ETABLISSEMENTS LEON LANDY : revenue, balance sheet and financial ratios

ETABLISSEMENTS LEON LANDY is a French company founded 66 years ago, specialized in the sector Installation de structures métalliques, chaudronnées et de tuyauterie. Based in ARQUES (62510), this company of category PME shows in 2024 a revenue of 159 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

Financial history - ETABLISSEMENTS LEON LANDY (SIREN 576080048)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 159 203 € 156 157 € 139 703 € 121 664 € 153 452 € 148 679 € 151 442 € 180 281 € 190 026 €
Net income 151 624 € 104 612 € -174 643 € 44 114 € 60 561 € 57 632 € 57 233 € 72 203 € 110 701 €
EBITDA 108 258 € 99 905 € 100 446 € 91 341 € 118 554 € 113 784 € 114 968 € 131 238 € 144 366 €
Net margin 95.2% 67.0% -125.0% 36.3% 39.5% 38.8% 37.8% 40.1% 58.3%

Revenue and income statement

In 2024, ETABLISSEMENTS LEON LANDY achieves revenue of 159 k€. Activity remains stable over the period (CAGR: -2.2%). Vs 2023: +2%. After deducting consumption (0 €), gross margin stands at 159 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 108 k€, representing 68.0% of revenue. Positive scissor effect: EBITDA margin improves by +4.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 152 k€, i.e. 95.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

159 203 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

159 203 €

EBITDA (2024) ?
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

108 258 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

66 752 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

151 624 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

68.0%

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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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 121.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
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 (2024) ?
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

0.0%

Cash flow / Revenue (2024) ?
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

121.311%

Repayment capacity (2024) ?
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

Asset age ratio (2024) ?
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

13.8%

Solvency indicators evolution
ETABLISSEMENTS LEON LANDY

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.86
Med: 17.38
Q3: 51.09
Excellent

In 2024, the debt ratio of ETABLISSEMENTS LEON LANDY (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
0.0% 2024
2022
2023
2024
Q1: 18.95%
Med: 38.81%
Q3: 56.71%
Watch -52 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENTS LEON LANDY (0.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.19 years
Q3: 1.55 years
Excellent

In 2024, the repayment capacity of ETABLISSEMENTS LEON LANDY (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 100.57. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
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

100.57

Interest coverage (2024) ?
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

0.435

Liquidity indicators evolution
ETABLISSEMENTS LEON LANDY

Sector positioning

Liquidity ratio
100.57 2024
2022
2023
2024
Q1: 150.33
Med: 206.67
Q3: 290.93
Watch

In 2024, the liquidity ratio of ETABLISSEMENTS LEON LANDY (100.57) 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
0.43x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.53x
Q3: 3.23x
Average -33 pts over 3 years

In 2024, the interest coverage of ETABLISSEMENTS LEON LANDY (0.4x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 40 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. The company must finance 12 days of gap between collections and payments. WCR is negative (-3662 days): operations structurally generate cash.

Operating WCR (2024) ?
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

-1 619 462 €

Customer credit (2024) ?
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

40 j

Supplier credit (2024) ?
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

28 j

Inventory turnover (2024) ?
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 (2024) ?
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

-3662 j

WCR and payment terms evolution
ETABLISSEMENTS LEON LANDY

Positioning of ETABLISSEMENTS LEON LANDY in its sector

Comparison with sector Installation de structures métalliques, chaudronnées et de tuyauterie

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of ETABLISSEMENTS LEON LANDY is estimated at 145 259 € (range 62 749€ - 340 205€). With an EBITDA of 108 258€, 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
98 tx
62k€ 145k€ 340k€
145 259 € Range: 62 749€ - 340 205€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
108 258 € × 1.0x
Estimation 105 226 €
59 827€ - 332 098€
Revenue Multiple 30%
159 203 € × 0.18x
Estimation 28 726 €
12 483€ - 44 207€
Net Income Multiple 20%
151 624 € × 2.8x
Estimation 420 145 €
145 453€ - 804 469€
How is this estimate calculated?

This estimate is based on the analysis of 98 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 (Installation de structures métalliques, chaudronnées et de tuyauterie)

Compare ETABLISSEMENTS LEON LANDY with other companies in the same sector:

Voir toutes les statistiques du secteur Installation de structures métalliques, chaudronnées et de tuyauterie

Frequently asked questions about ETABLISSEMENTS LEON LANDY

What is the revenue of ETABLISSEMENTS LEON LANDY ?

The revenue of ETABLISSEMENTS LEON LANDY in 2024 is 159 k€.

Is ETABLISSEMENTS LEON LANDY profitable?

Yes, ETABLISSEMENTS LEON LANDY generated a net profit of 152 k€ in 2024.

Where is the headquarters of ETABLISSEMENTS LEON LANDY ?

The headquarters of ETABLISSEMENTS LEON LANDY is located in ARQUES (62510), in the department Pas-de-Calais.

Where to find the tax return of ETABLISSEMENTS LEON LANDY ?

The tax return of ETABLISSEMENTS LEON LANDY 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 ETABLISSEMENTS LEON LANDY operate?

ETABLISSEMENTS LEON LANDY operates in the sector Installation de structures métalliques, chaudronnées et de tuyauterie (NAF code 33.20A). See the 'Sector positioning' section above to compare the company with its competitors.