Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2002-08-05 (23 years)Status: ActiveBusiness sector: Ingénierie, études techniquesLocation: MARSEILLE (13008), Bouches-du-Rhone
LEGIMETRIE SARL : revenue, balance sheet and financial ratios
LEGIMETRIE SARL is a French company
founded 23 years ago,
specialized in the sector Ingénierie, études techniques.
Based in MARSEILLE (13008),
this company of category PME
shows in 2024 a revenue of 757 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LEGIMETRIE SARL (SIREN 442973939)
Indicator
2024
2023
2022
2021
2020
2019
2017
2016
Revenue
756 817 €
N/C
N/C
N/C
N/C
1 035 940 €
806 626 €
528 196 €
Net income
-14 965 €
33 723 €
-44 268 €
7 627 €
31 761 €
125 709 €
1 421 €
9 484 €
EBITDA
20 736 €
N/C
N/C
N/C
N/C
197 670 €
10 063 €
5 974 €
Net margin
-2.0%
N/C
N/C
N/C
N/C
12.1%
0.2%
1.8%
Revenue and income statement
In 2024, LEGIMETRIE SARL achieves revenue of 757 k€. Revenue is growing positively over 8 years (CAGR: +4.6%). After deducting consumption (24 k€), gross margin stands at 733 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 2.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -15 k€ (-2.0% of revenue), which will impact equity.
Revenue (2024)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
756 817 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
733 232 €
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
20 736 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-23 715 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-14 965 €
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
2.7%
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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
The debt ratio (= Financial debt / Equity x 100) stands at 65%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2024)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
64.584%
Financial autonomy (2024)
?
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
16.383%
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
-2.21%
Repayment capacity (2024)
?
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
-2.827
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
2016
2017
2019
2020
2021
2022
2023
2024
Debt ratio
28.039
118.638
72.753
230.607
93.103
125.289
113.573
64.584
Financial autonomy
17.635
12.102
24.6
18.339
29.1
20.709
21.442
16.383
Repayment capacity
0.837
19.301
0.504
None
None
None
None
-2.827
Cash flow / Revenue
2.403%
0.301%
13.928%
None%
None%
None%
None%
-2.21%
Sector positioning
Debt ratio
64.582024
2022
2023
2024
Q1: 0.0
Med: 8.24
Q3: 42.82
Average
In 2024, the debt ratio of LEGIMETRIE SARL (64.58) 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
16.38%2024
2022
2023
2024
Q1: 11.26%
Med: 37.88%
Q3: 61.35%
Average
In 2024, the financial autonomy of LEGIMETRIE SARL (16.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Repayment capacity
-2.83 years2024
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.9 years
Excellent
In 2024, the repayment capacity of LEGIMETRIE SARL (-2.83) 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 114.46. 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 3.2x. Financial charges are adequately covered by operations.
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
114.456
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
3.159
Liquidity indicators evolution LEGIMETRIE SARL
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2019
2020
2021
2022
2023
2024
Liquidity ratio
101.63
98.499
152.145
257.116
190.114
151.383
155.431
114.456
Interest coverage
0.636
15.93
2.415
None
None
None
None
3.159
Sector positioning
Liquidity ratio
114.462024
2022
2023
2024
Q1: 148.99
Med: 229.96
Q3: 405.09
Watch
In 2024, the liquidity ratio of LEGIMETRIE SARL (114.46) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
Interest coverage
3.16x2024
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.04x
Excellent
In 2024, the interest coverage of LEGIMETRIE SARL (3.2x) 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: 126 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 104 days. The company must finance 22 days of gap between collections and payments. Overall, WCR represents 64 days of revenue, i.e. 134 k€ to permanently finance. Over 2016-2024, WCR increased by +103%, requiring additional financing.
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
134 373 €
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
126 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
104 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
0 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
64 j
WCR and payment terms evolution LEGIMETRIE SARL
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2019
2020
2021
2022
2023
2024
Operating WCR
66 331 €
84 228 €
157 194 €
0 €
0 €
0 €
0 €
134 373 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
Customer payment term (days)
76
70
84
340
0
0
0
126
Supplier payment term (days)
49
56
59
724
0
0
0
104
Positioning of LEGIMETRIE SARL in its sector
Comparison with sector Ingénierie, études techniques
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions).
This range of 44 753€ to 126 317€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
44k€62k€126k€
62 826 €Range: 44 753€ - 126 317€
NAF 5 année 2024
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 40 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 (Ingénierie, études techniques)
Compare LEGIMETRIE SARL with other companies in the same sector:
The headquarters of LEGIMETRIE SARL is located in MARSEILLE (13008), in the department Bouches-du-Rhone.
Where to find the tax return of LEGIMETRIE SARL ?
The tax return of LEGIMETRIE 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 LEGIMETRIE SARL operate?
LEGIMETRIE SARL operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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