LEROUX ET LOTZ TECHNOLOGIES : revenue, balance sheet and financial ratios

LEROUX ET LOTZ TECHNOLOGIES is a French company founded 29 years ago, specialized in the sector Fabrication de générateurs de vapeur, à l'exception des chaudières pour le chauffage central. Based in NANTES (44000), this company of category ETI shows in 2024 a revenue of 61.3 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 - LEROUX ET LOTZ TECHNOLOGIES (SIREN 410353437)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 61 315 380 € 59 609 425 € 47 732 326 € 26 348 106 € 28 939 019 € 38 550 884 € 28 675 969 € 34 590 821 €
Net income 2 164 722 € 1 149 016 € 830 969 € -881 286 € -3 541 123 € 10 576 € 1 134 € 120 986 €
EBITDA 4 365 718 € 3 612 565 € 3 661 105 € -258 841 € -469 342 € 707 675 € 406 123 € 191 334 €
Net margin 3.5% 1.9% 1.7% -3.3% -12.2% 0.0% 0.0% 0.3%

Revenue and income statement

In 2024, LEROUX ET LOTZ TECHNOLOGIES achieves revenue of 61.3 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.5%. Vs 2023: +3%. After deducting consumption (5.1 M€), gross margin stands at 56.2 M€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.4 M€, representing 7.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.2 M€, i.e. 3.5% 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

61 315 380 €

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

56 187 025 €

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

4 365 718 €

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

3 205 104 €

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

2 164 722 €

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

7.1%

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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 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

39.28%

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

16.062%

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

5.361%

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

0.798

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

48.6%

Solvency indicators evolution
LEROUX ET LOTZ TECHNOLOGIES

Sector positioning

Debt ratio
39.28 2024
2022
2023
2024
Q1: 3.81
Med: 15.97
Q3: 46.08
Average -26 pts over 3 years

In 2024, the debt ratio of LEROUX ET LOTZ TECHNOLOGIES (39.28) 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
16.06% 2024
2022
2023
2024
Q1: 22.13%
Med: 42.97%
Q3: 68.44%
Watch +13 pts over 3 years

In 2024, the financial autonomy of LEROUX ET LOTZ TECHNOLOGIES (16.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.8 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.54 years
Q3: 1.4 years
Average -40 pts over 3 years

In 2024, the repayment capacity of LEROUX ET LOTZ TECHNOLOGIES (0.80) 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 167.71. 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 6.0x. Operating income very largely covers interest expenses: high safety margin.

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

167.709

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

6.04

Liquidity indicators evolution
LEROUX ET LOTZ TECHNOLOGIES

Sector positioning

Liquidity ratio
167.71 2024
2022
2023
2024
Q1: 188.23
Med: 272.17
Q3: 454.73
Watch

In 2024, the liquidity ratio of LEROUX ET LOTZ TECHNOLOGIES (167.71) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
6.04x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 15.53x
Good -16 pts over 3 years

In 2024, the interest coverage of LEROUX ET LOTZ TECHNOLOGIES (6.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 83 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 89 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Overall, WCR represents 34 days of revenue, i.e. 5.8 M€ to permanently finance. Notable WCR improvement over the period (-37%), freeing up cash.

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

5 838 450 €

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

83 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

89 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

0 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

34 j

WCR and payment terms evolution
LEROUX ET LOTZ TECHNOLOGIES

Positioning of LEROUX ET LOTZ TECHNOLOGIES in its sector

Comparison with sector Fabrication de générateurs de vapeur, à l'exception des chaudières pour le chauffage central

Valuation estimate

Based on 276 transactions of similar company sales (all years), the value of LEROUX ET LOTZ TECHNOLOGIES is estimated at 8 427 846 € (range 3 346 469€ - 19 852 551€). With an EBITDA of 4 365 718€, the sector multiple of 1.7x is applied. The price/revenue ratio is 0.18x (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
276 transactions
3346k€ 8427k€ 19852k€
8 427 846 € Range: 3 346 469€ - 19 852 551€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 365 718 € × 1.7x
Estimation 7 555 056 €
2 065 877€ - 20 765 668€
Revenue Multiple 30%
61 315 380 € × 0.18x
Estimation 11 326 808 €
6 532 304€ - 21 301 933€
Net Income Multiple 20%
2 164 722 € × 2.9x
Estimation 6 261 381 €
1 769 197€ - 15 395 686€
How is this estimate calculated?

This estimate is based on the analysis of 276 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 (Fabrication de générateurs de vapeur, à l'exception des chaudières pour le chauffage central)

Compare LEROUX ET LOTZ TECHNOLOGIES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de générateurs de vapeur, à l'exception des chaudières pour le chauffage central

Frequently asked questions about LEROUX ET LOTZ TECHNOLOGIES

What is the revenue of LEROUX ET LOTZ TECHNOLOGIES ?

The revenue of LEROUX ET LOTZ TECHNOLOGIES in 2024 is 61.3 M€.

Is LEROUX ET LOTZ TECHNOLOGIES profitable?

Yes, LEROUX ET LOTZ TECHNOLOGIES generated a net profit of 2.2 M€ in 2024.

Where is the headquarters of LEROUX ET LOTZ TECHNOLOGIES ?

The headquarters of LEROUX ET LOTZ TECHNOLOGIES is located in NANTES (44000), in the department Loire-Atlantique.

Where to find the tax return of LEROUX ET LOTZ TECHNOLOGIES ?

The tax return of LEROUX ET LOTZ TECHNOLOGIES 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 LEROUX ET LOTZ TECHNOLOGIES operate?

LEROUX ET LOTZ TECHNOLOGIES operates in the sector Fabrication de générateurs de vapeur, à l'exception des chaudières pour le chauffage central (NAF code 25.30Z). See the 'Sector positioning' section above to compare the company with its competitors.