PLegrand GroupExecutive Cockpit

CFO — Finance, Cash & Capital

Quality of earnings, 13-week cash, covenant runway, working-capital unlock and the value levers behind the PE thesis.

Legrand Group · FY26 (modeled)
Global leader in wiring devices (20%+ share)
39,000 employees · 35+ US sites · 90 countries
Executive read· the answer, then the moves

Liquidity of $2200M (≈ 10 weeks of cover) and $7993M of deal capacity make capital the lever, not the constraint. Free the trapped cash first: normalizing DSO to 48d releases ≈ $341.4M and clears $216.6M of overdue receivables.

7 of 8 headline metrics improving vs prior · still off target: Revenue $8.90B vs $9.50B, EBITDA $1.90B vs $2.05B, EBITDA Margin 21.4% vs 22.0%

Do now — ranked by urgency
  1. 1
    Netatmo IoT Assets credit exposureAct now
    Why it matters

    Move to credit hold pending paydown; reforecast ARR net of likely churn.

    What's driving it
    • Overdue AR
    • Signal: Alert
    FYI

    Distress filings + overdue AR; churn risk High on $6.4M account.

  2. 2
    Covenant headroom 0.9× (lev 4.6× vs 5.5×)Act now
    Why it matters

    Sets deal capacity and refinancing risk.

    What's driving it
    • Q1 (act)
    • Signal: Threshold
    FYI
    • Net-debt/EBITDA 4.6× against a 5.5× ceiling.
    • Owner: CFO · Treasury
  3. 3
    Pull working capital — drive DSO 62→48dWatch
    Why it matters

    Closing the DSO gap releases ≈ $341.4M of one-time cash; $216.6M is already >60 days overdue and at collection risk.

    What's driving it
    • DSO 62d vs 48d target
    • Overdue (>60d) $216.6M of $1316M AR
    FYI
    • Brand-level unlock to a 50d stretch ≈ $96.4M
    • Owner: Treasury
  4. 4
    3 brands running DSO > 65 daysWatch
    Why it matters

    Targeted collections sprint on $0.9M; tighten milestone billing on ISC projects.

    What's driving it
    • DSO
    • Signal: Alert
    FYI

    ISC (67d), Legrand Retail (66d), Netatmo IoT Assets account (67d) lifting blended DSO.

Adjusted EBITDA
$1903M
+26% YoY · 21.4% margin
Liquidity
$2200M
≈ 10 weeks of disbursements
M&A deal capacity
$7993M
≈ $799M EBITDA @ ~10x to 5.5x
Working-capital unlock
$341.4M
DSO 62→48d target
Quality of earnings

Reported → Adjusted EBITDA

$859.94M of add-backs (45% of adj.) — the diligence-grade walk.

Driver bridge

EBITDA — prior to current year

Organic vs. acquisitive vs. price/mix vs. cost.

Treasury

13-week direct cash flow forecast

Above minimum

Net weekly cash (bars) and ending cash (line) vs. $20M minimum. Forecast trough: $325.39M.

$385.48M
Opening cash
$2762M
13-wk collections
$2727M
13-wk disbursements
$420.62M
Closing cash
Capital structure

Leverage runway vs. covenant

Net Debt/EBITDA deleveraging path against the 5.5x covenant ceiling.

Headroom = firepower

Deal capacity

Net-debt capacity to 5.5x
$7993M
≈ $799M acquirable EBITDA @ ~10x
Net Debt / EBITDA1.3x
Covenant Headroom35.0x
Debt Service Coverage Ratio4.2x
Free Cash Flow$900M
Where the cash is trapped

Working-capital cash unlock

$96.4M opportunity

Normalizing laggard brands to a 50-day DSO releases ~$96.4M of one-time cash.

Legrand India67d
$21.7M
Legrand North America61d
$19.8M
Netatmo56d
$17.9M
Legrand Retail66d
$14.4M
Legrand Data Center Solutions60d
$11.5M
BTicino58d
$8.4M
USystems54d
$2.7M

Concentrated in newer cohorts (ISC, Signet, RFI) where billing discipline lags integration — the fastest cash win this fiscal year.

Revenue quality

Recurring engine & margin

Annuity growth and where EBITDA is generated.

Annual Recurring Revenue
$410M
▲ 20.6% vs priorTarget $500M
Recurring Revenue Mix
4.6%
▲ 17.9% vs priorTarget 5.5%
Net Revenue Retention
105.0%
▲ 2.9% vs priorTarget 110.0%
Gross Revenue Retention
94.0%
▲ 2.2% vs priorTarget 96.0%
Annuity engine

ARR bridge

Trend

ARR growth

By business unit

EBITDA margin

Collections

AR aging

Total AR $1316M

Current days$617.9M
1-30 days$328.79M
31-60 days$153.06M
61-90 days$111.11M
90+ days$105.44M

Overdue (>60d) = $216.6M at collection risk.

By account

Receivables & credit watch

Accounts ranked by DSO and credit/churn risk.

AccountRevenueDSONRRCredit/Churn
Netatmo IoT Assets$72.56M67d97%High
Data Center Segment$146.25M63d104%Medium
Regional Operations$46.48M59d100%Medium
North America Operations$160.99M58d112%Low
Group Legrand India$81.63M55d105%Medium
IBM$109.97M52d101%Medium
UPS$128.11M49d106%Low
Limoges Plant$210.88M47d108%Low
Retail Segment$182.54M44d119%Low
BTicino International$65.76M41d110%Low
M&A

Acquisition cohort economics

EBITDA uplift, DSO normalization and synergy realization (as-acquired → current).

Brand (cohort)Acq.RevenueEBITDA %DSOIntegrationSynergyStatus
BTicino2021$385.48M102.04158.73%7158d100%92%Integrated
USystems2021$249.43M90.7147.39%6654d100%90%Integrated
Netatmo2022$1088.41M124.71181.4%6856d95%88%Integrated
Legrand North America2023$657.58M113.38147.39%7061d82%74%In progress
Legrand India2024$464.84M102.04124.71%7367d60%55%In progress
Legrand Data Center Solutions2024$419.49M102.04136.05%7160d80%78%In progress
Legrand Retail2024$328.79M90.7102.04%6966d45%40%Early
Supply

Supplier terms & risk

Partner spend, DPO (working-capital lever), delivery and risk.

SupplierCategorySpendDPOOTIFScoreRisk
USystems SupplierVideo Surveillance$725.61M45d96%91Low
Asian VendorFire & Access$657.58M42d93%88Low
Arrow ElectronicsCritical Comms$464.84M38d90%85Medium
Oracle SCMVideo Surveillance$306.11M36d89%83Medium
SAP ERPVideo VMS$260.76M40d95%87Low
MESAV / Collaboration$215.41M44d92%86Low