SIREN : 821063203
LEPHY is a French company founded 9 years ago, specialized in the sector Activités des sociétés holding. Based in MOIRANS (38430), this company of category PME shows in 2025 a revenue of 1.1 M€. 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
| Indicator | 2025 | 2024 | 2023 | 2022 |
|---|---|---|---|---|
| Revenue | 1 090 100 € | 818 900 € | 749 400 € | 667 444 € |
| Net income | 60 301 € | 761 196 € | 38 826 € | 446 496 € |
| EBITDA | 85 066 € | 59 543 € | 58 902 € | 50 912 € |
| Net margin | 5.5% | 93.0% | 5.2% | 66.9% |
In 2025, LEPHY achieves revenue of 1.1 M€. Over the period 2022-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +17.8%. Vs 2024, growth of +33% (819 k€ -> 1.1 M€). After deducting consumption (0 €), gross margin stands at 1.1 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 85 k€, representing 7.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 60 k€, i.e. 5.5% of revenue. This profit can be retained or distributed to shareholders.
1 090 100 €
1 090 100 €
85 066 €
84 825 €
60 301 €
7.8%
The debt ratio (= Financial debt / Equity x 100) stands at 71%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 54%. 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 21.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 5.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
70.886%
53.975%
5.554%
21.199
99.7%
In 2025, the debt ratio of LEPHY (70.89) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2025, the financial autonomy of LEPHY (54.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2025, the repayment capacity of LEPHY (21.20) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 114.12. 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 17.8x. Operating income very largely covers interest expenses: high safety margin.
114.122
17.758
In 2025, the liquidity ratio of LEPHY (114.12) 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.
In 2025, the interest coverage of LEPHY (17.8x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). WCR is negative (-35 days): operations structurally generate cash. Notable WCR improvement over the period (-1062%), freeing up cash.
-105 216 €
35 j
67 j
0 j
-35 j
Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 329 928€ to 1 115 443€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 20 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 LEPHY with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of LEPHY in 2025 is 1.1 M€.
Yes, LEPHY generated a net profit of 60 k€ in 2025.
The headquarters of LEPHY is located in MOIRANS (38430), in the department Isere.
The tax return of LEPHY 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).
LEPHY operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.