SIREN : 438589285
N. LEMAN is a French company founded 24 years ago, specialized in the sector Commerce de détail de meubles. Based in CALAIS (62100), this company of category PME shows in 2024 a revenue of 1.8 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 759 394 € | 2 038 574 € | 1 922 121 € | N/C | N/C | N/C | N/C | 1 483 909 € | 1 490 059 € |
| Net income | 112 107 € | 242 937 € | 161 201 € | 160 179 € | 139 760 € | 126 880 € | 67 832 € | 59 754 € | 93 295 € |
| EBITDA | 124 197 € | 313 524 € | 187 771 € | N/C | N/C | N/C | N/C | 73 346 € | 126 486 € |
| Net margin | 6.4% | 11.9% | 8.4% | N/C | N/C | N/C | N/C | 4.0% | 6.3% |
In 2024, N. LEMAN achieves revenue of 1.8 M€. Revenue is growing positively over 9 years (CAGR: +2.1%). Significant drop of -14% vs 2023. After deducting consumption (951 k€), gross margin stands at 808 k€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 124 k€, representing 7.1% of revenue. Warning negative scissor effect: despite revenue change (-14%), EBITDA varies by -60%, reducing margin by 8.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 112 k€, i.e. 6.4% of revenue. This profit can be retained or distributed to shareholders.
1 759 394 €
808 239 €
124 197 €
117 293 €
112 107 €
7.1%
The debt ratio (= Financial debt / Equity x 100) stands at 2%. 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 71%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
1.983%
70.574%
6.731%
0.106
47.6%
In 2024, the debt ratio of N. LEMAN (1.98) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of N. LEMAN (70.6%) 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.
In 2024, the repayment capacity of N. LEMAN (0.11) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 286.08. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.
286.081
0.564
In 2024, the liquidity ratio of N. LEMAN (286.08) 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.
In 2024, the interest coverage of N. LEMAN (0.6x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 62 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 55 days of revenue, i.e. 269 k€ to permanently finance. Over 2016-2024, WCR increased by +87%, requiring additional financing.
268 835 €
9 j
16 j
62 j
55 j
Based on 61 transactions of similar company sales
in 2024,
the value of N. LEMAN is estimated at
516 236 €
(range 345 474€ - 786 795€).
With an EBITDA of 124 197€, the sector multiple of 4.7x 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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 61 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare N. LEMAN with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail de meubles
The revenue of N. LEMAN in 2024 is 1.8 M€.
Yes, N. LEMAN generated a net profit of 112 k€ in 2024.
The headquarters of N. LEMAN is located in CALAIS (62100), in the department Pas-de-Calais.
The tax return of N. LEMAN 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).
N. LEMAN operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.