LEGAL EDT : revenue, balance sheet and financial ratios
LEGAL EDT is a French company
founded 20 years ago,
specialized in the sector Activités de soutien aux cultures.
Based in GUERANDE (44350),
this company of category PME
shows in 2022 a revenue of 2.1 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2023, LEGAL EDT generates positive net income of 54 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 34 k€ -> 54 k€.
Net income (2023)
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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
53 984 €
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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 180%. 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 27%. The balance between equity and debt is satisfactory.
Debt ratio (2023)
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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
180.03%
Financial autonomy (2023)
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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
27.313%
Asset age ratio (2023)
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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
2016
2017
2018
2018
2019
2021
2022
2023
Debt ratio
167.409
191.58
500.659
701.907
295.248
258.293
221.376
180.03
Financial autonomy
24.415
23.09
12.423
8.621
18.828
20.511
23.573
27.313
Repayment capacity
2.856
3.195
6.17
-56.901
3.191
None
2.941
None
Cash flow / Revenue
14.281%
14.231%
14.59%
-5.85%
19.445%
None%
18.473%
None%
Sector positioning
Debt ratio
180.032023
2021
2022
2023
Q1: 21.86
Med: 127.12
Q3: 396.44
Average
In 2023, the debt ratio of LEGAL EDT (180.03) 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
27.31%2023
2021
2022
2023
Q1: 10.46%
Med: 26.68%
Q3: 49.11%
Good+13 pts over 3 years
In 2023, the financial autonomy of LEGAL EDT (27.3%) 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
2.94 years2022
2022
Q1: 0.04 years
Med: 2.31 years
Q3: 4.9 years
Average
In 2022, the repayment capacity of LEGAL EDT (2.94) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 155.37. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
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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
155.37
Liquidity indicators evolution LEGAL EDT
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2018
2019
2021
2022
2023
Liquidity ratio
132.709
135.321
116.528
92.102
120.904
144.568
141.634
155.37
Interest coverage
5.971
4.642
5.479
-23.206
4.502
None
3.89
None
Sector positioning
Liquidity ratio
155.372023
2021
2022
2023
Q1: 107.32
Med: 190.81
Q3: 353.37
Average
In 2023, the liquidity ratio of LEGAL EDT (155.37) 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.
Interest coverage
3.89x2022
2022
Q1: 0.0x
Med: 2.14x
Q3: 5.28x
Good
In 2022, the interest coverage of LEGAL EDT (3.9x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 597 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 452 days. The gap of 145 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.
Operating WCR (2023)
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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 (2023)
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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
597 j
Supplier credit (2023)
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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
452 j
Inventory turnover (2023)
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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 LEGAL EDT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2018
2019
2021
2022
2023
Operating WCR
212 897 €
255 497 €
283 421 €
280 694 €
343 981 €
0 €
566 581 €
0 €
Inventory turnover (days)
1
2
5
216
7
0
13
0
Customer payment term (days)
118
127
151
305
110
4373
96
597
Supplier payment term (days)
137
117
178
260
126
8130
96
452
Positioning of LEGAL EDT in its sector
Comparison with sector Activités de soutien aux cultures
Valuation estimate
Based on 50 transactions of similar company sales
(all years),
the value of LEGAL EDT is estimated at
95 303 €
(range 43 571€ - 280 198€).
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 value2023
50 tx
43k€95k€280k€
95 303 €Range: 43 571€ - 280 198€
NAF 5 all-time
Valuation method used
Net Income Multiple
53 984 €
×
1.8x
=95 304 €
Range: 43 571€ - 280 198€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 50 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 (Activités de soutien aux cultures)
Compare LEGAL EDT with other companies in the same sector:
Yes, LEGAL EDT generated a net profit of 54 k€ in 2023.
Where is the headquarters of LEGAL EDT ?
The headquarters of LEGAL EDT is located in GUERANDE (44350), in the department Loire-Atlantique.
Where to find the tax return of LEGAL EDT ?
The tax return of LEGAL EDT 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 LEGAL EDT operate?
LEGAL EDT operates in the sector Activités de soutien aux cultures (NAF code 01.61Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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