LESCASSE CONSULTING : revenue, balance sheet and financial ratios

LESCASSE CONSULTING is a French company founded 29 years ago, specialized in the sector Traitement de données, hébergement et activités connexes. Based in BOULOGNE-BILLANCOURT (92100), this company of category PME shows in 2025 a revenue of 174 k€. 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 - LESCASSE CONSULTING (SIREN 411928187)
Indicator 2025 2024 2023 2022 2021 2019 2018 2017
Revenue 173 623 € 195 765 € 177 189 € 58 163 € 106 343 € 103 111 € 105 898 € 120 690 €
Net income 109 121 € 106 103 € 92 903 € 11 196 € 33 391 € 23 834 € 30 315 € 32 989 €
EBITDA 125 692 € 122 096 € 117 920 € 12 748 € 44 674 € 29 840 € 34 648 € 48 517 €
Net margin 62.8% 54.2% 52.4% 19.2% 31.4% 23.1% 28.6% 27.3%

Revenue and income statement

In 2025, LESCASSE CONSULTING achieves revenue of 174 k€. Revenue is growing positively over 8 years (CAGR: +4.7%). Significant drop of -11% vs 2024. After deducting consumption (13 k€), gross margin stands at 160 k€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 126 k€, representing 72.4% of revenue. Positive scissor effect: EBITDA margin improves by +10.0 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 109 k€, i.e. 62.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

173 623 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

160 435 €

EBITDA (2025) ?
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

125 692 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

121 775 €

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

109 121 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

72.4%

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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 0%. 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 100%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 65.1% 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 (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

0.091%

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

99.605%

Cash flow / Revenue (2025) ?
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

65.105%

Repayment capacity (2025) ?
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

0.008

Solvency indicators evolution
LESCASSE CONSULTING

Sector positioning

Debt ratio
0.09 2025
2023
2024
2025
Q1: 0.0
Med: 0.78
Q3: 40.2
Good

In 2025, the debt ratio of LESCASSE CONSULTING (0.09) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
99.61% 2025
2023
2024
2025
Q1: 13.06%
Med: 41.13%
Q3: 64.34%
Excellent +22 pts over 3 years

In 2025, the financial autonomy of LESCASSE CONSULTING (99.6%) 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
0.01 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 1.43 years
Average

In 2025, the repayment capacity of LESCASSE CONSULTING (0.01) 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 32844.03. 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

32844.026

Interest coverage (2025) ?
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

0.0

Liquidity indicators evolution
LESCASSE CONSULTING

Sector positioning

Liquidity ratio
32844.03 2025
2023
2024
2025
Q1: 141.74
Med: 232.37
Q3: 405.14
Excellent +23 pts over 3 years

In 2025, the liquidity ratio of LESCASSE CONSULTING (32844.03) 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
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 2.69x
Average

In 2025, the interest coverage of LESCASSE CONSULTING (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. Average customer payment term: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 2 days. The company must finance 3 days of gap between collections and payments. Overall, WCR represents 30 days of revenue, i.e. 14 k€ to permanently finance. Over 2017-2025, WCR increased by +67%, requiring additional financing.

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

14 447 €

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

5 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

2 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 in days of revenue (2025) ?
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

30 j

WCR and payment terms evolution
LESCASSE CONSULTING

Positioning of LESCASSE CONSULTING in its sector

Comparison with sector Traitement de données, hébergement et activités connexes

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (33 transactions). This range of 35 543€ to 120 375€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
35k€ 62k€ 120k€
62 010 € Range: 35 543€ - 120 375€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 33 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 (Traitement de données, hébergement et activités connexes)

Compare LESCASSE CONSULTING with other companies in the same sector:

Voir toutes les statistiques du secteur Traitement de données, hébergement et activités connexes

Frequently asked questions about LESCASSE CONSULTING

What is the revenue of LESCASSE CONSULTING ?

The revenue of LESCASSE CONSULTING in 2025 is 174 k€.

Is LESCASSE CONSULTING profitable?

Yes, LESCASSE CONSULTING generated a net profit of 109 k€ in 2025.

Where is the headquarters of LESCASSE CONSULTING ?

The headquarters of LESCASSE CONSULTING is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of LESCASSE CONSULTING ?

The tax return of LESCASSE CONSULTING 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 LESCASSE CONSULTING operate?

LESCASSE CONSULTING operates in the sector Traitement de données, hébergement et activités connexes (NAF code 63.11Z). See the 'Sector positioning' section above to compare the company with its competitors.