Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1993-01-01 (33 years)Status: ActiveBusiness sector: Préparation industrielle de produits à base de viandeLocation: LE TEILLEUL (50640), Manche
LEDUC JACKY : revenue, balance sheet and financial ratios
LEDUC JACKY is a French company
founded 33 years ago,
specialized in the sector Préparation industrielle de produits à base de viande.
Based in LE TEILLEUL (50640),
this company of category PME
shows in 2025 a revenue of 3.8 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, LEDUC JACKY achieves revenue of 3.8 M€. Revenue is growing positively over 9 years (CAGR: +0.6%). Vs 2024: +4%. After deducting consumption (1.7 M€), gross margin stands at 2.1 M€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 43 k€, representing 1.1% of revenue. Positive scissor effect: EBITDA margin improves by +2.9 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -65 k€ (-1.7% of revenue), which will impact equity.
Revenue (2025)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
3 806 762 €
Gross margin (2025)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
2 141 522 €
EBITDA (2025)
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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
42 789 €
EBIT (2025)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-37 248 €
Net income (2025)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-65 433 €
EBITDA margin (2025)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
1.1%
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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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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 219%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 23.2 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 (2025)
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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
218.676%
Financial autonomy (2025)
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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
14.413%
Cash flow / Revenue (2025)
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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
0.435%
Repayment capacity (2025)
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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
23.243
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
15.549
50.578
56.721
60.306
49.745
45.19
98.865
155.6
218.676
Financial autonomy
52.601
38.123
40.861
38.536
41.524
40.967
31.781
19.589
14.413
Repayment capacity
-0.907
-27.717
9.26
82.333
2.451
2.865
-20.502
-4.877
23.243
Cash flow / Revenue
-3.762%
-0.288%
0.98%
0.116%
3.222%
2.587%
-0.624%
-2.301%
0.435%
Sector positioning
Debt ratio
218.682025
2023
2024
2025
Q1: 1.65
Med: 23.07
Q3: 51.26
Watch
In 2025, the debt ratio of LEDUC JACKY (218.68) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
14.41%2025
2023
2024
2025
Q1: 36.15%
Med: 55.6%
Q3: 69.63%
Watch-13 pts over 3 years
In 2025, the financial autonomy of LEDUC JACKY (14.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
Repayment capacity
23.24 years2025
2023
2024
2025
Q1: -0.0 years
Med: 0.26 years
Q3: 1.39 years
Watch+73 pts over 3 years
In 2025, the repayment capacity of LEDUC JACKY (23.24) 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 112.61. 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 64.0x. Operating income very largely covers interest expenses: high safety margin.
Liquidity ratio (2025)
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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
112.606
Interest coverage (2025)
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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
64.023
Liquidity indicators evolution LEDUC JACKY
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
194.078
163.634
184.923
173.855
179.243
163.74
174.188
130.721
112.606
Interest coverage
18.357
-6.254
11.977
67.859
3.487
5.294
-49.204
-26.087
64.023
Sector positioning
Liquidity ratio
112.612025
2023
2024
2025
Q1: 139.99
Med: 252.48
Q3: 339.25
Watch-14 pts over 3 years
In 2025, the liquidity ratio of LEDUC JACKY (112.61) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
Interest coverage
64.02x2025
2023
2024
2025
Q1: 0.0x
Med: 0.06x
Q3: 5.58x
Excellent+74 pts over 3 years
In 2025, the interest coverage of LEDUC JACKY (64.0x) 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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 23 days of revenue, i.e. 244 k€ to permanently finance. Notable WCR improvement over the period (-60%), freeing up cash.
Operating WCR (2025)
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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
244 166 €
Customer credit (2025)
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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 (2025)
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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
38 j
Inventory turnover (2025)
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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
35 j
WCR in days of revenue (2025)
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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
23 j
WCR and payment terms evolution LEDUC JACKY
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
603 731 €
676 847 €
613 341 €
285 392 €
445 543 €
484 467 €
523 342 €
444 169 €
244 166 €
Inventory turnover (days)
39
44
40
32
31
34
41
37
35
Customer payment term (days)
28
23
20
21
27
25
23
21
9
Supplier payment term (days)
42
44
34
30
36
43
34
44
38
Positioning of LEDUC JACKY in its sector
Comparison with sector Préparation industrielle de produits à base de viande
Valuation estimate
Based on 108 transactions of similar company sales
(all years),
the value of LEDUC JACKY is estimated at
464 088 €
(range 252 245€ - 837 840€).
With an EBITDA of 42 789€, the sector multiple of 3.6x is applied.
The price/revenue ratio is 0.26x
(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.
Estimated enterprise value2025
108 transactions
252k€464k€837k€
464 088 €Range: 252 245€ - 837 840€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
42 789 €×3.6x
Estimation155 837 €
94 760€ - 343 434€
Revenue Multiple30%
3 806 762 €×0.26x
Estimation977 842 €
514 721€ - 1 661 850€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 108 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 (Préparation industrielle de produits à base de viande)
Compare LEDUC JACKY with other companies in the same sector:
The headquarters of LEDUC JACKY is located in LE TEILLEUL (50640), in the department Manche.
Where to find the tax return of LEDUC JACKY ?
The tax return of LEDUC JACKY 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 LEDUC JACKY operate?
LEDUC JACKY operates in the sector Préparation industrielle de produits à base de viande (NAF code 10.13A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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