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LEAVIN ROOM : revenue, balance sheet and financial ratios

LEAVIN ROOM is a French company founded 11 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in PARIS (75017), this company of category PME shows in 2016 a net income positive of 200 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - LEAVIN ROOM (SIREN 803415777)
Indicator 2016 2015
Revenue N/C N/C
Net income 199 641 € 157 333 €
EBITDA -114 546 € -140 472 €
Net margin N/C N/C

Revenue and income statement

In 2016, LEAVIN ROOM generates positive net income of 200 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2016: 157 k€ -> 200 k€.

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

-2 212 €

EBITDA (2016) ?
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

-114 546 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

199 641 €

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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 14%. 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 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

13.625%

Financial autonomy (2016) ?
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

7.708%

Repayment capacity (2016) ?
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

-0.446

Asset age ratio (2016) ?
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

75.5%

Solvency indicators evolution
LEAVIN ROOM

Sector positioning

Debt ratio
13.62 2016
2015
2016
Q1: 0.0
Med: 13.31
Q3: 120.71
Average -10 pts over 2 years

In 2016, the debt ratio of LEAVIN ROOM (13.62) 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
7.71% 2016
2015
2016
Q1: 3.36%
Med: 28.93%
Q3: 59.51%
Average -15 pts over 2 years

In 2016, the financial autonomy of LEAVIN ROOM (7.7%) 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
-0.45 years 2016
2015
2016
Q1: 0.0 years
Med: 0.05 years
Q3: 1.88 years
Excellent -50 pts over 2 years

In 2016, the repayment capacity of LEAVIN ROOM (-0.45) 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 235.01. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

235.01

Interest coverage (2016) ?
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

-0.8

Liquidity indicators evolution
LEAVIN ROOM

Sector positioning

Liquidity ratio
235.01 2016
2015
2016
Q1: 54.51
Med: 126.28
Q3: 255.73
Good

In 2016, the liquidity ratio of LEAVIN ROOM (235.01) 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.

Interest coverage
-0.8x 2016
2015
2016
Q1: 0.0x
Med: 0.0x
Q3: 3.76x
Average

In 2016, the interest coverage of LEAVIN ROOM (-0.8x) 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: 986 days. Excellent situation: suppliers finance 986 days of the operating cycle (retail model).

Operating WCR (2016) ?
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 (2016) ?
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 (2016) ?
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

986 j

Inventory turnover (2016) ?
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
LEAVIN ROOM

Positioning of LEAVIN ROOM in its sector

Comparison with sector Autres activités récréatives et de loisirs

Valuation estimate

Based on 114 transactions of similar company sales (all years), the value of LEAVIN ROOM is estimated at 1 543 864 € (range 900 186€ - 2 972 814€). 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 2016
114 transactions
900k€ 1543k€ 2972k€
1 543 864 € Range: 900 186€ - 2 972 814€
NAF 5 all-time

Valuation method used

Net Income Multiple
199 641 € × 7.7x = 1 543 865 €
Range: 900 187€ - 2 972 814€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 114 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 (Autres activités récréatives et de loisirs)

Compare LEAVIN ROOM with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs

Frequently asked questions about LEAVIN ROOM

What is the revenue of LEAVIN ROOM ?

The revenue of LEAVIN ROOM is not publicly disclosed (confidential accounts filed with INPI).

Is LEAVIN ROOM profitable?

Yes, LEAVIN ROOM generated a net profit of 200 k€ in 2016.

Where is the headquarters of LEAVIN ROOM ?

The headquarters of LEAVIN ROOM is located in PARIS (75017), in the department Paris.

Where to find the tax return of LEAVIN ROOM ?

The tax return of LEAVIN ROOM 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 LEAVIN ROOM operate?

LEAVIN ROOM operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.