LEGER BLANC HOLDING EN ABREGE LBH : revenue, balance sheet and financial ratios

LEGER BLANC HOLDING EN ABREGE LBH is a French company founded 12 years ago, specialized in the sector Activités des sociétés holding. Based in BOZEL (73350), this company of category PME shows in 2025 a revenue of 200 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - LEGER BLANC HOLDING EN ABREGE LBH (SIREN 798786067)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 199 525 € 199 525 € 199 525 € 199 525 € 199 525 € 199 525 € 199 525 € 199 525 € 149 125 €
Net income 74 564 € 153 607 € 226 567 € 562 284 € 1 532 672 € -350 955 € 82 578 € 550 546 € 1 007 854 €
EBITDA -15 613 € -4 904 € 8 268 € 19 037 € 46 144 € 44 706 € 48 350 € 48 942 € 3 983 €
Net margin 37.4% 77.0% 113.6% 281.8% 768.2% -175.9% 41.4% 275.9% 675.8%

Revenue and income statement

In 2025, LEGER BLANC HOLDING EN ABREGE LBH achieves revenue of 200 k€. Revenue is growing positively over 9 years (CAGR: +3.7%). Slight decline of 0% vs 2024. After deducting consumption (0 €), gross margin stands at 200 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 -16 k€, representing -7.8% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -218%, reducing margin by 5.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 75 k€, i.e. 37.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

199 525 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

199 525 €

EBITDA (2025) ?
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

-15 613 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-40 056 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

74 564 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-7.8%

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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 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 99%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 289.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2025) ?
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

98.964%

Cash flow / Revenue (2025) ?
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

289.928%

Repayment capacity (2025) ?
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

0.0

Asset age ratio (2025) ?
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

83.7%

Solvency indicators evolution
LEGER BLANC HOLDING EN ABREGE LBH

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Excellent

In 2025, the debt ratio of LEGER BLANC HOLDING EN AB... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
98.96% 2025
2023
2024
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Excellent

In 2025, the financial autonomy of LEGER BLANC HOLDING EN AB... (99.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.98 years
Excellent -13 pts over 3 years

In 2025, the repayment capacity of LEGER BLANC HOLDING EN AB... (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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 4343.27. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

4343.274

Interest coverage (2025) ?
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

-3151.22

Liquidity indicators evolution
LEGER BLANC HOLDING EN ABREGE LBH

Sector positioning

Liquidity ratio
4343.27 2025
2023
2024
2025
Q1: 161.8
Med: 834.57
Q3: 4761.54
Good

In 2025, the liquidity ratio of LEGER BLANC HOLDING EN AB... (4343.27) 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
-3151.22x 2025
2023
2024
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Watch -50 pts over 3 years

In 2025, the interest coverage of LEGER BLANC HOLDING EN AB... (-3151.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 356 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 152 days. The gap of 204 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 449 days of revenue, i.e. 249 k€ to permanently finance. Notable WCR improvement over the period (-38%), freeing up cash.

Operating WCR (2025) ?
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

249 053 €

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

356 j

Supplier credit (2025) ?
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

152 j

Inventory turnover (2025) ?
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 (2025) ?
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

449 j

WCR and payment terms evolution
LEGER BLANC HOLDING EN ABREGE LBH

Positioning of LEGER BLANC HOLDING EN ABREGE LBH in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 70 521€ to 516 443€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
70k€ 152k€ 516k€
152 931 € Range: 70 521€ - 516 443€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 des sociétés holding)

Compare LEGER BLANC HOLDING EN ABREGE LBH with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about LEGER BLANC HOLDING EN ABREGE LBH

What is the revenue of LEGER BLANC HOLDING EN ABREGE LBH ?

The revenue of LEGER BLANC HOLDING EN ABREGE LBH in 2025 is 200 k€.

Is LEGER BLANC HOLDING EN ABREGE LBH profitable?

Yes, LEGER BLANC HOLDING EN ABREGE LBH generated a net profit of 75 k€ in 2025.

Where is the headquarters of LEGER BLANC HOLDING EN ABREGE LBH ?

The headquarters of LEGER BLANC HOLDING EN ABREGE LBH is located in BOZEL (73350), in the department Savoie.

Where to find the tax return of LEGER BLANC HOLDING EN ABREGE LBH ?

The tax return of LEGER BLANC HOLDING EN ABREGE LBH 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 LEGER BLANC HOLDING EN ABREGE LBH operate?

LEGER BLANC HOLDING EN ABREGE LBH operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.