LEROUX & LOTZ ECODEV : revenue, balance sheet and financial ratios

LEROUX & LOTZ ECODEV is a French company founded 22 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in NANTES (44100), this company of category ETI shows in 2024 a revenue of 1.4 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 - LEROUX & LOTZ ECODEV (SIREN 451390850)
Indicator 2024 2023 2019 2018
Revenue 1 404 903 € 1 369 275 € 5 507 003 € 8 787 218 €
Net income 148 390 € 138 039 € -2 447 339 € -423 107 €
EBITDA 378 419 € 327 149 € -1 524 556 € -2 351 988 €
Net margin 10.6% 10.1% -44.4% -4.8%

Revenue and income statement

In 2024, LEROUX & LOTZ ECODEV achieves revenue of 1.4 M€. Revenue is declining over the period 2018-2024 (CAGR: -26.3%). Vs 2023: +3%. After deducting consumption (0 €), gross margin stands at 1.4 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 378 k€, representing 26.9% of revenue. Positive scissor effect: EBITDA margin improves by +3.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 148 k€, i.e. 10.6% 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

1 404 903 €

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

1 404 903 €

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

378 419 €

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

301 914 €

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

148 390 €

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

26.9%

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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 -110%. 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 -574%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 34.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 13.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

-109.566%

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

-573.707%

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

13.115%

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

34.352

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

78.0%

Solvency indicators evolution
LEROUX & LOTZ ECODEV

Sector positioning

Debt ratio
-109.57 2024
2019
2023
2024
Q1: -21.14
Med: 5.94
Q3: 146.94
Excellent

In 2024, the debt ratio of LEROUX & LOTZ ECODEV (-109.57) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-573.71% 2024
2019
2023
2024
Q1: 0.03%
Med: 27.48%
Q3: 73.8%
Average

In 2024, the financial autonomy of LEROUX & LOTZ ECODEV (-573.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
34.35 years 2024
2019
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.6 years
Average +50 pts over 3 years

In 2024, the repayment capacity of LEROUX & LOTZ ECODEV (34.35) 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 314.09. 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 35.0x. 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

314.093

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

34.958

Liquidity indicators evolution
LEROUX & LOTZ ECODEV

Sector positioning

Liquidity ratio
314.09 2024
2019
2023
2024
Q1: 83.3
Med: 307.78
Q3: 1321.87
Good +13 pts over 3 years

In 2024, the liquidity ratio of LEROUX & LOTZ ECODEV (314.09) 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
34.96x 2024
2019
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Excellent +50 pts over 3 years

In 2024, the interest coverage of LEROUX & LOTZ ECODEV (35.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 66 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. The company must finance 9 days of gap between collections and payments. Overall, WCR represents 35 days of revenue, i.e. 137 k€ to permanently finance. Notable WCR improvement over the period (-94%), 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

137 006 €

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

66 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

57 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

35 j

WCR and payment terms evolution
LEROUX & LOTZ ECODEV

Positioning of LEROUX & LOTZ ECODEV in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of LEROUX & LOTZ ECODEV is estimated at 1 601 746 € (range 471 186€ - 2 892 032€). With an EBITDA of 378 419€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (in line with sector norms). 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
169 transactions
471k€ 1601k€ 2892k€
1 601 746 € Range: 471 186€ - 2 892 032€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
378 419 € × 5.6x
Estimation 2 119 081 €
560 935€ - 3 782 299€
Revenue Multiple 30%
1 404 903 € × 0.81x
Estimation 1 133 233 €
433 045€ - 2 113 204€
Net Income Multiple 20%
148 390 € × 6.8x
Estimation 1 011 179 €
304 029€ - 1 834 609€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare LEROUX & LOTZ ECODEV with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about LEROUX & LOTZ ECODEV

What is the revenue of LEROUX & LOTZ ECODEV ?

The revenue of LEROUX & LOTZ ECODEV in 2024 is 1.4 M€.

Is LEROUX & LOTZ ECODEV profitable?

Yes, LEROUX & LOTZ ECODEV generated a net profit of 148 k€ in 2024.

Where is the headquarters of LEROUX & LOTZ ECODEV ?

The headquarters of LEROUX & LOTZ ECODEV is located in NANTES (44100), in the department Loire-Atlantique.

Where to find the tax return of LEROUX & LOTZ ECODEV ?

The tax return of LEROUX & LOTZ ECODEV 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 & LOTZ ECODEV operate?

LEROUX & LOTZ ECODEV operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.