LEZARD : revenue, balance sheet and financial ratios

LEZARD is a French company founded 21 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in VAUCRESSON (92420), this company of category PME shows in 2018 a revenue of 28 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 - LEZARD (SIREN 482157294)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 28 281 € 32 772 € 35 943 €
Net income -241 634 € -6 269 € -15 331 € -38 817 € 14 337 € -181 202 € 27 061 €
EBITDA -10 488 € -6 269 € -12 553 € -8 818 € 19 933 € 26 923 € 32 582 €
Net margin N/C N/C N/C N/C 50.7% -552.9% 75.3%

Revenue and income statement

In 2022, LEZARD records a net loss of 242 k€. This deficit will reduce equity on the balance sheet.

EBITDA (2022) ?
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

-10 488 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-10 488 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-241 634 €

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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 663%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

663.267%

Financial autonomy (2022) ?
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

13.093%

Repayment capacity (2022) ?
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

-17.962

Solvency indicators evolution
LEZARD

Sector positioning

Debt ratio
663.27 2022
2020
2021
2022
Q1: 0.0
Med: 14.51
Q3: 70.29
Watch +12 pts over 3 years

In 2022, the debt ratio of LEZARD (663.27) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
13.09% 2022
2020
2021
2022
Q1: 9.71%
Med: 32.74%
Q3: 58.76%
Average -46 pts over 3 years

In 2022, the financial autonomy of LEZARD (13.1%) 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
-17.96 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.72 years
Excellent

In 2022, the repayment capacity of LEZARD (-17.96) 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 96.38. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

96.377

Interest coverage (2022) ?
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

-2203.909

Liquidity indicators evolution
LEZARD

Sector positioning

Liquidity ratio
96.38 2022
2020
2021
2022
Q1: 121.37
Med: 195.63
Q3: 346.48
Watch -57 pts over 3 years

In 2022, the liquidity ratio of LEZARD (96.38) 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
-2203.91x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 3.23x
Watch -10 pts over 3 years

In 2022, the interest coverage of LEZARD (-2203.9x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 5 days. Favorable situation: supplier credit is longer than customer credit by 5 days.

Operating WCR (2022) ?
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

0 €

Customer credit (2022) ?
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

0 j

Supplier credit (2022) ?
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

5 j

Inventory turnover (2022) ?
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 and payment terms evolution
LEZARD

Positioning of LEZARD in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Similar companies (Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté)

Compare LEZARD with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Frequently asked questions about LEZARD

What is the revenue of LEZARD ?

The revenue of LEZARD in 2018 is 28 k€.

Is LEZARD profitable?

LEZARD recorded a net loss in 2022.

Where is the headquarters of LEZARD ?

The headquarters of LEZARD is located in VAUCRESSON (92420), in the department Hauts-de-Seine.

Where to find the tax return of LEZARD ?

The tax return of LEZARD 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 LEZARD operate?

LEZARD operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.