Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
Le dernier exercice comptable publié pour cette entreprise remonte à 2016. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

LEDENTU A.S. : revenue, balance sheet and financial ratios

LEDENTU A.S. is a French company founded 21 years ago, specialized in the sector Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2). Based in SAINT-LO (50000), this company of category PME shows in 2016 a revenue of 3.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, LEDENTU A.S. posts positive profitability over the latest financial year. Its financial structure is broadly in line with its sector.

Financial history - LEDENTU A.S. (SIREN 480527902)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C N/C N/C 3 015 780 €
Net income 67 412 € 114 500 € 338 500 € 38 505 € 103 089 € 114 432 € 69 304 € 88 713 € 84 361 € 61 609 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C N/C 30 002 €
Net margin N/C N/C N/C N/C N/C N/C N/C N/C N/C 2.0%

Revenue and income statement

In 2025, LEDENTU A.S. generates positive net income of 67 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2025: 62 k€ -> 67 k€.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 015 780 €

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

1 041 566 €

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

30 002 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

76 605 €

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

61 609 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.0%

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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 121%. This ratio is slightly less favorable than the sector median (23.8%). Financial autonomy (= Equity / Total assets x 100) reaches 32%. This ratio is more favorable than the sector median (40.6%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 21.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

120.77%

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

32.01%

Cash flow / Revenue (2016) ?
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

0.38%

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

21.61

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

29.3%

Solvency indicators evolution
LEDENTU A.S.

Sector positioning

Debt ratio
65.47% 2025
Q1: 6.36%
Med: 23.77%
Q3: 80.19%
Average -7 pts over 3 years

In 2025, the debt ratio of LEDENTU A.S. (65.5%) 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
42.6% 2025
Q1: 23.27%
Med: 40.61%
Q3: 64.46%
Good +6 pts over 3 years

In 2025, the financial autonomy of LEDENTU A.S. (42.6%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.36. This ratio is more favorable than the sector median (2.2). The interest coverage ratio (= EBIT / Interest expenses) is 52.3x. Operating income very largely covers interest expenses: high safety margin.

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

1.36

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

52.3

Liquidity indicators evolution
LEDENTU A.S.

Sector positioning

Liquidity ratio
2.59 2025
Q1: 1.56
Med: 2.25
Q3: 3.92
Good

In 2025, the liquidity ratio of LEDENTU A.S. (2.59) 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. Overall, WCR represents 97 days of revenue, i.e. 0 € to permanently finance.

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

809 104 €

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

9 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

40 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

91 j

WCR in days of revenue (2016) ?
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

97 j

WCR and payment terms evolution
LEDENTU A.S.

Positioning of LEDENTU A.S. in its sector

Comparison with sector Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2)

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 82 543€ to 229 092€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
82k€ 86k€ 229k€
86 176 € Range: 82 543€ - 229 092€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 quincaillerie, peintures et verres en petites surfaces (moins de 400 m2))

Compare LEDENTU A.S. with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2)

Top companies in Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2)

Largest companies by revenue in the sector Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2):

Top companies in Manche

Largest companies by revenue in the department Manche:

Voir le classement complet du département Manche

Frequently asked questions about LEDENTU A.S.

What is the revenue of LEDENTU A.S. ?

The revenue of LEDENTU A.S. in 2016 is 3.0 M€.

Is LEDENTU A.S. profitable?

Yes, LEDENTU A.S. generated a net profit of 67 k€ in 2025.

Where is the headquarters of LEDENTU A.S. ?

The headquarters of LEDENTU A.S. is located in SAINT-LO (50000), in the department Manche.

Where to find the tax return of LEDENTU A.S. ?

The tax return of LEDENTU A.S. 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 LEDENTU A.S. operate?

LEDENTU A.S. operates in the sector Commerce de détail de quincaillerie, peintures et verres en petites surfaces (moins de 400 m2) (NAF code 47.52A). See the 'Sector positioning' section above to compare the company with its competitors.