LESENS ELECTRICITE : revenue, balance sheet and financial ratios

LESENS ELECTRICITE is a French company founded 45 years ago, specialized in the sector Travaux d'installation électrique sur la voie publique. Based in EVREUX (27000), this company of category GE shows in 2024 a revenue of 10.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - LESENS ELECTRICITE (SIREN 542104021)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 10 085 286 € 8 348 334 € 7 564 009 € 7 180 122 € 5 714 635 € 7 752 791 € 8 620 774 € 8 263 012 €
Net income 196 661 € 838 216 € -430 652 € -222 150 € -185 463 € -29 675 € 105 100 € 308 676 €
EBITDA 528 018 € 454 494 € -346 401 € -87 897 € -136 068 € -64 435 € -3 437 € 387 153 €
Net margin 1.9% 10.0% -5.7% -3.1% -3.2% -0.4% 1.2% 3.7%

Revenue and income statement

In 2024, LESENS ELECTRICITE achieves revenue of 10.1 M€. Revenue is growing positively over 8 years (CAGR: +2.9%). Vs 2023, growth of +21% (8.3 M€ -> 10.1 M€). After deducting consumption (60 k€), gross margin stands at 10.0 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 528 k€, representing 5.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 197 k€, i.e. 1.9% 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

10 085 286 €

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

10 024 855 €

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

528 018 €

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

303 375 €

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

196 661 €

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

5.2%

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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 35%. The balance between equity and debt is satisfactory. 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 4.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.345%

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

34.821%

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

4.078%

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

0.017

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

29.2%

Solvency indicators evolution
LESENS ELECTRICITE

Sector positioning

Debt ratio
0.34 2024
2022
2023
2024
Q1: 0.04
Med: 10.12
Q3: 35.68
Good -25 pts over 3 years

In 2024, the debt ratio of LESENS ELECTRICITE (0.34) 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
34.82% 2024
2022
2023
2024
Q1: 10.44%
Med: 25.04%
Q3: 43.2%
Good +13 pts over 3 years

In 2024, the financial autonomy of LESENS ELECTRICITE (34.8%) 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
0.02 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 0.95 years
Average +25 pts over 3 years

In 2024, the repayment capacity of LESENS ELECTRICITE (0.02) 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 200.19. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

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

200.187

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

0.05

Liquidity indicators evolution
LESENS ELECTRICITE

Sector positioning

Liquidity ratio
200.19 2024
2022
2023
2024
Q1: 149.02
Med: 180.61
Q3: 245.87
Good -8 pts over 3 years

In 2024, the liquidity ratio of LESENS ELECTRICITE (200.19) 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
0.05x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.25x
Q3: 4.71x
Average -20 pts over 3 years

In 2024, the interest coverage of LESENS ELECTRICITE (0.1x) 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: 105 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. The gap of 51 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 64 days of revenue, i.e. 1.8 M€ to permanently finance. Over 2017-2024, WCR increased by +365%, requiring additional financing.

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

1 797 299 €

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

105 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

54 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

1 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

64 j

WCR and payment terms evolution
LESENS ELECTRICITE

Positioning of LESENS ELECTRICITE in its sector

Comparison with sector Travaux d'installation électrique sur la voie publique

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions). This range of 544 052€ to 1 952 279€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
544k€ 789k€ 1952k€
789 940 € Range: 544 052€ - 1 952 279€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 29 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 (Travaux d'installation électrique sur la voie publique)

Compare LESENS ELECTRICITE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation électrique sur la voie publique

Frequently asked questions about LESENS ELECTRICITE

What is the revenue of LESENS ELECTRICITE ?

The revenue of LESENS ELECTRICITE in 2024 is 10.1 M€.

Is LESENS ELECTRICITE profitable?

Yes, LESENS ELECTRICITE generated a net profit of 197 k€ in 2024.

Where is the headquarters of LESENS ELECTRICITE ?

The headquarters of LESENS ELECTRICITE is located in EVREUX (27000), in the department Eure.

Where to find the tax return of LESENS ELECTRICITE ?

The tax return of LESENS ELECTRICITE 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 LESENS ELECTRICITE operate?

LESENS ELECTRICITE operates in the sector Travaux d'installation électrique sur la voie publique (NAF code 43.21B). See the 'Sector positioning' section above to compare the company with its competitors.