GROUPE RODOLPHE LEON EXPERTISE ET FINANCES : revenue, balance sheet and financial ratios

In 2025, GROUPE RODOLPHE LEON EXPERTISE ET FINANCES achieves revenue of 862 k€. Revenue is declining over the period 2016-2025 (CAGR: -5.6%). Vs 2024: +2%. After deducting consumption (0 €), gross margin stands at 862 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 285 k€, representing 33.1% of revenue. Positive scissor effect: EBITDA margin improves by +23.0 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 229 k€, i.e. 26.5% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 5%. 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 94%. 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 31.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 12.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 3192.38. 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 645.8x. 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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 9 days. The company must finance 5 days of gap between collections and payments. Overall, WCR represents 2713 days of revenue, i.e. 6.5 M€ to permanently finance. Over 2016-2025, WCR increased by +426%, requiring additional financing.

Based on 117 transactions of similar company sales in 2025, the value of GROUPE RODOLPHE LEON EXPERTISE ET FINANCES is estimated at 831 586 € (range 419 023€ - 2 169 880€). With an EBITDA of 285 164€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.92x (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.