120 823€

Valuation evolution

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 (Intermédiaires spécialisés dans le commerce d'autres produits spécifiques)

Compare LEMAN PROCESS ELASTOMER with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Frequently asked questions about LEMAN PROCESS ELASTOMER

What is the revenue of LEMAN PROCESS ELASTOMER ?

The revenue of LEMAN PROCESS ELASTOMER in 2024 is 830 k€.

Is LEMAN PROCESS ELASTOMER profitable?

Yes, LEMAN PROCESS ELASTOMER generated a net profit of 22 k€ in 2024.

Where is the headquarters of LEMAN PROCESS ELASTOMER ?

The headquarters of LEMAN PROCESS ELASTOMER is located in SAINT-GENIS-POUILLY (01630), in the department Ain.

Where to find the tax return of LEMAN PROCESS ELASTOMER ?

The tax return of LEMAN PROCESS ELASTOMER 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 LEMAN PROCESS ELASTOMER operate?

LEMAN PROCESS ELASTOMER operates in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques (NAF code 46.18Z). See the 'Sector positioning' section above to compare the company with its competitors.