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LEG TWO ABREUVOIR SARL : revenue, balance sheet and financial ratios

LEG TWO ABREUVOIR SARL is a French company founded 23 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in MARSEILLE (13006), this company of category PME shows in 2017 a revenue of 614 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - LEG TWO ABREUVOIR SARL (SIREN 444036933)
Indicator 2017
Revenue 614 482 €
Net income -176 102 €
EBITDA 247 032 €
Net margin -28.7%

Revenue and income statement

In 2017, LEG TWO ABREUVOIR SARL achieves revenue of 614 k€. After deducting consumption (0 €), gross margin stands at 614 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 247 k€, representing 40.2% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -176 k€ (-28.7% of revenue), which will impact equity.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

614 482 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

614 482 €

EBITDA (2017) ?
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

247 032 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

99 864 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-176 102 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

40.2%

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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 125%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 42%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

125.327%

Financial autonomy (2017) ?
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

41.648%

Cash flow / Revenue (2017) ?
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

-4.709%

Repayment capacity (2017) ?
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

-160.786

Asset age ratio (2017) ?
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

65.0%

Solvency indicators evolution
LEG TWO ABREUVOIR SARL

Sector positioning

Debt ratio
125.33 2017
2017
Q1: 0.0
Med: 13.68
Q3: 149.68
Average

In 2017, the debt ratio of LEG TWO ABREUVOIR SARL (125.33) 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
41.65% 2017
2017
Q1: 3.75%
Med: 38.99%
Q3: 78.34%
Good

In 2017, the financial autonomy of LEG TWO ABREUVOIR SARL (41.6%) 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.

Repayment capacity
-160.79 years 2017
2017
Q1: 0.0 years
Med: 0.51 years
Q3: 7.56 years
Excellent

In 2017, the repayment capacity of LEG TWO ABREUVOIR SARL (-160.79) 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 475.12. 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 102.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2017) ?
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

475.115

Interest coverage (2017) ?
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

102.472

Liquidity indicators evolution
LEG TWO ABREUVOIR SARL

Sector positioning

Liquidity ratio
475.12 2017
2017
Q1: 73.82
Med: 229.69
Q3: 855.41
Good

In 2017, the liquidity ratio of LEG TWO ABREUVOIR SARL (475.12) 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
102.47x 2017
2017
Q1: 0.0x
Med: 0.15x
Q3: 15.56x
Excellent

In 2017, the interest coverage of LEG TWO ABREUVOIR SARL (102.5x) 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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 413 days. Excellent situation: suppliers finance 393 days of the operating cycle (retail model). Overall, WCR represents 100 days of revenue, i.e. 170 k€ to permanently finance.

Operating WCR (2017) ?
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

169 929 €

Customer credit (2017) ?
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

20 j

Supplier credit (2017) ?
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

413 j

Inventory turnover (2017) ?
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 in days of revenue (2017) ?
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

100 j

WCR and payment terms evolution
LEG TWO ABREUVOIR SARL

Positioning of LEG TWO ABREUVOIR SARL in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 227 transactions of similar company sales in 2017, the value of LEG TWO ABREUVOIR SARL is estimated at 828 426 € (range 263 247€ - 1 571 761€). With an EBITDA of 247 032€, the sector multiple of 4.4x is applied. The price/revenue ratio is 0.62x (in line with sector norms). 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 2017
227 transactions
263k€ 828k€ 1571k€
828 426 € Range: 263 247€ - 1 571 761€
NAF 5 année 2017

Valuation detail by method

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EBITDA Multiple 50%
247 032 € × 4.4x
Estimation 1 098 663 €
338 283€ - 1 995 932€
Revenue Multiple 30%
614 482 € × 0.62x
Estimation 378 033 €
138 188€ - 864 810€
How is this estimate calculated?

This estimate is based on the analysis of 227 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 (Location de terrains et d'autres biens immobiliers)

Compare LEG TWO ABREUVOIR SARL with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about LEG TWO ABREUVOIR SARL

What is the revenue of LEG TWO ABREUVOIR SARL ?

The revenue of LEG TWO ABREUVOIR SARL in 2017 is 614 k€.

Is LEG TWO ABREUVOIR SARL profitable?

LEG TWO ABREUVOIR SARL recorded a net loss in 2017.

Where is the headquarters of LEG TWO ABREUVOIR SARL ?

The headquarters of LEG TWO ABREUVOIR SARL is located in MARSEILLE (13006), in the department Bouches-du-Rhone.

Where to find the tax return of LEG TWO ABREUVOIR SARL ?

The tax return of LEG TWO ABREUVOIR 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 LEG TWO ABREUVOIR SARL operate?

LEG TWO ABREUVOIR SARL operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.