SIREN : 808499719
LEA is a French company founded 11 years ago, specialized in the sector Fabrication d’articles de joaillerie et bijouterie. Based in PARIS (75008), this company of category PME shows in 2025 a revenue of 2.2 M€. 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 | 2023 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|
| Revenue | 2 154 426 € | N/C | 1 126 507 € | 973 155 € | 1 183 580 € | 1 293 554 € |
| Net income | 642 516 € | -3 655 € | 44 020 € | 35 799 € | 41 091 € | 102 423 € |
| EBITDA | 822 959 € | N/C | 48 317 € | 37 425 € | 47 960 € | 138 986 € |
| Net margin | 29.8% | N/C | 3.9% | 3.7% | 3.5% | 7.9% |
In 2025, LEA achieves revenue of 2.2 M€. Over the period 2018-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.6%. After deducting consumption (307 k€), gross margin stands at 1.8 M€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 823 k€, representing 38.2% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 643 k€, i.e. 29.8% of revenue. This profit can be retained or distributed to shareholders.
2 154 426 €
1 847 436 €
822 959 €
819 311 €
642 516 €
38.1%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 30.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.034%
71.808%
30.375%
0.0
21.5%
In 2025, the debt ratio of LEA (0.03) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2025, the financial autonomy of LEA (71.8%) 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.
In 2025, the repayment capacity of LEA (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.
The liquidity ratio (= Current assets / Current liabilities) stands at 342.04. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
342.037
0.0
In 2025, the liquidity ratio of LEA (342.04) 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 LEA (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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 65 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. The gap of 31 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 52 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 100 days of revenue, i.e. 601 k€ to permanently finance. Over 2018-2025, WCR increased by +44%, requiring additional financing.
601 322 €
65 j
34 j
52 j
100 j
Based on 101 transactions of similar company sales (all years), the value of LEA is estimated at 1 555 122 € (range 462 297€ - 2 939 282€). With an EBITDA of 822 959€, the sector multiple of 2.5x 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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 101 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 LEA with other companies in the same sector:
Voir toutes les statistiques du secteur Fabrication d’articles de joaillerie et bijouterie
The revenue of LEA in 2025 is 2.2 M€.
Yes, LEA generated a net profit of 643 k€ in 2025.
The headquarters of LEA is located in PARIS (75008), in the department Paris.
The tax return of LEA 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).
LEA operates in the sector Fabrication d’articles de joaillerie et bijouterie (NAF code 32.12Z). See the 'Sector positioning' section above to compare the company with its competitors.