LEAGANE : revenue, balance sheet and financial ratios
LEAGANE is a French company
founded 23 years ago,
specialized in the sector Activités des sociétés holding.
Based in BESANCON (25000),
this company of category PME
shows in 2018 a revenue of 133 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, LEAGANE generates positive net income of 361 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 294 k€ -> 361 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
360 936 €
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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 3%. 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 96%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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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
2.703%
Financial autonomy (2024)
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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
96.355%
Solvency indicators evolution LEAGANE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2022
2023
2024
Debt ratio
40.985
32.757
24.292
15.326
8.904
4.102
2.703
Financial autonomy
70.012
74.361
79.012
85.696
90.749
94.944
96.355
Repayment capacity
4.747
64.235
2.759
None
None
None
None
Cash flow / Revenue
212.371%
12.577%
234.589%
None%
None%
None%
None%
Sector positioning
Debt ratio
2.72024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Good-8 pts over 3 years
In 2024, the debt ratio of LEAGANE (2.70) 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
96.36%2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Excellent
In 2024, the financial autonomy of LEAGANE (96.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 1502.46. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
1502.46
Liquidity indicators evolution LEAGANE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2022
2023
2024
Liquidity ratio
1448.229
903.93
651.313
1030.294
1242.015
1010.99
1502.46
Interest coverage
-428.21
-269.548
-324.818
None
None
None
None
Sector positioning
Liquidity ratio
1502.462024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Good
In 2024, the liquidity ratio of LEAGANE (1502.46) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2024)
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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 (2024)
?
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 (2024)
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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
0 j
Inventory turnover (2024)
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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 LEAGANE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2022
2023
2024
Operating WCR
714 374 €
423 127 €
417 618 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
Customer payment term (days)
122
137
138
0
0
0
0
Supplier payment term (days)
143
125
144
0
0
0
0
Positioning of LEAGANE in its sector
Comparison with sector Activités des sociétés holding
Valuation estimate
Based on 54 transactions of similar company sales
in 2024,
the value of LEAGANE is estimated at
526 952 €
(range 336 081€ - 2 695 636€).
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 value2024
54 tx
336k€526k€2695k€
526 952 €Range: 336 081€ - 2 695 636€
NAF 5 année 2024
Valuation method used
Net Income Multiple
360 936 €
×
1.5x
=526 953 €
Range: 336 082€ - 2 695 637€
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 54 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 (Activités des sociétés holding)
Compare LEAGANE with other companies in the same sector:
Yes, LEAGANE generated a net profit of 361 k€ in 2024.
Where is the headquarters of LEAGANE ?
The headquarters of LEAGANE is located in BESANCON (25000), in the department Doubs.
Where to find the tax return of LEAGANE ?
The tax return of LEAGANE 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 LEAGANE operate?
LEAGANE operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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