LA LEGENDE : revenue, balance sheet and financial ratios

LA LEGENDE is a French company founded 6 years ago, specialized in the sector Autres activités d'édition. Based in CHAMPIGNY-SUR-MARNE (94500), this company of category PME shows in 2024 a revenue of 270 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 - LA LEGENDE (SIREN 880718374)
Indicator 2024 2023 2022 2021 2020
Revenue 269 768 € 337 842 € 318 550 € 332 636 € 165 544 €
Net income 12 638 € 12 803 € 52 874 € 69 336 € 47 598 €
EBITDA 37 478 € 37 908 € 80 128 € 122 082 € 69 785 €
Net margin 4.7% 3.8% 16.6% 20.8% 28.8%

Revenue and income statement

In 2024, LA LEGENDE achieves revenue of 270 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +13.0%. Significant drop of -20% vs 2023. After deducting consumption (0 €), gross margin stands at 270 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 37 k€, representing 13.9% of revenue. Positive scissor effect: EBITDA margin improves by +2.7 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 4.7% 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

269 768 €

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

269 768 €

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

37 478 €

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

16 102 €

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

12 638 €

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

13.9%

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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 20%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 8.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

20.124%

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

3.492%

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

8.479%

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

68.2%

Solvency indicators evolution
LA LEGENDE

Sector positioning

Debt ratio
20.12 2024
2022
2023
2024
Q1: 0.0
Med: 2.71
Q3: 39.91
Average +37 pts over 3 years

In 2024, the debt ratio of LA LEGENDE (20.12) 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
3.49% 2024
2022
2023
2024
Q1: 0.97%
Med: 23.05%
Q3: 60.81%
Average

In 2024, the financial autonomy of LA LEGENDE (3.5%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.84 years
Excellent

In 2024, the repayment capacity of LA LEGENDE (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 554.05. 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

554.054

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

0.0

Liquidity indicators evolution
LA LEGENDE

Sector positioning

Liquidity ratio
554.05 2024
2022
2023
2024
Q1: 142.28
Med: 257.27
Q3: 533.36
Excellent

In 2024, the liquidity ratio of LA LEGENDE (554.05) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.49x
Average

In 2024, the interest coverage of LA LEGENDE (0.0x) 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: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. The company must finance 29 days of gap between collections and payments. WCR is negative (-71 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

-52 845 €

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

45 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

16 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

-71 j

WCR and payment terms evolution
LA LEGENDE

Positioning of LA LEGENDE in its sector

Comparison with sector Autres activités d'édition

Valuation estimate

Based on 104 transactions of similar company sales (all years), the value of LA LEGENDE is estimated at 52 443 € (range 23 539€ - 146 542€). With an EBITDA of 37 478€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.24x (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
104 transactions
23k€ 52k€ 146k€
52 443 € Range: 23 539€ - 146 542€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
37 478 € × 1.1x
Estimation 43 024 €
22 173€ - 176 583€
Revenue Multiple 30%
269 768 € × 0.24x
Estimation 65 863 €
32 510€ - 123 734€
Net Income Multiple 20%
12 638 € × 4.4x
Estimation 55 862 €
13 498€ - 105 653€
How is this estimate calculated?

This estimate is based on the analysis of 104 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 activités d'édition)

Compare LA LEGENDE with other companies in the same sector:

Frequently asked questions about LA LEGENDE

What is the revenue of LA LEGENDE ?

The revenue of LA LEGENDE in 2024 is 270 k€.

Is LA LEGENDE profitable?

Yes, LA LEGENDE generated a net profit of 13 k€ in 2024.

Where is the headquarters of LA LEGENDE ?

The headquarters of LA LEGENDE is located in CHAMPIGNY-SUR-MARNE (94500), in the department Val-de-Marne.

Where to find the tax return of LA LEGENDE ?

The tax return of LA LEGENDE 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 LA LEGENDE operate?

LA LEGENDE operates in the sector Autres activités d'édition (NAF code 58.19Z). See the 'Sector positioning' section above to compare the company with its competitors.