Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1997-07-01 (28 years)Status: ActiveBusiness sector: Commerce de détail d'équipements automobilesLocation: SAINT-LEU (97436), La Reunion
LEE SARL : revenue, balance sheet and financial ratios
LEE SARL is a French company
founded 28 years ago,
specialized in the sector Commerce de détail d'équipements automobiles.
Based in SAINT-LEU (97436),
this company of category PME
shows in 2022 a revenue of 2.2 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, LEE SARL generates positive net income of 179 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2025: 118 k€ -> 179 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
179 211 €
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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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Item
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 12%. 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 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
11.726%
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
40.777%
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
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
11.76
16.495
11.331
15.414
19.251
24.144
26.44
21.724
20.931
13.007
11.726
Financial autonomy
69.589
67.866
71.958
72.216
67.904
59.875
58.253
59.344
61.256
28.164
40.777
Repayment capacity
0.957
1.353
2.03
2.606
4.425
None
None
5.091
None
None
None
Cash flow / Revenue
4.012%
4.801%
2.324%
2.637%
1.925%
None%
None%
2.647%
None%
None%
None%
Sector positioning
Debt ratio
11.732025
2023
2024
2025
Q1: 1.58
Med: 12.56
Q3: 39.97
Good
In 2025, the debt ratio of LEE SARL (11.73) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
40.78%2025
2023
2024
2025
Q1: 25.05%
Med: 52.58%
Q3: 67.47%
Average-36 pts over 3 years
In 2025, the financial autonomy of LEE SARL (40.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 177.10. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
177.104
Liquidity indicators evolution LEE SARL
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
431.339
464.179
491.947
587.777
508.889
374.975
365.204
347.838
374.93
141.335
177.104
Interest coverage
0.863
0.666
2.07
1.247
1.653
None
None
0.015
None
None
None
Sector positioning
Liquidity ratio
177.12025
2023
2024
2025
Q1: 159.68
Med: 234.08
Q3: 358.97
Average-44 pts over 3 years
In 2025, the liquidity ratio of LEE SARL (177.10) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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.
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
0 €
Customer credit (2025)
?
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 (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
0 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
0 j
WCR and payment terms evolution LEE SARL
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
55 201 €
22 458 €
159 492 €
168 071 €
174 185 €
0 €
0 €
66 318 €
0 €
0 €
0 €
Inventory turnover (days)
16
15
23
27
28
0
0
39
0
0
0
Customer payment term (days)
2
2
2
5
6
0
0
5
0
0
0
Supplier payment term (days)
33
37
35
32
34
0
0
59
0
0
0
Positioning of LEE SARL in its sector
Comparison with sector Commerce de détail d'équipements automobiles
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions).
This range of 320 450€ to 784 471€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
320k€476k€784k€
476 652 €Range: 320 450€ - 784 471€
NAF 5 année 2025
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 29 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 d'équipements automobiles)
Compare LEE SARL with other companies in the same sector:
Yes, LEE SARL generated a net profit of 179 k€ in 2025.
Where is the headquarters of LEE SARL ?
The headquarters of LEE SARL is located in SAINT-LEU (97436), in the department La Reunion.
Where to find the tax return of LEE SARL ?
The tax return of LEE SARL 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 LEE SARL operate?
LEE SARL operates in the sector Commerce de détail d'équipements automobiles (NAF code 45.32Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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