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LERO NEGO'S 34 : revenue, balance sheet and financial ratios

LERO NEGO'S 34 is a French company founded 31 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in COURNONSEC (34660), this company of category PME shows in 2015 a revenue of 5.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LERO NEGO'S 34 (SIREN 399623669)
Indicator 2016 2015
Revenue N/C 5 798 736 €
Net income -55 475 € -30 219 €
EBITDA N/C -500 032 €
Net margin N/C -0.5%

Revenue and income statement

In 2016, LERO NEGO'S 34 records a net loss of 55 k€. This deficit will reduce equity on the balance sheet.

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-55 475 €

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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 164%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

163.828%

Financial autonomy (2016) ?
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

33.6%

Asset age ratio (2016) ?
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

18.5%

Solvency indicators evolution
LERO NEGO'S 34

Sector positioning

Debt ratio
163.83 2016
2015
2016
Q1: 4.5
Med: 46.89
Q3: 154.53
Average

In 2016, the debt ratio of LERO NEGO'S 34 (163.83) 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
33.6% 2016
2015
2016
Q1: 12.58%
Med: 27.83%
Q3: 52.23%
Good +6 pts over 2 years

In 2016, the financial autonomy of LERO NEGO'S 34 (33.6%) 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
-3.77 years 2015
2015
Q1: 0.0 years
Med: 0.0 years
Q3: 2.46 years
Excellent

In 2015, the repayment capacity of LERO NEGO'S 34 (-3.77) 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 350.61. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

350.612

Liquidity indicators evolution
LERO NEGO'S 34

Sector positioning

Liquidity ratio
350.61 2016
2015
2016
Q1: 125.52
Med: 173.99
Q3: 300.7
Excellent +20 pts over 2 years

In 2016, the liquidity ratio of LERO NEGO'S 34 (350.61) 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
-21.51x 2015
2015
Q1: 0.0x
Med: 0.0x
Q3: 7.59x
Average

In 2015, the interest coverage of LERO NEGO'S 34 (-21.5x) 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 (2016) ?
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 (2016) ?
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 (2016) ?
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 (2016) ?
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
LERO NEGO'S 34

Positioning of LERO NEGO'S 34 in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Similar companies (Commerce de voitures et de véhicules automobiles légers)

Compare LERO NEGO'S 34 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 LERO NEGO'S 34

What is the revenue of LERO NEGO'S 34 ?

The revenue of LERO NEGO'S 34 in 2015 is 5.8 M€.

Is LERO NEGO'S 34 profitable?

LERO NEGO'S 34 recorded a net loss in 2016.

Where is the headquarters of LERO NEGO'S 34 ?

The headquarters of LERO NEGO'S 34 is located in COURNONSEC (34660), in the department Herault.

Where to find the tax return of LERO NEGO'S 34 ?

The tax return of LERO NEGO'S 34 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 LERO NEGO'S 34 operate?

LERO NEGO'S 34 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.