LEADERFIT'EQUIPEMENT : revenue, balance sheet and financial ratios

LEADERFIT'EQUIPEMENT is a French company founded 29 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in LA VILLE-AUX-DAMES (37700), this company of category PME shows in 2023 a revenue of 3.3 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

Financial history - LEADERFIT'EQUIPEMENT (SIREN 411741960)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 3 270 363 € 3 204 250 € 4 508 492 € 3 374 330 € 2 899 061 € 2 453 817 € 2 716 881 €
Net income 4 262 € -55 967 € 115 087 € 135 222 € 151 228 € 177 277 € 105 495 €
EBITDA 77 920 € 32 102 € 519 084 € 479 566 € 387 234 € 418 654 € 334 864 €
Net margin 0.1% -1.7% 2.6% 4.0% 5.2% 7.2% 3.9%

Revenue and income statement

In 2023, LEADERFIT'EQUIPEMENT achieves revenue of 3.3 M€. Revenue is growing positively over 7 years (CAGR: +3.1%). Vs 2022: +2%. After deducting consumption (1.9 M€), gross margin stands at 1.4 M€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 78 k€, representing 2.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 270 363 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 357 401 €

EBITDA (2023) ?
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

77 920 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-195 782 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

4 262 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.4%

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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 215%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

214.701%

Financial autonomy (2023) ?
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

25.765%

Cash flow / Revenue (2023) ?
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

-4.527%

Repayment capacity (2023) ?
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

-11.908

Asset age ratio (2023) ?
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

70.4%

Solvency indicators evolution
LEADERFIT'EQUIPEMENT

Sector positioning

Debt ratio
214.7 2023
2021
2022
2023
Q1: 0.15
Med: 18.97
Q3: 67.19
Watch

In 2023, the debt ratio of LEADERFIT'EQUIPEMENT (214.70) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
25.77% 2023
2021
2022
2023
Q1: 15.58%
Med: 39.16%
Q3: 61.26%
Average

In 2023, the financial autonomy of LEADERFIT'EQUIPEMENT (25.8%) 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
-11.91 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.05 years
Q3: 2.2 years
Excellent -50 pts over 3 years

In 2023, the repayment capacity of LEADERFIT'EQUIPEMENT (-11.91) 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 452.22. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 48.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

452.218

Interest coverage (2023) ?
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

48.745

Liquidity indicators evolution
LEADERFIT'EQUIPEMENT

Sector positioning

Liquidity ratio
452.22 2023
2021
2022
2023
Q1: 150.77
Med: 236.31
Q3: 432.28
Excellent +16 pts over 3 years

In 2023, the liquidity ratio of LEADERFIT'EQUIPEMENT (452.22) 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
48.74x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.5x
Q3: 6.64x
Excellent

In 2023, the interest coverage of LEADERFIT'EQUIPEMENT (48.7x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 34 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. The company must finance 1 days of gap between collections and payments. Inventory turnover is 158 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 167 days of revenue, i.e. 1.5 M€ to permanently finance. Over 2017-2023, WCR increased by +122%, requiring additional financing.

Operating WCR (2023) ?
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

1 521 275 €

Customer credit (2023) ?
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

34 j

Supplier credit (2023) ?
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

33 j

Inventory turnover (2023) ?
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

158 j

WCR in days of revenue (2023) ?
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

167 j

WCR and payment terms evolution
LEADERFIT'EQUIPEMENT

Positioning of LEADERFIT'EQUIPEMENT in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of LEADERFIT'EQUIPEMENT is estimated at 292 084 € (range 143 158€ - 769 029€). With an EBITDA of 77 920€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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 2023
145 transactions
143k€ 292k€ 769k€
292 084 € Range: 143 158€ - 769 029€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
77 920 € × 2.6x
Estimation 203 084 €
73 881€ - 570 859€
Revenue Multiple 30%
3 270 363 € × 0.19x
Estimation 625 706 €
352 163€ - 1 595 128€
Net Income Multiple 20%
4 262 € × 3.3x
Estimation 14 154 €
2 846€ - 25 308€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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) d'autres biens domestiques )

Compare LEADERFIT'EQUIPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about LEADERFIT'EQUIPEMENT

What is the revenue of LEADERFIT'EQUIPEMENT ?

The revenue of LEADERFIT'EQUIPEMENT in 2023 is 3.3 M€.

Is LEADERFIT'EQUIPEMENT profitable?

Yes, LEADERFIT'EQUIPEMENT generated a net profit of 4 k€ in 2023.

Where is the headquarters of LEADERFIT'EQUIPEMENT ?

The headquarters of LEADERFIT'EQUIPEMENT is located in LA VILLE-AUX-DAMES (37700), in the department Indre-et-Loire.

Where to find the tax return of LEADERFIT'EQUIPEMENT ?

The tax return of LEADERFIT'EQUIPEMENT 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 LEADERFIT'EQUIPEMENT operate?

LEADERFIT'EQUIPEMENT operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.