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PASCAL LESEURRE : revenue, balance sheet and financial ratios

PASCAL LESEURRE is a French company founded 12 years ago, specialized in the sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses. Based in YEVRES-LE-PETIT (10500), this company of category PME shows in 2025 a net income positive of 256 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 - PASCAL LESEURRE (SIREN 801537630)
Indicator 2025 2024 2023 2022
Revenue N/C N/C N/C N/C
Net income 256 048 € 548 476 € 371 347 € 69 504 €
EBITDA N/C N/C N/C N/C
Net margin N/C N/C N/C N/C

Revenue and income statement

In 2025, PASCAL LESEURRE generates positive net income of 256 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2025: 70 k€ -> 256 k€.

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

256 048 €

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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 72%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 42%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

72.391%

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

42.451%

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

28.9%

Solvency indicators evolution
PASCAL LESEURRE

Sector positioning

Debt ratio
72.39 2025
2023
2024
2025
Q1: 13.31
Med: 53.8
Q3: 115.3
Average -17 pts over 3 years

In 2025, the debt ratio of PASCAL LESEURRE (72.39) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
42.45% 2025
2023
2024
2025
Q1: 22.16%
Med: 40.47%
Q3: 59.86%
Good +20 pts over 3 years

In 2025, the financial autonomy of PASCAL LESEURRE (42.5%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 272.05. 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

272.047

Liquidity indicators evolution
PASCAL LESEURRE

Sector positioning

Liquidity ratio
272.05 2025
2023
2024
2025
Q1: 162.21
Med: 321.44
Q3: 506.81
Average -13 pts over 3 years

In 2025, the liquidity ratio of PASCAL LESEURRE (272.05) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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: 5077 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 2787 days. The gap of 2290 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

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

0 €

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

5077 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

2787 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 and payment terms evolution
PASCAL LESEURRE

Positioning of PASCAL LESEURRE in its sector

Comparison with sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses

Valuation estimate

Based on 138 transactions of similar company sales (all years), the value of PASCAL LESEURRE is estimated at 625 763 € (range 274 042€ - 2 071 753€). 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
138 transactions
274k€ 625k€ 2071k€
625 763 € Range: 274 042€ - 2 071 753€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
256 048 € × 2.4x = 625 763 €
Range: 274 042€ - 2 071 753€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 138 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 (Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses)

Compare PASCAL LESEURRE with other companies in the same sector:

Voir toutes les statistiques du secteur Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses

Frequently asked questions about PASCAL LESEURRE

What is the revenue of PASCAL LESEURRE ?

The revenue of PASCAL LESEURRE is not publicly disclosed (confidential accounts filed with INPI).

Is PASCAL LESEURRE profitable?

Yes, PASCAL LESEURRE generated a net profit of 256 k€ in 2025.

Where is the headquarters of PASCAL LESEURRE ?

The headquarters of PASCAL LESEURRE is located in YEVRES-LE-PETIT (10500), in the department Aube.

Where to find the tax return of PASCAL LESEURRE ?

The tax return of PASCAL LESEURRE 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 PASCAL LESEURRE operate?

PASCAL LESEURRE operates in the sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses (NAF code 01.11Z). See the 'Sector positioning' section above to compare the company with its competitors.