SIREN : 491078234
A LEA is a French company founded 19 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in GIAT (63620), this company of category PME shows in 2017 a revenue of 473 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2017 |
|---|---|
| Revenue | 472 545 € |
| Net income | 33 951 € |
| EBITDA | 56 021 € |
| Net margin | 7.2% |
In 2017, A LEA achieves revenue of 473 k€. After deducting consumption (306 k€), gross margin stands at 166 k€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 56 k€, representing 11.9% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 34 k€, i.e. 7.2% of revenue. This profit can be retained or distributed to shareholders.
472 545 €
166 203 €
56 021 €
37 398 €
33 951 €
11.9%
The debt ratio (= Financial debt / Equity x 100) stands at 6%. 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 76%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
6.113%
76.08%
11.168%
0.303
In 2017, the debt ratio of A LEA (6.11) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2017, the financial autonomy of A LEA (76.1%) 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.
In 2017, the repayment capacity of A LEA (0.30) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 440.10. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.
440.101
0.189
In 2017, the liquidity ratio of A LEA (440.10) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2017, the interest coverage of A LEA (0.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Excellent situation: suppliers finance 42 days of the operating cycle (retail model). Inventory turnover is 185 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 152 days of revenue, i.e. 199 k€ to permanently finance.
199 041 €
0 j
42 j
185 j
152 j
Based on 144 transactions of similar company sales in 2017, the value of A LEA is estimated at 237 187 € (range 128 229€ - 379 493€). With an EBITDA of 56 021€, the sector multiple of 4.5x is applied. The price/revenue ratio is 0.51x (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.
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This estimate is based on the analysis of 144 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare A LEA with other companies in the same sector:
Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers
The revenue of A LEA in 2017 is 473 k€.
Yes, A LEA generated a net profit of 34 k€ in 2017.
The headquarters of A LEA is located in GIAT (63620), in the department Puy-de-Dome.
The tax return of A LEA 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).
A LEA operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.