LEADERSHIP FACTOR EUROPE : revenue, balance sheet and financial ratios

LEADERSHIP FACTOR EUROPE is a French company founded 26 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PUGNY-CHATENOD (73100), this company of category PME shows in 2021 a revenue of 56 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - LEADERSHIP FACTOR EUROPE (SIREN 429397482)
Indicator 2022 2021 2019 2018 2017
Revenue N/C 55 760 € 66 360 € 23 500 € 24 193 €
Net income 20 073 € 664 € 10 297 € 13 245 € -6 296 €
EBITDA -96 856 € -47 963 € 5 707 € -1 131 € -4 846 €
Net margin N/C 1.2% 15.5% 56.4% -26.0%

Revenue and income statement

In 2022, LEADERSHIP FACTOR EUROPE generates positive net income of 20 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

EBITDA (2022) ?
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

-96 856 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-99 858 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

20 073 €

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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 -63%. 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 -147%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-62.787%

Financial autonomy (2022) ?
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

-146.555%

Repayment capacity (2022) ?
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

-0.099

Asset age ratio (2022) ?
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

52.8%

Solvency indicators evolution
LEADERSHIP FACTOR EUROPE

Sector positioning

Debt ratio
-62.79 2022
2019
2021
2022
Q1: 0.0
Med: 5.47
Q3: 56.05
Excellent

In 2022, the debt ratio of LEADERSHIP FACTOR EUROPE (-62.79) 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
-146.56% 2022
2019
2021
2022
Q1: 6.67%
Med: 40.68%
Q3: 75.55%
Average

In 2022, the financial autonomy of LEADERSHIP FACTOR EUROPE (-146.6%) 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
-0.1 years 2022
2019
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.03 years
Excellent -50 pts over 3 years

In 2022, the repayment capacity of LEADERSHIP FACTOR EUROPE (-0.10) 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 52.12. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

52.115

Interest coverage (2022) ?
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

-0.07

Liquidity indicators evolution
LEADERSHIP FACTOR EUROPE

Sector positioning

Liquidity ratio
52.12 2022
2019
2021
2022
Q1: 135.97
Med: 284.06
Q3: 751.68
Average -19 pts over 3 years

In 2022, the liquidity ratio of LEADERSHIP FACTOR EUROPE (52.12) 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.

Interest coverage
-0.07x 2022
2019
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.31x
Average

In 2022, the interest coverage of LEADERSHIP FACTOR EUROPE (-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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 83 days. Excellent situation: suppliers finance 83 days of the operating cycle (retail model).

Operating WCR (2022) ?
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

0 €

Customer credit (2022) ?
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

0 j

Supplier credit (2022) ?
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

83 j

Inventory turnover (2022) ?
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

0 j

WCR and payment terms evolution
LEADERSHIP FACTOR EUROPE

Positioning of LEADERSHIP FACTOR EUROPE in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 88 transactions of similar company sales in 2022, the value of LEADERSHIP FACTOR EUROPE is estimated at 159 588 € (range 52 308€ - 333 406€). 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 2022
88 tx
52k€ 159k€ 333k€
159 588 € Range: 52 308€ - 333 406€
NAF 5 année 2022

Valuation method used

Net Income Multiple
20 073 € × 8.0x = 159 588 €
Range: 52 309€ - 333 406€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Conseil pour les affaires et autres conseils de gestion)

Compare LEADERSHIP FACTOR EUROPE with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about LEADERSHIP FACTOR EUROPE

What is the revenue of LEADERSHIP FACTOR EUROPE ?

The revenue of LEADERSHIP FACTOR EUROPE in 2021 is 56 k€.

Is LEADERSHIP FACTOR EUROPE profitable?

Yes, LEADERSHIP FACTOR EUROPE generated a net profit of 20 k€ in 2022.

Where is the headquarters of LEADERSHIP FACTOR EUROPE ?

The headquarters of LEADERSHIP FACTOR EUROPE is located in PUGNY-CHATENOD (73100), in the department Savoie.

Where to find the tax return of LEADERSHIP FACTOR EUROPE ?

The tax return of LEADERSHIP FACTOR EUROPE 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 LEADERSHIP FACTOR EUROPE operate?

LEADERSHIP FACTOR EUROPE operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.