PHILIPPE LEMAIRE CONSEIL : revenue, balance sheet and financial ratios

PHILIPPE LEMAIRE CONSEIL is a French company founded 17 years ago, specialized in the sector Activités des agents et courtiers d'assurances. Based in SAVIGNY-SUR-ORGE ([ND]), this company of category PME shows in 2024 a revenue of 241 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - PHILIPPE LEMAIRE CONSEIL (SIREN 504666033)
Indicator 2024 2023 2021 2020 2019 2018 2017
Revenue 241 248 € 218 335 € 175 407 € 234 387 € 225 827 € 205 539 € 215 256 €
Net income 12 047 € 24 862 € 19 271 € 30 195 € 11 143 € 11 332 € 17 389 €
EBITDA 46 707 € 85 564 € 46 091 € 59 133 € 37 112 € 50 211 € 43 742 €
Net margin 5.0% 11.4% 11.0% 12.9% 4.9% 5.5% 8.1%

Revenue and income statement

In 2024, PHILIPPE LEMAIRE CONSEIL achieves revenue of 241 k€. Revenue is growing positively over 7 years (CAGR: +1.6%). Vs 2023, growth of +10% (218 k€ -> 241 k€). After deducting consumption (0 €), gross margin stands at 241 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 47 k€, representing 19.4% of revenue. Warning negative scissor effect: despite revenue change (+10%), EBITDA varies by -45%, reducing margin by 19.8 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 5.0% 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

241 248 €

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

241 248 €

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

46 707 €

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

45 642 €

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

12 047 €

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

19.4%

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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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 5.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

0.0%

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

0.0%

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

5.552%

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

0.0

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

11.5%

Solvency indicators evolution
PHILIPPE LEMAIRE CONSEIL

Sector positioning

Debt ratio
0.0 2024
2021
2023
2024
Q1: 0.0
Med: 7.62
Q3: 47.43
Excellent -37 pts over 3 years

In 2024, the debt ratio of PHILIPPE LEMAIRE CONSEIL (0.00) 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
0.0% 2024
2021
2023
2024
Q1: 12.99%
Med: 47.62%
Q3: 76.27%
Average -6 pts over 3 years

In 2024, the financial autonomy of PHILIPPE LEMAIRE CONSEIL (0.0%) 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
0.0 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.12 years
Q3: 1.72 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of PHILIPPE LEMAIRE CONSEIL (0.00) 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 249.57. 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

249.569

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

0.109

Liquidity indicators evolution
PHILIPPE LEMAIRE CONSEIL

Sector positioning

Liquidity ratio
249.57 2024
2021
2023
2024
Q1: 123.97
Med: 243.45
Q3: 572.29
Good -24 pts over 3 years

In 2024, the liquidity ratio of PHILIPPE LEMAIRE CONSEIL (249.57) 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
0.11x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.22x
Good -16 pts over 3 years

In 2024, the interest coverage of PHILIPPE LEMAIRE CONSEIL (0.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. The company must finance 5 days of gap between collections and payments. Overall, WCR represents 8 days of revenue, i.e. 5 k€ to permanently finance. Notable WCR improvement over the period (-97%), freeing up cash.

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

5 158 €

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

9 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

4 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

0 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

8 j

WCR and payment terms evolution
PHILIPPE LEMAIRE CONSEIL

Positioning of PHILIPPE LEMAIRE CONSEIL in its sector

Comparison with sector Activités des agents et courtiers d'assurances

Valuation estimate

Based on 193 transactions of similar company sales (all years), the value of PHILIPPE LEMAIRE CONSEIL is estimated at 104 224 € (range 29 424€ - 298 693€). With an EBITDA of 46 707€, the sector multiple of 1.2x is applied. The price/revenue ratio is 0.98x (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 2024
193 transactions
29k€ 104k€ 298k€
104 224 € Range: 29 424€ - 298 693€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
46 707 € × 1.2x
Estimation 56 546 €
14 605€ - 288 627€
Revenue Multiple 30%
241 248 € × 0.98x
Estimation 237 009 €
66 094€ - 440 795€
Net Income Multiple 20%
12 047 € × 2.0x
Estimation 24 247 €
11 469€ - 110 708€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 193 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 (Activités des agents et courtiers d'assurances)

Compare PHILIPPE LEMAIRE CONSEIL with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agents et courtiers d'assurances

Frequently asked questions about PHILIPPE LEMAIRE CONSEIL

What is the revenue of PHILIPPE LEMAIRE CONSEIL ?

The revenue of PHILIPPE LEMAIRE CONSEIL in 2024 is 241 k€.

Is PHILIPPE LEMAIRE CONSEIL profitable?

Yes, PHILIPPE LEMAIRE CONSEIL generated a net profit of 12 k€ in 2024.

Where is the headquarters of PHILIPPE LEMAIRE CONSEIL ?

The headquarters of PHILIPPE LEMAIRE CONSEIL is located in SAVIGNY-SUR-ORGE ([ND]).

Where to find the tax return of PHILIPPE LEMAIRE CONSEIL ?

The tax return of PHILIPPE LEMAIRE CONSEIL 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 PHILIPPE LEMAIRE CONSEIL operate?

PHILIPPE LEMAIRE CONSEIL operates in the sector Activités des agents et courtiers d'assurances (NAF code 66.22Z). See the 'Sector positioning' section above to compare the company with its competitors.