ENTREPRISE LECLERE : revenue, balance sheet and financial ratios

In 2025, ENTREPRISE LECLERE achieves revenue of 8.2 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.9%. Significant drop of -14% vs 2024. After deducting consumption (1.7 M€), gross margin stands at 6.4 M€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 943 k€, representing 11.5% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 494 k€, i.e. 6.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 61%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 259.83. 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 13.2x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 79 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 69 days. The company must finance 10 days of gap between collections and payments. Inventory turnover is 82 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 224 days of revenue, i.e. 5.1 M€ to permanently finance. Over 2016-2025, WCR increased by +83%, requiring additional financing.

Based on 283 transactions of similar company sales (all years), the value of ENTREPRISE LECLERE is estimated at 1 077 122 € (range 499 292€ - 3 130 457€). With an EBITDA of 943 327€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.18x (conservative valuation). 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.