LEMAUVIEL EXCLUSIVE : revenue, balance sheet and financial ratios

LEMAUVIEL EXCLUSIVE is a French company founded 14 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in VIRE-NORMANDIE (14500), this company of category PME shows in 2024 a revenue of 16.1 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 - LEMAUVIEL EXCLUSIVE (SIREN 537582074)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 16 074 976 € 18 881 192 € 16 959 911 € 15 343 921 € 13 621 850 € 16 436 643 € 15 483 307 € 16 377 011 € 17 067 998 €
Net income -139 741 € 132 574 € 87 667 € 74 562 € -56 773 € 29 807 € -20 144 € 112 178 € 187 935 €
EBITDA -124 129 € 196 441 € 314 914 € 78 031 € -106 872 € 135 717 € 12 158 € 221 740 € 363 686 €
Net margin -0.9% 0.7% 0.5% 0.5% -0.4% 0.2% -0.1% 0.7% 1.1%

Revenue and income statement

In 2024, LEMAUVIEL EXCLUSIVE achieves revenue of 16.1 M€. Activity remains stable over the period (CAGR: -0.7%). Significant drop of -15% vs 2023. After deducting consumption (13.6 M€), gross margin stands at 2.4 M€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -124 k€, representing -0.8% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -140 k€ (-0.9% of revenue), which will impact equity.

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

16 074 976 €

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

2 443 868 €

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

-124 129 €

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

-117 440 €

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

-139 741 €

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

-0.8%

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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 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

60.431%

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

45.866%

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

-0.913%

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

-3.281

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

13.8%

Solvency indicators evolution
LEMAUVIEL EXCLUSIVE

Sector positioning

Debt ratio
60.43 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Average

In 2024, the debt ratio of LEMAUVIEL EXCLUSIVE (60.43) 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
45.87% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Good +7 pts over 3 years

In 2024, the financial autonomy of LEMAUVIEL EXCLUSIVE (45.9%) 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.

Repayment capacity
-3.28 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of LEMAUVIEL EXCLUSIVE (-3.28) 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 213.34. 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

213.337

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

-28.948

Liquidity indicators evolution
LEMAUVIEL EXCLUSIVE

Sector positioning

Liquidity ratio
213.34 2024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Good -11 pts over 3 years

In 2024, the liquidity ratio of LEMAUVIEL EXCLUSIVE (213.34) 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
-28.95x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.07x
Average -42 pts over 3 years

In 2024, the interest coverage of LEMAUVIEL EXCLUSIVE (-28.9x) 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: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Inventory turnover is 76 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 101 days of revenue, i.e. 4.5 M€ to permanently finance.

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

4 493 277 €

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

19 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

25 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

76 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

101 j

WCR and payment terms evolution
LEMAUVIEL EXCLUSIVE

Positioning of LEMAUVIEL EXCLUSIVE 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 LEMAUVIEL EXCLUSIVE is estimated at 2 578 468 € (range 1 177 624€ - 4 549 723€). The price/revenue ratio is 0.16x (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.

Estimated enterprise value 2024
148 transactions
1177k€ 2578k€ 4549k€
2 578 468 € Range: 1 177 624€ - 4 549 723€
NAF 5 année 2024

Valuation method used

Revenue Multiple
16 074 976 € × 0.16x = 2 578 469 €
Range: 1 177 625€ - 4 549 723€

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 LEMAUVIEL EXCLUSIVE 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 LEMAUVIEL EXCLUSIVE

What is the revenue of LEMAUVIEL EXCLUSIVE ?

The revenue of LEMAUVIEL EXCLUSIVE in 2024 is 16.1 M€.

Is LEMAUVIEL EXCLUSIVE profitable?

LEMAUVIEL EXCLUSIVE recorded a net loss in 2024.

Where is the headquarters of LEMAUVIEL EXCLUSIVE ?

The headquarters of LEMAUVIEL EXCLUSIVE is located in VIRE-NORMANDIE (14500), in the department Calvados.

Where to find the tax return of LEMAUVIEL EXCLUSIVE ?

The tax return of LEMAUVIEL EXCLUSIVE 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 LEMAUVIEL EXCLUSIVE operate?

LEMAUVIEL EXCLUSIVE 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.