Employees: 02 (2023.0)Legal category: SCA (commandite par actions)Size: ETICreation date: 2023-01-12 (3 years)Status: ActiveBusiness sector: Autres enseignementsLocation: SAINT-JACQUES-DE-LA-LANDE (35136), Ille-et-Vilaine
LEGENDRE ACADEMY : revenue, balance sheet and financial ratios
LEGENDRE ACADEMY is a French company
founded 3 years ago,
specialized in the sector Autres enseignements.
Based in SAINT-JACQUES-DE-LA-LANDE (35136),
this company of category ETI
shows in 2024 a revenue of 500 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LEGENDRE ACADEMY (SIREN 948402375)
Indicator
2024
2023
Revenue
500 469 €
325 815 €
Net income
-286 439 €
-274 651 €
EBITDA
-272 041 €
-252 761 €
Net margin
-57.2%
-84.3%
Revenue and income statement
Im Jahr 2024 erzielt LEGENDRE ACADEMY einen Umsatz von 500 k€. Vs 2023, Wachstum von +54% (326 k€ -> 500 k€). Nach Abzug des Verbrauchs (39 k€) beträgt die Bruttomarge 462 k€, d.h. eine Rate von 92%. Dieses Verhältnis misst die Fähigkeit, aus der Geschäftstätigkeit Wert zu schaffen. EBITDA (= Bruttomarge - Personalkosten - Steuern) erreicht -272 k€, was -54.4% des Umsatzes entspricht. Positiver Schereneffekt: EBITDA-Marge verbessert sich um +23.2 Punkte. Negatives EBITDA bedeutet, dass der Betrieb die laufenden Kosten nicht deckt. Das Nettoergebnis ist negativ bei -286 k€ (-57.2% des Umsatzes).
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
500 469 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
461 614 €
EBITDA (2024)
?
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
-272 041 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-364 242 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-286 439 €
EBITDA margin (2024)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-53.7%
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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
Die Verschuldungsquote (= Finanzschulden / Eigenkapital x 100) beträgt -4650%. Dieses niedrige Niveau spiegelt eine solide Finanzstruktur wider. Die finanzielle Autonomie (= Eigenkapital / Bilanzsumme x 100) erreicht -1%. Geringe Autonomie: Das Unternehmen ist stark von externer Finanzierung abhängig.
Debt ratio (2024)
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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
-4650.265%
Financial autonomy (2024)
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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
-1.279%
Cash flow / Revenue (2024)
?
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
-40.547%
Repayment capacity (2024)
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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
-1.324
Asset age ratio (2024)
?
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
2023
2024
Debt ratio
-133.405
-4650.265
Financial autonomy
-65.232
-1.279
Repayment capacity
-1.388
-1.324
Cash flow / Revenue
-78.078%
-40.547%
Sector positioning
Verschuldungsgrad
-4650.272024
2023
2024
Q1: 0.0
Med: 0.56
Q3: 38.78
Ausgezeichnet-16 pts over 2 years
Im Jahr 2024 liegt in den unteren 25% der Branche, was positiv ist das verschuldungsgrad von LEGENDRE ACADEMY (-4650.27). Dieses Verhältnis misst das Gewicht der Schulden im Verhältnis zum Eigenkapital. Ein niedriges Verhältnis zeigt eine solide Finanzstruktur mit geringer Abhängigkeit von Gläubigern.
Finanzielle Autonomie
-1.28%2024
2023
2024
Q1: 0.0%
Med: 17.39%
Q3: 51.77%
Average
Im Jahr 2024 liegt unter dem Median der Branche das finanzielle autonomie von LEGENDRE ACADEMY (-1.3%). Dieses Verhältnis stellt den Anteil des Eigenkapitals an der Gesamtfinanzierung dar. Eine Verbesserung würde die Wettbewerbsposition stärken.
