LEZIGNE AUTOMOBILES : revenue, balance sheet and financial ratios

LEZIGNE AUTOMOBILES is a French company founded 61 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in HUILLE-LEZIGNE (49430), this company of category PME shows in 2025 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 - LEZIGNE AUTOMOBILES (SIREN 314814823)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 442 111 € 1 794 679 € 1 828 331 € 1 877 990 € 1 628 497 € 1 820 948 € 2 250 381 € 2 173 356 € 2 030 345 € 1 733 247 €
Net income 14 051 € -77 538 € -58 633 € 38 004 € 31 421 € -48 219 € 38 393 € 58 743 € 48 934 € 43 179 €
EBITDA 28 450 € -51 025 € -21 525 € 67 542 € 22 139 € -43 602 € 80 597 € 83 052 € 43 808 € 62 205 €
Net margin 1.0% -4.3% -3.2% 2.0% 1.9% -2.6% 1.7% 2.7% 2.4% 2.5%

Revenue and income statement

In 2025, LEZIGNE AUTOMOBILES achieves revenue of 1.4 M€. Activity remains stable over the period (CAGR: -2.0%). Significant drop of -20% vs 2024. After deducting consumption (884 k€), gross margin stands at 558 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 28 k€, representing 2.0% of revenue. Positive scissor effect: EBITDA margin improves by +4.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 1.0% 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

1 442 111 €

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

558 454 €

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

28 450 €

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

19 140 €

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

14 051 €

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

2.0%

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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 -510%. 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 -11%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-509.67%

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

-11.341%

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

-0.342%

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

-26.833

Asset age ratio (2025) ?
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

7.0%

Solvency indicators evolution
LEZIGNE AUTOMOBILES

Sector positioning

Debt ratio
-509.67 2025
2023
2024
2025
Q1: 6.43
Med: 21.08
Q3: 56.83
Excellent -51 pts over 3 years

In 2025, the debt ratio of LEZIGNE AUTOMOBILES (-509.67) 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
-11.34% 2025
2023
2024
2025
Q1: 33.84%
Med: 54.07%
Q3: 68.28%
Watch

In 2025, the financial autonomy of LEZIGNE AUTOMOBILES (-11.3%) 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
-26.83 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.64 years
Q3: 1.9 years
Excellent

In 2025, the repayment capacity of LEZIGNE AUTOMOBILES (-26.83) 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 105.68. 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 55.5x. Operating income very largely covers interest expenses: high safety margin.

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

105.681

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

55.504

Liquidity indicators evolution
LEZIGNE AUTOMOBILES

Sector positioning

Liquidity ratio
105.68 2025
2023
2024
2025
Q1: 168.43
Med: 250.02
Q3: 363.13
Watch -22 pts over 3 years

In 2025, the liquidity ratio of LEZIGNE AUTOMOBILES (105.68) 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
55.5x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.27x
Q3: 5.52x
Excellent +52 pts over 3 years

In 2025, the interest coverage of LEZIGNE AUTOMOBILES (55.5x) 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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 46 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 59 days of revenue, i.e. 237 k€ to permanently finance. Notable WCR improvement over the period (-27%), freeing up cash.

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

237 256 €

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

13 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

32 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

46 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

59 j

WCR and payment terms evolution
LEZIGNE AUTOMOBILES

Positioning of LEZIGNE AUTOMOBILES in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 131 transactions of similar company sales in 2025, the value of LEZIGNE AUTOMOBILES is estimated at 268 904 € (range 171 234€ - 553 452€). With an EBITDA of 28 450€, the sector multiple of 3.0x is applied. The price/revenue ratio is 0.50x (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 2025
131 transactions
171k€ 268k€ 553k€
268 904 € Range: 171 234€ - 553 452€
NAF 5 année 2025

Valuation detail by method

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EBITDA Multiple 50%
28 450 € × 3.0x
Estimation 84 309 €
38 515€ - 180 703€
Revenue Multiple 30%
1 442 111 € × 0.50x
Estimation 723 525 €
484 981€ - 1 484 024€
Net Income Multiple 20%
14 051 € × 3.4x
Estimation 48 463 €
32 417€ - 89 467€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Entretien et réparation de véhicules automobiles légers)

Compare LEZIGNE AUTOMOBILES with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about LEZIGNE AUTOMOBILES

What is the revenue of LEZIGNE AUTOMOBILES ?

The revenue of LEZIGNE AUTOMOBILES in 2025 is 1.4 M€.

Is LEZIGNE AUTOMOBILES profitable?

Yes, LEZIGNE AUTOMOBILES generated a net profit of 14 k€ in 2025.

Where is the headquarters of LEZIGNE AUTOMOBILES ?

The headquarters of LEZIGNE AUTOMOBILES is located in HUILLE-LEZIGNE (49430), in the department Maine-et-Loire.

Where to find the tax return of LEZIGNE AUTOMOBILES ?

The tax return of LEZIGNE AUTOMOBILES 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 LEZIGNE AUTOMOBILES operate?

LEZIGNE AUTOMOBILES operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.