Employees: 12 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2018-03-07 (8 years)Status: ActiveBusiness sector: Commerce d'alimentation généraleLocation: BILLY-BERCLAU (62138), Pas-de-Calais
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
LEA : revenue, balance sheet and financial ratios
LEA is a French company
founded 8 years ago,
specialized in the sector Commerce d'alimentation générale.
Based in BILLY-BERCLAU (62138),
this company of category PME
shows in 2022 a net income positive of 128 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2022, LEA generates positive net income of 128 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2022: 257 k€ -> 128 k€.
Net income (2022)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
128 058 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 9%. 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 33%. The balance between equity and debt is satisfactory.
Debt ratio (2022)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
9.292%
Financial autonomy (2022)
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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
32.903%
Asset age ratio (2022)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
2022
Debt ratio
0.891
0.596
3.161
9.292
Financial autonomy
16.533
37.941
33.88
32.903
Repayment capacity
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
Sector positioning
Debt ratio
9.292022
2020
2021
2022
Q1: 0.0
Med: 26.57
Q3: 139.07
Good+8 pts over 3 years
In 2022, the debt ratio of LEA (9.29) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
32.9%2022
2020
2021
2022
Q1: 2.8%
Med: 24.36%
Q3: 51.38%
Good
In 2022, the financial autonomy of LEA (32.9%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 155.56. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2022)
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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
155.558
Liquidity indicators evolution LEA
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2019
2020
2021
2022
Liquidity ratio
119.322
158.553
147.179
155.558
Interest coverage
None
None
None
None
Sector positioning
Liquidity ratio
155.562022
2020
2021
2022
Q1: 83.38
Med: 137.91
Q3: 229.69
Good
In 2022, the liquidity ratio of LEA (155.56) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Positioning of LEA in its sector
Comparison with sector Commerce d'alimentation générale
Valuation estimate
Based on 265 transactions of similar company sales
in 2022,
the value of LEA is estimated at
1 037 682 €
(range 409 640€ - 2 284 515€).
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 value2022
265 transactions
409k€1037k€2284k€
1 037 682 €Range: 409 640€ - 2 284 515€
NAF 5 année 2022
Valuation method used
Net Income Multiple
128 058 €
×
8.1x
=1 037 682 €
Range: 409 641€ - 2 284 516€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 265 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 (Commerce d'alimentation générale)
Compare LEA with other companies in the same sector:
The revenue of LEA is not publicly disclosed (confidential accounts filed with INPI).
Is LEA profitable?
Yes, LEA generated a net profit of 128 k€ in 2022.
Where is the headquarters of LEA ?
The headquarters of LEA is located in BILLY-BERCLAU (62138), in the department Pas-de-Calais.
Where to find the tax return of LEA ?
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).
In which sector does LEA operate?
LEA operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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