LECLERC DISTRIBUTION FF, EN ABREGE LD FF : revenue, balance sheet and financial ratios

LECLERC DISTRIBUTION FF, EN ABREGE LD FF is a French company founded 6 years ago, specialized in the sector Commerce de détail de meubles. Based in ALBERTVILLE (73200), this company of category ETI shows in 2024 a revenue of 3.6 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 - LECLERC DISTRIBUTION FF, EN ABREGE LD FF (SIREN 852297761)
Indicator 2024 2023 2022 2021 2020
Revenue 3 620 581 € 3 847 699 € 4 004 730 € 2 302 579 € 1 880 953 €
Net income 20 245 € 4 667 € 23 431 € 10 557 € -106 241 €
EBITDA 201 558 € 196 681 € 149 081 € -68 830 € -49 254 €
Net margin 0.6% 0.1% 0.6% 0.5% -5.6%

Revenue and income statement

In 2024, LECLERC DISTRIBUTION FF, EN ABREGE LD FF achieves revenue of 3.6 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +17.8%. Slight decline of -6% vs 2023. After deducting consumption (1.9 M€), gross margin stands at 1.7 M€, i.e. a rate of 48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 202 k€, representing 5.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 0.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 620 581 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 741 810 €

EBITDA (2024) ?
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

201 558 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

42 681 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

20 245 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.6%

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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 -13237%. 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 -1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 12.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 5.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-13236.82%

Financial autonomy (2024) ?
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

-0.625%

Cash flow / Revenue (2024) ?
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

4.977%

Repayment capacity (2024) ?
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

12.738

Asset age ratio (2024) ?
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

53.7%

Solvency indicators evolution
LECLERC DISTRIBUTION FF, EN ABREGE LD FF

Sector positioning

Debt ratio
-13236.82 2024
2022
2023
2024
Q1: 1.63
Med: 24.85
Q3: 81.95
Excellent

In 2024, the debt ratio of LECLERC DISTRIBUTION FF, ... (-13236.82) 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
-0.62% 2024
2022
2023
2024
Q1: 11.72%
Med: 29.88%
Q3: 50.21%
Average

In 2024, the financial autonomy of LECLERC DISTRIBUTION FF, ... (-0.6%) 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
12.74 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.71 years
Watch

In 2024, the repayment capacity of LECLERC DISTRIBUTION FF, ... (12.74) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 359.52. 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 11.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

359.517

Interest coverage (2024) ?
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

11.131

Liquidity indicators evolution
LECLERC DISTRIBUTION FF, EN ABREGE LD FF

Sector positioning

Liquidity ratio
359.52 2024
2022
2023
2024
Q1: 115.32
Med: 162.76
Q3: 261.62
Excellent

In 2024, the liquidity ratio of LECLERC DISTRIBUTION FF, ... (359.52) 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
11.13x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.87x
Q3: 6.35x
Excellent

In 2024, the interest coverage of LECLERC DISTRIBUTION FF, ... (11.1x) 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: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 152 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 170 days of revenue, i.e. 1.7 M€ to permanently finance. Over 2020-2024, WCR increased by +99%, requiring additional financing.

Operating WCR (2024) ?
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

1 710 761 €

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

10 j

Supplier credit (2024) ?
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

40 j

Inventory turnover (2024) ?
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

152 j

WCR in days of revenue (2024) ?
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

170 j

WCR and payment terms evolution
LECLERC DISTRIBUTION FF, EN ABREGE LD FF

Positioning of LECLERC DISTRIBUTION FF, EN ABREGE LD FF in its sector

Comparison with sector Commerce de détail de meubles

Valuation estimate

Based on 61 transactions of similar company sales in 2024, the value of LECLERC DISTRIBUTION FF, EN ABREGE LD FF is estimated at 733 800 € (range 528 206€ - 1 086 586€). With an EBITDA of 201 558€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.22x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
61 tx
528k€ 733k€ 1086k€
733 800 € Range: 528 206€ - 1 086 586€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
201 558 € × 4.7x
Estimation 950 375 €
684 748€ - 1 481 091€
Revenue Multiple 30%
3 620 581 € × 0.22x
Estimation 797 532 €
590 271€ - 1 046 358€
Net Income Multiple 20%
20 245 € × 4.8x
Estimation 96 765 €
43 754€ - 160 669€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 détail de meubles)

Compare LECLERC DISTRIBUTION FF, EN ABREGE LD FF with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de meubles

Frequently asked questions about LECLERC DISTRIBUTION FF, EN ABREGE LD FF

What is the revenue of LECLERC DISTRIBUTION FF, EN ABREGE LD FF ?

The revenue of LECLERC DISTRIBUTION FF, EN ABREGE LD FF in 2024 is 3.6 M€.

Is LECLERC DISTRIBUTION FF, EN ABREGE LD FF profitable?

Yes, LECLERC DISTRIBUTION FF, EN ABREGE LD FF generated a net profit of 20 k€ in 2024.

Where is the headquarters of LECLERC DISTRIBUTION FF, EN ABREGE LD FF ?

The headquarters of LECLERC DISTRIBUTION FF, EN ABREGE LD FF is located in ALBERTVILLE (73200), in the department Savoie.

Where to find the tax return of LECLERC DISTRIBUTION FF, EN ABREGE LD FF ?

The tax return of LECLERC DISTRIBUTION FF, EN ABREGE LD FF 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 LECLERC DISTRIBUTION FF, EN ABREGE LD FF operate?

LECLERC DISTRIBUTION FF, EN ABREGE LD FF operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.