HOLDING LETAY 2 : revenue, balance sheet and financial ratios

HOLDING LETAY 2 is a French company founded 6 years ago, specialized in the sector Autres commerces de détail alimentaires en magasin spécialisé . Based in COURBEVOIE (92400), this company of category PME shows in 2024 a revenue of 84 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, HOLDING LETAY 2 posts positive profitability over the latest financial year. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - HOLDING LETAY 2 (SIREN 887923498)
Indicator 2024 2023 2022 2021
Revenue 84 000 € 84 000 € 84 000 € N/C
Net income 11 377 € 61 374 € 40 022 € 76 317 €
EBITDA 15 417 € 12 704 € -26 349 € -49 900 €
Net margin 13.5% 73.1% 47.6% N/C

Revenue and income statement

In 2024, HOLDING LETAY 2 achieves revenue of 84 k€. Activity remains stable over the period (CAGR: 0.0%). Slight decline of 0% vs 2023. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 15 k€, representing 18.4% of revenue. Positive scissor effect: EBITDA margin improves by +3.2 pts, sign of improved operational efficiency. Compared with its sector, this ratio places the company among the best positioned (sector median: 4.0%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, i.e. 13.5% 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

84 000 €

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

84 000 €

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

15 417 €

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

14 983 €

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

11 377 €

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

18.4%

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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 346%. This ratio is less favorable than the sector median (21.3%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 21%. This ratio is slightly less favorable than the sector median (29.5%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 57.8 years of cash flow to repay all financial debt. This ratio is less favorable than the sector median (0.7 years) and warrants attention. Cash flow represents 14.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 3.4%).

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

346.42%

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

20.63%

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

14.06%

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

57.81

Solvency indicators evolution
HOLDING LETAY 2

Sector positioning

Debt ratio
346.42% 2024
Q1: 0.61%
Med: 21.32%
Q3: 97.76%
Watch

In 2024, the debt ratio of HOLDING LETAY 2 (346.4%) 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
20.63% 2024
Q1: 8.43%
Med: 29.5%
Q3: 51.35%
Average +13 pts over 3 years

In 2024, the financial autonomy of HOLDING LETAY 2 (20.6%) 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
57.81 years 2024
Q1: 0.0 years
Med: 0.66 years
Q3: 2.89 years
Watch +21 pts over 3 years

In 2024, the repayment capacity of HOLDING LETAY 2 (57.81) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 4.05. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.6). The interest coverage ratio (= EBIT / Interest expenses) is 23.4x. Compared with its sector, this ratio places the company among the best positioned (sector median: 0.7x).

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

4.05

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

23.4

Liquidity indicators evolution
HOLDING LETAY 2

Sector positioning

Liquidity ratio
4.05 2024
Q1: 1.08
Med: 1.63
Q3: 2.64
Excellent +11 pts over 3 years

In 2024, the liquidity ratio of HOLDING LETAY 2 (4.05) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
23.4x 2024
Q1: 0.0x
Med: 0.68x
Q3: 4.82x
Excellent +55 pts over 3 years

In 2024, the interest coverage of HOLDING LETAY 2 (23.4x) 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. Average customer payment term: 1080 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 305 days. The gap of 775 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 1066 days of revenue, i.e. 249 k€ to permanently finance. Between 2022 and 2024, WCR worsened by 821 days of revenue, signaling an increased financing need.

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

248 676 €

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

1080 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

305 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

1066 j

WCR and payment terms evolution
HOLDING LETAY 2

Positioning of HOLDING LETAY 2 in its sector

Comparison with sector Autres commerces de détail alimentaires en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions). This range of 24 822€ to 117 319€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
24k€ 85k€ 117k€
85 162 € Range: 24 822€ - 117 319€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 29 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 (Autres commerces de détail alimentaires en magasin spécialisé )

Compare HOLDING LETAY 2 with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail alimentaires en magasin spécialisé

Top companies in Autres commerces de détail alimentaires en magasin spécialisé

Largest companies by revenue in the sector Autres commerces de détail alimentaires en magasin spécialisé :

Top companies in Hauts-de-Seine

Largest companies by revenue in the department Hauts-de-Seine:

Voir le classement complet du département Hauts-de-Seine

Frequently asked questions about HOLDING LETAY 2

What is the revenue of HOLDING LETAY 2 ?

The revenue of HOLDING LETAY 2 in 2024 is 84 k€.

Is HOLDING LETAY 2 profitable?

Yes, HOLDING LETAY 2 generated a net profit of 11 k€ in 2024.

Where is the headquarters of HOLDING LETAY 2 ?

The headquarters of HOLDING LETAY 2 is located in COURBEVOIE (92400), in the department Hauts-de-Seine.

Where to find the tax return of HOLDING LETAY 2 ?

The tax return of HOLDING LETAY 2 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 HOLDING LETAY 2 operate?

HOLDING LETAY 2 operates in the sector Autres commerces de détail alimentaires en magasin spécialisé (NAF code 47.29Z). See the 'Sector positioning' section above to compare the company with its competitors.