LESAGE : revenue, balance sheet and financial ratios

LESAGE is a French company founded 19 years ago, specialized in the sector Location-bail de propriété intellectuelle et de produits similaires, à l'exception des œuvres soumises à copyright. Based in ROQUEMAURE (30150), this company of category PME shows in 2024 a revenue of 13 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Sous tension

Point(s) de vigilance : exercice déficitaire ; liquidité à court terme tendue.

In summary, LESAGE is currently loss-making, which weighs on its accounts. Its financial structure is solid, with debt well contained relative to its sector. Point of attention: short-term liquidity is tight.

Financial history - LESAGE (SIREN 498918598)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 13 200 € 19 800 € 30 356 € 30 379 € 29 991 € 29 472 € 27 500 € 30 019 € 26 400 €
Net income -25 596 € -17 011 € -5 534 € -4 148 € -6 851 € -6 457 € -7 748 € -5 727 € -9 236 €
EBITDA 1 029 € 7 472 € 19 241 € 20 507 € 16 653 € 17 011 € 16 853 € 16 204 € 14 229 €
Net margin -193.9% -85.9% -18.2% -13.7% -22.8% -21.9% -28.2% -19.1% -35.0%

Revenue and income statement

In 2024, LESAGE achieves revenue of 13 k€. Revenue is declining over the period 2020-2024 (CAGR: -18.5%). Significant drop of -33% vs 2023. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1 k€, representing 7.8% of revenue. Warning negative scissor effect: despite revenue change (-33%), EBITDA varies by -86%, reducing margin by 29.9 pts. This reflects costs rising faster than revenue. This ratio is slightly less favorable than the sector median (13.8%). Net income is negative at -26 k€ (-193.9% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

13 200 €

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

13 200 €

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

1 029 €

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

-25 532 €

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

-25 596 €

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

7.8%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 0%. Compared with its sector, this ratio places the company among the best positioned (sector median: 24.1%). Financial autonomy (= Equity / Total assets x 100) reaches 0%. This ratio is less favorable than the sector median (39.3%) and warrants attention. Cash flow represents 7.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (17.2%).

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

0.0%

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

0.0%

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

7.3%

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

0.0

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

34.8%

Solvency indicators evolution
LESAGE

Sector positioning

Debt ratio
0.0% 2024
Q1: 0.42%
Med: 24.15%
Q3: 99.76%
Excellent

In 2024, the debt ratio of LESAGE (0.0%) 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
0.0% 2024
Q1: 17.05%
Med: 39.26%
Q3: 68.7%
Watch -96 pts over 3 years

In 2024, the financial autonomy of LESAGE (0.0%) 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
0.0 years 2024
Q1: 0.0 years
Med: 0.27 years
Q3: 1.78 years
Excellent

In 2024, the repayment capacity of LESAGE (0.00) 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 0.10. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 6.2x. 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

0.1

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

6.22

Liquidity indicators evolution
LESAGE

Sector positioning

Liquidity ratio
0.1 2024
Q1: 1.49
Med: 2.72
Q3: 4.73
Watch

In 2024, the liquidity ratio of LESAGE (0.10) 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.

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: 330 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. The gap of 295 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-11103 days): operations structurally generate cash. Between 2021 and 2024, WCR improved by 6149 days of revenue, 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

-407 109 €

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

330 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

35 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

-11103 j

WCR and payment terms evolution
LESAGE

Positioning of LESAGE in its sector

Comparison with sector Location-bail de propriété intellectuelle et de produits similaires, à l'exception des œuvres soumises à copyright

Valuation estimate

Based on 675 transactions of similar company sales (all years), the value of LESAGE is estimated at 1 619 € (range 963€ - 2 150€). With an EBITDA of 1 029€, the sector multiple of 0.8x is applied. The price/revenue ratio is 0.22x (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
675 transactions
0k€ 1k€ 2k€
1 619 € Range: 963€ - 2 150€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 029 € × 0.8x
Estimation 873 €
263€ - 1 259€
Revenue Multiple 30%
13 200 € × 0.22x
Estimation 2 864 €
2 129€ - 3 636€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 675 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-bail de propriété intellectuelle et de produits similaires, à l'exception des œuvres soumises à copyright)

Compare LESAGE with other companies in the same sector:

Voir toutes les statistiques du secteur Location-bail de propriété intellectuelle et de produits similaires, à l'exception des œuvres soumises à copyright

Top companies in Location-bail de propriété intellectuelle et de produits similaires, à l'exception des œuvres soumises à copyright

Largest companies by revenue in the sector Location-bail de propriété intellectuelle et de produits similaires, à l'exception des œuvres soumises à copyright:

Top companies in Gard

Largest companies by revenue in the department Gard:

Voir le classement complet du département Gard

Frequently asked questions about LESAGE

What is the revenue of LESAGE ?

The revenue of LESAGE in 2024 is 13 k€.

Is LESAGE profitable?

LESAGE recorded a net loss in 2024.

Where is the headquarters of LESAGE ?

The headquarters of LESAGE is located in ROQUEMAURE (30150), in the department Gard.

Where to find the tax return of LESAGE ?

The tax return of LESAGE 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 LESAGE operate?

LESAGE operates in the sector Location-bail de propriété intellectuelle et de produits similaires, à l'exception des œuvres soumises à copyright (NAF code 77.40Z). See the 'Sector positioning' section above to compare the company with its competitors.