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LEAL : revenue, balance sheet and financial ratios

LEAL is a French company founded 7 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in CAISSARGUES (30132), this company of category PME shows in 2019 a revenue of 141 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - LEAL (SIREN 841327026)
Indicator 2020 2019
Revenue N/C 141 267 €
Net income 46 067 € 54 521 €
EBITDA N/C 76 278 €
Net margin N/C 38.6%

Revenue and income statement

In 2020, LEAL generates positive net income of 46 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2020: 55 k€ -> 46 k€.

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

46 067 €

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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 115%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 45%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

115.396%

Financial autonomy (2020) ?
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

45.001%

Asset age ratio (2020) ?
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

65.1%

Solvency indicators evolution
LEAL

Sector positioning

Debt ratio
115.4 2020
2019
2020
Q1: 6.24
Med: 41.16
Q3: 127.19
Average

In 2020, the debt ratio of LEAL (115.40) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
45.0% 2020
2019
2020
Q1: 17.5%
Med: 39.23%
Q3: 59.04%
Good +8 pts over 2 years

In 2020, the financial autonomy of LEAL (45.0%) 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.

Repayment capacity
1.34 years 2019
2019
Q1: 0.0 years
Med: 0.44 years
Q3: 2.29 years
Average

In 2019, the repayment capacity of LEAL (1.34) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1066.11. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

1066.108

Liquidity indicators evolution
LEAL

Sector positioning

Liquidity ratio
1066.11 2020
2019
2020
Q1: 139.56
Med: 214.86
Q3: 320.34
Excellent

In 2020, the liquidity ratio of LEAL (1066.11) 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
2.39x 2019
2019
Q1: 0.0x
Med: 0.58x
Q3: 3.96x
Good

In 2019, the interest coverage of LEAL (2.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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 (2020) ?
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 (2020) ?
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 (2020) ?
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 (2020) ?
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
LEAL

Positioning of LEAL in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 104 transactions of similar company sales in 2020, the value of LEAL is estimated at 172 421 € (range 69 678€ - 445 397€). 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 2020
104 transactions
69k€ 172k€ 445k€
172 421 € Range: 69 678€ - 445 397€
NAF 5 année 2020

Valuation method used

Net Income Multiple
46 067 € × 3.7x = 172 422 €
Range: 69 679€ - 445 397€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 104 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 (Entretien et réparation de véhicules automobiles légers)

Compare LEAL with other companies in the same sector:

Frequently asked questions about LEAL

What is the revenue of LEAL ?

The revenue of LEAL in 2019 is 141 k€.

Is LEAL profitable?

Yes, LEAL generated a net profit of 46 k€ in 2020.

Where is the headquarters of LEAL ?

The headquarters of LEAL is located in CAISSARGUES (30132), in the department Gard.

Where to find the tax return of LEAL ?

The tax return of LEAL 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 LEAL operate?

LEAL operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.