BIOMASSE ENERGIE DU LEON : revenue, balance sheet and financial ratios

BIOMASSE ENERGIE DU LEON is a French company founded 14 years ago, specialized in the sector Traitement et élimination des déchets non dangereux. Based in PLOUVORN (29420), this company of category PME shows in 2020 a revenue of 1.0 M€. 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

Financial history - BIOMASSE ENERGIE DU LEON (SIREN 538175571)
Indicator 2020 2019 2018
Revenue 1 046 021 € 89 866 € 30 000 €
Net income -473 013 € -370 328 € -80 270 €
EBITDA -417 982 € -223 294 € 1 050 €
Net margin -45.2% -412.1% -267.6%

Revenue and income statement

In 2020, BIOMASSE ENERGIE DU LEON achieves revenue of 1.0 M€. Over the period 2018-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +490.5%. Vs 2019, growth of +1064% (90 k€ -> 1.0 M€). After deducting consumption (307 k€), gross margin stands at 739 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -418 k€, representing -40.0% of revenue. Positive scissor effect: EBITDA margin improves by +208.5 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -473 k€ (-45.2% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 046 021 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

739 124 €

EBITDA (2020) ?
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

-417 982 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-788 368 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-473 013 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-40.0%

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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 0%. 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 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2020) ?
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

43.315%

Cash flow / Revenue (2020) ?
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

-47.456%

Repayment capacity (2020) ?
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

0.0

Solvency indicators evolution
BIOMASSE ENERGIE DU LEON

Sector positioning

Debt ratio
0.0 2020
2018
2019
2020
Q1: 0.0
Med: 22.7
Q3: 158.09
Excellent -50 pts over 3 years

In 2020, the debt ratio of BIOMASSE ENERGIE DU LEON (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
43.31% 2020
2018
2019
2020
Q1: 2.18%
Med: 21.89%
Q3: 43.32%
Excellent

In 2020, the financial autonomy of BIOMASSE ENERGIE DU LEON (43.3%) 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
0.0 years 2020
2018
2019
2020
Q1: -0.17 years
Med: 0.0 years
Q3: 2.1 years
Good +31 pts over 3 years

In 2020, the repayment capacity of BIOMASSE ENERGIE DU LEON (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

Liquidity ratio (2020) ?
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

0.0

Interest coverage (2020) ?
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

-18.762

Liquidity indicators evolution
BIOMASSE ENERGIE DU LEON

Sector positioning

Liquidity ratio
0.0 2020
2018
2019
2020
Q1: 110.94
Med: 172.02
Q3: 321.18
Watch -73 pts over 3 years

In 2020, the liquidity ratio of BIOMASSE ENERGIE DU LEON (0.00) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-18.76x 2020
2018
2019
2020
Q1: -0.24x
Med: 0.0x
Q3: 3.57x
Watch -73 pts over 3 years

In 2020, the interest coverage of BIOMASSE ENERGIE DU LEON (-18.8x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 134 days. Excellent situation: suppliers finance 134 days of the operating cycle (retail model). WCR is negative (-2255 days): operations structurally generate cash. Notable WCR improvement over the period (-301%), freeing up cash.

Operating WCR (2020) ?
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

-6 551 240 €

Customer credit (2020) ?
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 (2020) ?
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

134 j

Inventory turnover (2020) ?
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 in days of revenue (2020) ?
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

-2255 j

WCR and payment terms evolution
BIOMASSE ENERGIE DU LEON

Positioning of BIOMASSE ENERGIE DU LEON in its sector

Comparison with sector Traitement et élimination des déchets non dangereux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 153 055€ to 475 794€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2020
Indicative
153k€ 262k€ 475k€
262 972 € Range: 153 055€ - 475 794€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 44 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 (Traitement et élimination des déchets non dangereux)

Compare BIOMASSE ENERGIE DU LEON with other companies in the same sector:

Voir toutes les statistiques du secteur Traitement et élimination des déchets non dangereux

Frequently asked questions about BIOMASSE ENERGIE DU LEON

What is the revenue of BIOMASSE ENERGIE DU LEON ?

The revenue of BIOMASSE ENERGIE DU LEON in 2020 is 1.0 M€.

Is BIOMASSE ENERGIE DU LEON profitable?

BIOMASSE ENERGIE DU LEON recorded a net loss in 2020.

Where is the headquarters of BIOMASSE ENERGIE DU LEON ?

The headquarters of BIOMASSE ENERGIE DU LEON is located in PLOUVORN (29420), in the department Finistere.

Where to find the tax return of BIOMASSE ENERGIE DU LEON ?

The tax return of BIOMASSE ENERGIE DU LEON 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 BIOMASSE ENERGIE DU LEON operate?

BIOMASSE ENERGIE DU LEON operates in the sector Traitement et élimination des déchets non dangereux (NAF code 38.21Z). See the 'Sector positioning' section above to compare the company with its competitors.