SIREN : 504442583
LE 54 is a French company founded 17 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in PARIS (75009), this company of category PME shows in 2025 a revenue of 82 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|
| Revenue | 82 029 € | 206 298 € | 220 742 € | 211 772 € | 160 005 € |
| Net income | 18 976 € | -536 € | 7 772 € | -3 418 € | 11 357 € |
| EBITDA | -39 585 € | -219 € | 8 056 € | -4 544 € | 13 164 € |
| Net margin | 23.1% | -0.3% | 3.5% | -1.6% | 7.1% |
In 2025, LE 54 achieves revenue of 82 k€. Revenue is declining over the period 2021-2025 (CAGR: -15.4%). Significant drop of -60% vs 2024. After deducting consumption (40 k€), gross margin stands at 42 k€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -40 k€, representing -48.3% of revenue. Warning negative scissor effect: despite revenue change (-60%), EBITDA varies by -17975%, reducing margin by 48.2 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 19 k€, i.e. 23.1% of revenue. This profit can be retained or distributed to shareholders.
82 029 €
42 431 €
-39 585 €
-39 610 €
18 976 €
-48.3%
The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 99%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
1.1%
98.912%
-48.15%
-0.037
In 2025, the debt ratio of LE 54 (1.10) 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.
In 2025, the financial autonomy of LE 54 (98.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2025, the repayment capacity of LE 54 (-0.04) 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.
-0.068
In 2024, the liquidity ratio of LE 54 (122.52) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2025, the interest coverage of LE 54 (-0.1x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Overall, WCR represents 3 days of revenue, i.e. 719 € to permanently finance. Over 2021-2025, WCR increased by +103%, requiring additional financing.
719 €
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3 j
Based on 51 transactions of similar company sales
in 2025,
the value of LE 54 is estimated at
24 443 €
(range 14 660€ - 106 225€).
The price/revenue ratio is 0.17x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 51 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LE 54 with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé
The revenue of LE 54 in 2025 is 82 k€.
Yes, LE 54 generated a net profit of 19 k€ in 2025.
The headquarters of LE 54 is located in PARIS (75009), in the department Paris.
The tax return of LE 54 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).
LE 54 operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.