SIREN : 523372753
LEGEND is a French company founded 15 years ago, specialized in the sector Coiffure. Based in LA CIOTAT (13600), this company of category PME shows in 2019 a revenue of 131 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|
| Revenue | 130 585 € | 134 623 € | 125 361 € | 119 793 € |
| Net income | 26 841 € | 31 592 € | 30 708 € | 22 964 € |
| EBITDA | 34 351 € | 39 206 € | 37 972 € | 28 931 € |
| Net margin | 20.6% | 23.5% | 24.5% | 19.2% |
In 2019, LEGEND achieves revenue of 131 k€. Revenue is growing positively over 4 years (CAGR: +2.9%). Slight decline of -3% vs 2018. After deducting consumption (7 k€), gross margin stands at 123 k€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 34 k€, representing 26.3% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -12%, reducing margin by 2.8 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 27 k€, i.e. 20.6% of revenue. This profit can be retained or distributed to shareholders.
130 585 €
123 436 €
34 351 €
32 485 €
26 841 €
26.3%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 21.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.2%
0.144%
21.871%
0.0
23.1%
In 2019, the debt ratio of LEGEND (0.20) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2019, the financial autonomy of LEGEND (0.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2019, the repayment capacity of LEGEND (0.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 247.09. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.
247.087
0.428
In 2019, the liquidity ratio of LEGEND (247.09) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2019, the interest coverage of LEGEND (0.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-29 days): operations structurally generate cash. Notable WCR improvement over the period (-97%), freeing up cash.
-10 572 €
0 j
46 j
10 j
-29 j
Based on 188 transactions of similar company sales in 2019, the value of LEGEND is estimated at 141 613 € (range 81 266€ - 232 655€). With an EBITDA of 34 351€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.54x (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.
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This estimate is based on the analysis of 188 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LEGEND with other companies in the same sector:
The revenue of LEGEND in 2019 is 131 k€.
Yes, LEGEND generated a net profit of 27 k€ in 2019.
The headquarters of LEGEND is located in LA CIOTAT (13600), in the department Bouches-du-Rhone.
The tax return of LEGEND 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).
LEGEND operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.