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LEA COMPOSITES DEVELOPPEMENT : revenue, balance sheet and financial ratios

LEA COMPOSITES DEVELOPPEMENT is a French company founded 11 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de quincaillerie. Based in AUBAGNE (13400), this company of category ETI shows in 2024 a net income positive of 648 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-07-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, LEA COMPOSITES DEVELOPPEMENT posts positive profitability over the latest financial year. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - LEA COMPOSITES DEVELOPPEMENT (SIREN 812348449)
Indicator 2024 2023 2017
Revenue N/C N/C N/C
Net income 648 042 € 589 787 € 248 900 €
EBITDA N/C N/C N/C
Net margin N/C N/C N/C

Revenue and income statement

In 2024, LEA COMPOSITES DEVELOPPEMENT generates positive net income of 648 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 249 k€ -> 648 k€.

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

648 042 €

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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 0%. Compared with its sector, this ratio places the company among the best positioned (sector median: 12.2%). Financial autonomy (= Equity / Total assets x 100) reaches 56%. This ratio is more favorable than the sector median (46.3%).

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

0.06%

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

56.17%

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

44.4%

Solvency indicators evolution
LEA COMPOSITES DEVELOPPEMENT

Sector positioning

Debt ratio
0.06% 2024
Q1: 0.11%
Med: 12.22%
Q3: 48.95%
Excellent

In 2024, the debt ratio of LEA COMPOSITES DEVELOPPEMENT (0.1%) 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.

Financial autonomy
56.17% 2024
Q1: 30.14%
Med: 46.32%
Q3: 66.06%
Good +31 pts over 3 years

In 2024, the financial autonomy of LEA COMPOSITES DEVELOPPEMENT (56.2%) 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 2.29. This ratio is slightly less favorable than the sector median (2.3).

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

2.29

Liquidity indicators evolution
LEA COMPOSITES DEVELOPPEMENT

Sector positioning

Liquidity ratio
2.29 2024
Q1: 1.63
Med: 2.34
Q3: 3.65
Average +26 pts over 3 years

In 2024, the liquidity ratio of LEA COMPOSITES DEVELOPPEMENT (2.29) 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.

Positioning of LEA COMPOSITES DEVELOPPEMENT in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de quincaillerie

Valuation estimate

Based on 68 transactions of similar company sales (all years), the value of LEA COMPOSITES DEVELOPPEMENT is estimated at 766 717 € (range 394 613€ - 1 996 038€). 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.

Estimated enterprise value 2024
68 tx
394k€ 766k€ 1996k€
766 717 € Range: 394 613€ - 1 996 038€
NAF 5 all-time

Valuation method used

Net Income Multiple
648 042 € × 1.2x = 766 717 €
Range: 394 613€ - 1 996 038€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 68 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 de gros (commerce interentreprises) de quincaillerie)

Compare LEA COMPOSITES DEVELOPPEMENT with other companies in the same sector:

Top companies in Commerce de gros (commerce interentreprises) de quincaillerie

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) de quincaillerie:

Top companies in Bouches-du-Rhone

Largest companies by revenue in the department Bouches-du-Rhone:

Frequently asked questions about LEA COMPOSITES DEVELOPPEMENT

What is the revenue of LEA COMPOSITES DEVELOPPEMENT ?

The revenue of LEA COMPOSITES DEVELOPPEMENT is not publicly disclosed (confidential accounts filed with INPI).

Is LEA COMPOSITES DEVELOPPEMENT profitable?

Yes, LEA COMPOSITES DEVELOPPEMENT generated a net profit of 648 k€ in 2024.

Where is the headquarters of LEA COMPOSITES DEVELOPPEMENT ?

The headquarters of LEA COMPOSITES DEVELOPPEMENT is located in AUBAGNE (13400), in the department Bouches-du-Rhone.

Where to find the tax return of LEA COMPOSITES DEVELOPPEMENT ?

The tax return of LEA COMPOSITES DEVELOPPEMENT 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 COMPOSITES DEVELOPPEMENT operate?

LEA COMPOSITES DEVELOPPEMENT operates in the sector Commerce de gros (commerce interentreprises) de quincaillerie (NAF code 46.74A). See the 'Sector positioning' section above to compare the company with its competitors.