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LERAY JEAN-FRANCOIS : revenue, balance sheet and financial ratios

LERAY JEAN-FRANCOIS is a French company founded 22 years ago, specialized in the sector Réparation de machines et équipements mécaniques. Based in RIVES-DU-COUESNON (35140), this company of category PME shows in 2024 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 - LERAY JEAN-FRANCOIS (SIREN 453547986)
Indicator 2025 2024 2023
Revenue N/C 1 251 331 € N/C
Net income 171 018 € 206 767 € 119 582 €
EBITDA N/C 284 275 € N/C
Net margin N/C 16.5% N/C

Revenue and income statement

In 2025, LERAY JEAN-FRANCOIS generates positive net income of 171 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2023-2025: 120 k€ -> 171 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

171 018 €

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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 26%. 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 69%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

25.559%

Financial autonomy (2025) ?
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

68.883%

Asset age ratio (2025) ?
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

9.9%

Solvency indicators evolution
LERAY JEAN-FRANCOIS

Sector positioning

Debt ratio
25.56 2025
2023
2024
2025
Q1: 5.66
Med: 17.56
Q3: 43.41
Average +20 pts over 3 years

In 2025, the debt ratio of LERAY JEAN-FRANCOIS (25.56) 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
68.88% 2025
2023
2024
2025
Q1: 30.26%
Med: 50.96%
Q3: 65.38%
Excellent

In 2025, the financial autonomy of LERAY JEAN-FRANCOIS (68.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.18 years 2024
2024
Q1: 0.0 years
Med: 0.31 years
Q3: 1.48 years
Good

In 2024, the repayment capacity of LERAY JEAN-FRANCOIS (0.18) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 702.53. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

702.532

Liquidity indicators evolution
LERAY JEAN-FRANCOIS

Sector positioning

Liquidity ratio
702.53 2025
2023
2024
2025
Q1: 184.78
Med: 260.76
Q3: 377.5
Excellent

In 2025, the liquidity ratio of LERAY JEAN-FRANCOIS (702.53) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.03x 2024
2024
Q1: 0.0x
Med: 0.55x
Q3: 3.79x
Average

In 2024, the interest coverage of LERAY JEAN-FRANCOIS (0.0x) 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.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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

0 j

Inventory turnover (2025) ?
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 and payment terms evolution
LERAY JEAN-FRANCOIS

Positioning of LERAY JEAN-FRANCOIS in its sector

Comparison with sector Réparation de machines et équipements mécaniques

Valuation estimate

Based on 104 transactions of similar company sales (all years), the value of LERAY JEAN-FRANCOIS is estimated at 220 708 € (range 145 469€ - 790 444€). 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 2025
104 transactions
145k€ 220k€ 790k€
220 708 € Range: 145 469€ - 790 444€
NAF 5 all-time

Valuation method used

Net Income Multiple
171 018 € × 1.3x = 220 709 €
Range: 145 469€ - 790 445€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 104 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 (Réparation de machines et équipements mécaniques)

Compare LERAY JEAN-FRANCOIS with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de machines et équipements mécaniques

Frequently asked questions about LERAY JEAN-FRANCOIS

What is the revenue of LERAY JEAN-FRANCOIS ?

The revenue of LERAY JEAN-FRANCOIS in 2024 is 1.3 M€.

Is LERAY JEAN-FRANCOIS profitable?

Yes, LERAY JEAN-FRANCOIS generated a net profit of 171 k€ in 2025.

Where is the headquarters of LERAY JEAN-FRANCOIS ?

The headquarters of LERAY JEAN-FRANCOIS is located in RIVES-DU-COUESNON (35140), in the department Ille-et-Vilaine.

Where to find the tax return of LERAY JEAN-FRANCOIS ?

The tax return of LERAY JEAN-FRANCOIS 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 LERAY JEAN-FRANCOIS operate?

LERAY JEAN-FRANCOIS operates in the sector Réparation de machines et équipements mécaniques (NAF code 33.12Z). See the 'Sector positioning' section above to compare the company with its competitors.