SAS ERIC LESNES : revenue, balance sheet and financial ratios

SAS ERIC LESNES is a French company founded 37 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in CAMBRAI (59400), this company of category PME shows in 2024 a revenue of 2.0 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

Financial history - SAS ERIC LESNES (SIREN 349899096)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 2 018 294 € 2 026 805 € 1 998 169 € 2 100 153 € 2 030 364 € 1 807 278 € 1 901 345 € N/C N/C
Net income 34 634 € 17 671 € 34 904 € -22 292 € 977 935 € 63 576 € 63 284 € 73 620 € 1 184 € 43 694 €
EBITDA N/C 26 287 € 31 364 € -38 672 € 129 480 € 138 003 € 34 350 € 58 420 € N/C N/C
Net margin N/C 0.9% 1.7% -1.1% 46.6% 3.1% 3.5% 3.9% N/C N/C

Revenue and income statement

In 2025, SAS ERIC LESNES generates positive net income of 35 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 44 k€ -> 35 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

34 634 €

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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 21%. 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 66%. 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

21.189%

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

65.73%

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

65.9%

Solvency indicators evolution
SAS ERIC LESNES

Sector positioning

Debt ratio
21.19 2025
2023
2024
2025
Q1: 4.64
Med: 26.36
Q3: 84.25
Good -11 pts over 3 years

In 2025, the debt ratio of SAS ERIC LESNES (21.19) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
65.73% 2025
2023
2024
2025
Q1: 21.61%
Med: 45.3%
Q3: 65.67%
Excellent

In 2025, the financial autonomy of SAS ERIC LESNES (65.7%) 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.

Repayment capacity
10.33 years 2024
2023
2024
Q1: 0.0 years
Med: 0.23 years
Q3: 1.92 years
Watch

In 2024, the repayment capacity of SAS ERIC LESNES (10.33) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 166.12. 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

166.117

Liquidity indicators evolution
SAS ERIC LESNES

Sector positioning

Liquidity ratio
166.12 2025
2023
2024
2025
Q1: 96.55
Med: 158.06
Q3: 278.05
Good -8 pts over 3 years

In 2025, the liquidity ratio of SAS ERIC LESNES (166.12) 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
22.38x 2024
2023
2024
Q1: 0.0x
Med: 0.17x
Q3: 3.67x
Excellent

In 2024, the interest coverage of SAS ERIC LESNES (22.4x) 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.

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

0 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

0 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
SAS ERIC LESNES

Positioning of SAS ERIC LESNES in its sector

Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Valuation estimate

Based on 54 transactions of similar company sales in 2025, the value of SAS ERIC LESNES is estimated at 306 669 € (range 93 730€ - 469 597€). 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.

Estimated enterprise value 2025
54 tx
93k€ 306k€ 469k€
306 669 € Range: 93 730€ - 469 597€
NAF 5 année 2025

Valuation method used

Net Income Multiple
34 634 € × 8.9x = 306 669 €
Range: 93 730€ - 469 598€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Commerce de détail de viandes et de produits à base de viande en magasin spécialisé)

Compare SAS ERIC LESNES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Frequently asked questions about SAS ERIC LESNES

What is the revenue of SAS ERIC LESNES ?

The revenue of SAS ERIC LESNES in 2024 is 2.0 M€.

Is SAS ERIC LESNES profitable?

Yes, SAS ERIC LESNES generated a net profit of 35 k€ in 2025.

Where is the headquarters of SAS ERIC LESNES ?

The headquarters of SAS ERIC LESNES is located in CAMBRAI (59400), in the department Nord.

Where to find the tax return of SAS ERIC LESNES ?

The tax return of SAS ERIC LESNES 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 SAS ERIC LESNES operate?

SAS ERIC LESNES operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.