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CASA LEYA : revenue, balance sheet and financial ratios

CASA LEYA is a French company founded 9 years ago, specialized in the sector Restauration traditionnelle. Based in NICE (06300), this company of category PME shows in 2023 a revenue of 3.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - CASA LEYA (SIREN 824679864)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018
Revenue N/C N/C 3 306 580 € N/C N/C N/C N/C N/C
Net income 34 356 € 83 566 € 35 716 € 88 693 € 14 793 € 15 431 € 15 744 € -9 981 €
EBITDA N/C N/C 237 346 € N/C N/C N/C N/C N/C
Net margin N/C N/C 1.1% N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, CASA LEYA generates positive net income of 34 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

34 356 €

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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 389%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

389.026%

Financial autonomy (2025) ?
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

11.909%

Asset age ratio (2025) ?
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

45.2%

Solvency indicators evolution
CASA LEYA

Sector positioning

Debt ratio
389.03 2025
2023
2024
2025
Q1: 3.47
Med: 26.36
Q3: 95.24
Watch

In 2025, the debt ratio of CASA LEYA (389.03) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
11.91% 2025
2023
2024
2025
Q1: 11.54%
Med: 38.81%
Q3: 63.35%
Average

In 2025, the financial autonomy of CASA LEYA (11.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
4.83 years 2023
2023
Q1: 0.0 years
Med: 0.57 years
Q3: 3.01 years
Average

In 2023, the repayment capacity of CASA LEYA (4.83) 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 133.67. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

133.666

Liquidity indicators evolution
CASA LEYA

Sector positioning

Liquidity ratio
133.67 2025
2023
2024
2025
Q1: 77.62
Med: 152.17
Q3: 276.98
Average

In 2025, the liquidity ratio of CASA LEYA (133.67) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
9.42x 2023
2023
Q1: 0.0x
Med: 0.54x
Q3: 4.44x
Excellent

In 2023, the interest coverage of CASA LEYA (9.4x) 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.

Operating WCR (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
CASA LEYA

Positioning of CASA LEYA in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 557 transactions of similar company sales in 2025, the value of CASA LEYA is estimated at 194 074 € (range 109 780€ - 439 545€). 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 2025
557 transactions
109k€ 194k€ 439k€
194 074 € Range: 109 780€ - 439 545€
NAF 5 année 2025

Valuation method used

Net Income Multiple
34 356 € × 5.6x = 194 074 €
Range: 109 780€ - 439 546€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 557 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 (Restauration traditionnelle)

Compare CASA LEYA with other companies in the same sector:

Frequently asked questions about CASA LEYA

What is the revenue of CASA LEYA ?

The revenue of CASA LEYA in 2023 is 3.3 M€.

Is CASA LEYA profitable?

Yes, CASA LEYA generated a net profit of 34 k€ in 2025.

Where is the headquarters of CASA LEYA ?

The headquarters of CASA LEYA is located in NICE (06300), in the department Alpes-Maritimes.

Where to find the tax return of CASA LEYA ?

The tax return of CASA LEYA 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 CASA LEYA operate?

CASA LEYA operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.