JEAN LEON ELEVATION : revenue, balance sheet and financial ratios

JEAN LEON ELEVATION is a French company founded 23 years ago, specialized in the sector Intermédiaires du commerce en machines, équipements industriels, navires et avions. Based in NOVALAISE (73470), this company of category PME shows in 2024 a revenue of 202 k€. 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 - JEAN LEON ELEVATION (SIREN 445015969)
Indicator 2024 2021 2020 2019 2018 2017 2016
Revenue 201 695 € 707 389 € 662 186 € N/C N/C 764 840 € 783 517 €
Net income 7 771 € 8 263 € 14 431 € 13 237 € 25 976 € 9 985 € 45 336 €
EBITDA -14 081 € 35 767 € 25 032 € N/C N/C 23 179 € 64 880 €
Net margin 3.9% 1.2% 2.2% N/C N/C 1.3% 5.8%

Revenue and income statement

In 2024, JEAN LEON ELEVATION achieves revenue of 202 k€. Revenue is declining over the period 2016-2024 (CAGR: -15.6%). Significant drop of -71% vs 2021. After deducting consumption (33 k€), gross margin stands at 169 k€, i.e. a rate of 84%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -14 k€, representing -7.0% of revenue. Warning negative scissor effect: despite revenue change (-71%), EBITDA varies by -139%, reducing margin by 12.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 3.9% 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

201 695 €

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

168 862 €

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

-14 081 €

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

-18 757 €

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

7 771 €

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

-7.0%

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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 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 61%. 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 20.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

40.077%

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

60.775%

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

1.578%

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

20.201

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

66.5%

Solvency indicators evolution
JEAN LEON ELEVATION

Sector positioning

Debt ratio
40.08 2024
2020
2021
2024
Q1: -592.0
Med: 0.0
Q3: 16.43
Average +18 pts over 3 years

In 2024, the debt ratio of JEAN LEON ELEVATION (40.08) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
60.77% 2024
2020
2021
2024
Q1: 18.26%
Med: 58.72%
Q3: 68.35%
Good

In 2024, the financial autonomy of JEAN LEON ELEVATION (60.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
20.2 years 2024
2020
2021
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 3.75 years
Watch

In 2024, the repayment capacity of JEAN LEON ELEVATION (20.20) 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 620.49. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

620.487

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

-8.799

Liquidity indicators evolution
JEAN LEON ELEVATION

Sector positioning

Liquidity ratio
620.49 2024
2020
2021
2024
Q1: 31.66
Med: 183.31
Q3: 376.64
Excellent +18 pts over 3 years

In 2024, the liquidity ratio of JEAN LEON ELEVATION (620.49) 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
-8.8x 2024
2020
2021
2024
Q1: 0.0x
Med: 0.0x
Q3: 5.49x
Watch -50 pts over 3 years

In 2024, the interest coverage of JEAN LEON ELEVATION (-8.8x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 140 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. The gap of 103 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 142 days of revenue, i.e. 79 k€ to permanently finance. Notable WCR improvement over the period (-61%), freeing up 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

79 353 €

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

140 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

37 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

142 j

WCR and payment terms evolution
JEAN LEON ELEVATION

Positioning of JEAN LEON ELEVATION in its sector

Comparison with sector Intermédiaires du commerce en machines, équipements industriels, navires et avions

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of JEAN LEON ELEVATION is estimated at 44 490 € (range 20 574€ - 117 312€). The price/revenue ratio is 0.32x (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.

Estimated enterprise value 2024
229 transactions
20k€ 44k€ 117k€
44 490 € Range: 20 574€ - 117 312€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
201 695 € × 0.32x
Estimation 65 407 €
30 669€ - 160 024€
Net Income Multiple 20%
7 771 € × 1.7x
Estimation 13 117 €
5 434€ - 53 244€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en machines, équipements industriels, navires et avions)

Compare JEAN LEON ELEVATION with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en machines, équipements industriels, navires et avions

Frequently asked questions about JEAN LEON ELEVATION

What is the revenue of JEAN LEON ELEVATION ?

The revenue of JEAN LEON ELEVATION in 2024 is 202 k€.

Is JEAN LEON ELEVATION profitable?

Yes, JEAN LEON ELEVATION generated a net profit of 8 k€ in 2024.

Where is the headquarters of JEAN LEON ELEVATION ?

The headquarters of JEAN LEON ELEVATION is located in NOVALAISE (73470), in the department Savoie.

Where to find the tax return of JEAN LEON ELEVATION ?

The tax return of JEAN LEON ELEVATION 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 JEAN LEON ELEVATION operate?

JEAN LEON ELEVATION operates in the sector Intermédiaires du commerce en machines, équipements industriels, navires et avions (NAF code 46.14Z). See the 'Sector positioning' section above to compare the company with its competitors.