Rückzahlungsfähigkeit
-1.32 ans2024
2023
2024
Q1: 0.0 ans
Med: 0.0 ans
Q3: 0.54 ans
Ausgezeichnet
Im Jahr 2024 liegt in den unteren 25% der Branche, was positiv ist das rückzahlungsfähigkeit von LEGENDRE ACADEMY (-1.3 an). Dieses Verhältnis gibt die Anzahl der Jahre an, die zur Rückzahlung der Schulden mit dem Cashflow benötigt werden. Eine kurze Kapazität spiegelt kontrollierte Schulden und gute Cashflow-Generierung wider.
Liquidity ratios
Die Liquiditätsquote beträgt 109.84. Das Unternehmen verfügt über 2€ liquide Mittel für jeden 1€ kurzfristiger Schulden.
Liquidity ratio (2024)
?
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
109.842
Interest coverage (2024)
?
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
-10.313
Liquidity indicators evolution LEGENDRE ACADEMY
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2023
2024
Liquidity ratio
33.073
109.842
Interest coverage
-2.001
-10.313
Sector positioning
Liquiditätsquote
109.842024
2023
2024
Q1: 114.25
Med: 223.1
Q3: 458.59
Beobachten+12 pts over 2 years
Im Jahr 2024 liegt in den unteren 25% der Branche das liquiditätsquote von LEGENDRE ACADEMY (109.84). Dieses Verhältnis misst die Fähigkeit, kurzfristige Schulden mit Umlaufvermögen zu decken. Ein Verhältnis unter 1 kann auf potenzielle Liquiditätsspannungen hinweisen.
Zinsdeckung
-10.31x2024
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.29x
Beobachten
Im Jahr 2024 liegt in den unteren 25% der Branche das zinsdeckung von LEGENDRE ACADEMY (-10.3x). Dieses Verhältnis gibt an, wie oft das Betriebsergebnis die Zinsaufwendungen deckt. Geringe Deckung kann auf Empfindlichkeit gegenüber Zins- oder Einkommensschwankungen hinweisen.
Working capital requirement (WCR) and payment terms
Der Betriebskapitalbedarf (WCR) misst die zeitliche Lücke. Durchschnittliche Kundenzahlungsfrist: 40 Tage. Lieferantenfrist: 75 Tage. Ausgezeichnete Situation: Lieferanten finanzieren 35 Tage des Betriebszyklus. Die Bestandsumschlagsdauer beträgt 7 Tage. Schneller Umschlag, Zeichen guter Bestandsführung. Der WCR repräsentiert 112 Tage Umsatz.
Operating WCR (2024)
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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
156 357 €
Customer credit (2024)
?
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
40 j
Supplier credit (2024)
?
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
75 j
Inventory turnover (2024)
?
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
7 j
WCR in days of revenue (2024)
?
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
112 j
WCR and payment terms evolution LEGENDRE ACADEMY
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2023
2024
Operating WCR
-47 856 €
156 357 €
Inventory turnover (days)
12
7
Customer payment term (days)
61
40
Supplier payment term (days)
87
75
Positioning of LEGENDRE ACADEMY in its sector
Comparison with sector Autres enseignements
Valuation estimate
Based on 134 transactions of similar company sales
(all years),
the value of LEGENDRE ACADEMY is estimated at
178 887 €
(range 59 683€ - 349 757€).
The price/revenue ratio is 0.36x
(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 value2024
134 transactions
59k€178k€349k€
178 887 €Range: 59 683€ - 349 757€
NAF 5 all-time
Valuation method used
Revenue Multiple
500 469 €
×
0.36x
=178 887 €
Range: 59 683€ - 349 758€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 134 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 (Autres enseignements)
Compare LEGENDRE ACADEMY with other companies in the same sector:
The revenue of LEGENDRE ACADEMY in 2024 is 500 k€.
Is LEGENDRE ACADEMY profitable?
LEGENDRE ACADEMY recorded a net loss in 2024.
Where is the headquarters of LEGENDRE ACADEMY ?
The headquarters of LEGENDRE ACADEMY is located in SAINT-JACQUES-DE-LA-LANDE (35136), in the department Ille-et-Vilaine.
Where to find the tax return of LEGENDRE ACADEMY ?
The tax return of LEGENDRE ACADEMY 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 LEGENDRE ACADEMY operate?
LEGENDRE ACADEMY operates in the sector Autres enseignements (NAF code 85.59B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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