SOCIETE AUTOMOBILES LEBON : revenue, balance sheet and financial ratios

SOCIETE AUTOMOBILES LEBON is a French company founded 36 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in SAINT-LO (50000), this company of category ETI shows in 2024 a revenue of 32.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SOCIETE AUTOMOBILES LEBON (SIREN 354075830)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 32 921 772 € 27 477 720 € 22 731 548 € 24 756 077 € 22 207 231 € 26 244 775 € 24 734 570 € 21 247 409 € 20 975 893 €
Net income 87 575 € 60 164 € 103 641 € 284 723 € 123 511 € 190 788 € 172 327 € 330 633 € 385 938 €
EBITDA 180 544 € 123 388 € -19 148 € 91 287 € 194 818 € 274 103 € 209 747 € 232 486 € 144 736 €
Net margin 0.3% 0.2% 0.5% 1.2% 0.6% 0.7% 0.7% 1.6% 1.8%

Revenue and income statement

In 2024, SOCIETE AUTOMOBILES LEBON achieves revenue of 32.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.8%. Vs 2023, growth of +20% (27.5 M€ -> 32.9 M€). After deducting consumption (26.7 M€), gross margin stands at 6.3 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 181 k€, representing 0.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 88 k€, i.e. 0.3% 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

32 921 772 €

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

6 253 469 €

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

180 544 €

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

171 340 €

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

87 575 €

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

0.5%

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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 95%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 50.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

95.449%

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

32.441%

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

0.214%

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

50.277

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

18.4%

Solvency indicators evolution
SOCIETE AUTOMOBILES LEBON

Sector positioning

Debt ratio
95.45 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Average +10 pts over 3 years

In 2024, the debt ratio of SOCIETE AUTOMOBILES LEBON (95.45) 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
32.44% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Good

In 2024, the financial autonomy of SOCIETE AUTOMOBILES LEBON (32.4%) 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.

Repayment capacity
50.28 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Watch +50 pts over 3 years

In 2024, the repayment capacity of SOCIETE AUTOMOBILES LEBON (50.28) 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 224.62. 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 45.5x. Operating income very largely covers interest expenses: high safety margin.

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

224.621

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

45.492

Liquidity indicators evolution
SOCIETE AUTOMOBILES LEBON

Sector positioning

Liquidity ratio
224.62 2024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Good +29 pts over 3 years

In 2024, the liquidity ratio of SOCIETE AUTOMOBILES LEBON (224.62) 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
45.49x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.07x
Excellent +50 pts over 3 years

In 2024, the interest coverage of SOCIETE AUTOMOBILES LEBON (45.5x) 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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 75 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 83 days of revenue, i.e. 7.6 M€ to permanently finance. Over 2016-2024, WCR increased by +85%, requiring additional financing.

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

7 559 497 €

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

14 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

33 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

75 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

83 j

WCR and payment terms evolution
SOCIETE AUTOMOBILES LEBON

Positioning of SOCIETE AUTOMOBILES LEBON in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of SOCIETE AUTOMOBILES LEBON is estimated at 1 775 544 € (range 802 379€ - 3 157 309€). With an EBITDA of 180 544€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.16x (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.

Estimated enterprise value 2024
148 transactions
802k€ 1775k€ 3157k€
1 775 544 € Range: 802 379€ - 3 157 309€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
180 544 € × 1.6x
Estimation 291 258 €
108 382€ - 433 651€
Revenue Multiple 30%
32 921 772 € × 0.16x
Estimation 5 280 740 €
2 411 792€ - 9 317 896€
Net Income Multiple 20%
87 575 € × 2.6x
Estimation 228 467 €
123 255€ - 725 575€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 voitures et de véhicules automobiles légers)

Compare SOCIETE AUTOMOBILES LEBON with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about SOCIETE AUTOMOBILES LEBON

What is the revenue of SOCIETE AUTOMOBILES LEBON ?

The revenue of SOCIETE AUTOMOBILES LEBON in 2024 is 32.9 M€.

Is SOCIETE AUTOMOBILES LEBON profitable?

Yes, SOCIETE AUTOMOBILES LEBON generated a net profit of 88 k€ in 2024.

Where is the headquarters of SOCIETE AUTOMOBILES LEBON ?

The headquarters of SOCIETE AUTOMOBILES LEBON is located in SAINT-LO (50000), in the department Manche.

Where to find the tax return of SOCIETE AUTOMOBILES LEBON ?

The tax return of SOCIETE AUTOMOBILES LEBON 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 SOCIETE AUTOMOBILES LEBON operate?

SOCIETE AUTOMOBILES LEBON operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.