VARON LERAT CALVADOS : revenue, balance sheet and financial ratios

VARON LERAT CALVADOS is a French company founded 24 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in RANVILLE (14860), this company of category PME shows in 2022 a revenue of 4.0 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 - VARON LERAT CALVADOS (SIREN 440529261)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 4 025 551 € 4 156 571 € 3 569 036 € 3 576 215 € 3 303 237 € 3 183 755 €
Net income -35 434 € 61 002 € 51 657 € 86 237 € 51 755 € 42 701 € 42 243 € 36 655 €
EBITDA N/C N/C 98 359 € 171 929 € 101 723 € 103 989 € 83 011 € 66 289 €
Net margin N/C N/C 1.3% 2.1% 1.5% 1.2% 1.3% 1.2%

Revenue and income statement

In 2024, VARON LERAT CALVADOS records a net loss of 35 k€. This deficit will reduce equity on the balance sheet.

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

-35 434 €

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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 33%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 57%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

33.418%

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

56.579%

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

35.4%

Solvency indicators evolution
VARON LERAT CALVADOS

Sector positioning

Debt ratio
33.42 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Good

In 2024, the debt ratio of VARON LERAT CALVADOS (33.42) 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
56.58% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Excellent +18 pts over 3 years

In 2024, the financial autonomy of VARON LERAT CALVADOS (56.6%) 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.

Repayment capacity
1.57 years 2022
2022
Q1: 0.0 years
Med: 0.78 years
Q3: 4.48 years
Average

In 2022, the repayment capacity of VARON LERAT CALVADOS (1.57) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 240.54. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

240.541

Liquidity indicators evolution
VARON LERAT CALVADOS

Sector positioning

Liquidity ratio
240.54 2024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Good +26 pts over 3 years

In 2024, the liquidity ratio of VARON LERAT CALVADOS (240.54) 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
3.74x 2022
2022
Q1: 0.0x
Med: 1.22x
Q3: 7.72x
Good

In 2022, the interest coverage of VARON LERAT CALVADOS (3.7x) 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.

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

0 €

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

0 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

0 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 and payment terms evolution
VARON LERAT CALVADOS

Positioning of VARON LERAT CALVADOS in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Similar companies (Commerce de voitures et de véhicules automobiles légers)

Compare VARON LERAT CALVADOS 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 VARON LERAT CALVADOS

What is the revenue of VARON LERAT CALVADOS ?

The revenue of VARON LERAT CALVADOS in 2022 is 4.0 M€.

Is VARON LERAT CALVADOS profitable?

VARON LERAT CALVADOS recorded a net loss in 2024.

Where is the headquarters of VARON LERAT CALVADOS ?

The headquarters of VARON LERAT CALVADOS is located in RANVILLE (14860), in the department Calvados.

Where to find the tax return of VARON LERAT CALVADOS ?

The tax return of VARON LERAT CALVADOS 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 VARON LERAT CALVADOS operate?

VARON LERAT CALVADOS 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.