Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2014-03-15 (12 years)Status: ActiveBusiness sector: Autres commerces de détail spécialisés diversLocation: MARMANDE (47200), Lot-et-Garonne
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
LEGMOD 47 : revenue, balance sheet and financial ratios
LEGMOD 47 is a French company
founded 12 years ago,
specialized in the sector Autres commerces de détail spécialisés divers.
Based in MARMANDE (47200),
this company of category PME
shows in 2022 a revenue of 1.4 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, LEGMOD 47 generates positive net income of 39 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2024: 141 k€ -> 39 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
39 402 €
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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 54%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 56%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
53.65%
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
55.95%
Asset age ratio (2024)
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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
2018
2019
2020
2021
2022
2023
2024
Debt ratio
14.263
59.181
138.419
71.621
65.253
48.183
53.65
Financial autonomy
73.823
56.977
36.13
48.017
52.501
58.162
55.95
Repayment capacity
None
None
None
None
1.719
None
None
Cash flow / Revenue
None%
None%
None%
None%
12.027%
None%
None%
Sector positioning
Debt ratio
53.652024
2022
2023
2024
Q1: 0.03
Med: 14.44
Q3: 63.29
Average+7 pts over 3 years
In 2024, the debt ratio of LEGMOD 47 (53.65) 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
55.95%2024
2022
2023
2024
Q1: 4.11%
Med: 30.16%
Q3: 59.21%
Good
In 2024, the financial autonomy of LEGMOD 47 (56.0%) 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
1.72 years2022
2022
Q1: 0.0 years
Med: 0.02 years
Q3: 2.29 years
Average
In 2022, the repayment capacity of LEGMOD 47 (1.72) 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 479.10. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
479.104
Liquidity indicators evolution LEGMOD 47
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
485.658
679.155
498.861
446.048
544.234
557.439
479.104
Interest coverage
None
None
None
None
1.788
None
None
Sector positioning
Liquidity ratio
479.12024
2022
2023
2024
Q1: 128.25
Med: 221.87
Q3: 403.52
Excellent
In 2024, the liquidity ratio of LEGMOD 47 (479.10) 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.
Interest coverage
1.79x2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.48x
Good
In 2022, the interest coverage of LEGMOD 47 (1.8x) 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.
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
0 €
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
0 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
0 j
Inventory turnover (2024)
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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 LEGMOD 47
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2021
2022
2023
2024
Operating WCR
0 €
0 €
0 €
0 €
262 018 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
68
0
0
Customer payment term (days)
0
0
0
0
0
0
0
Supplier payment term (days)
0
0
0
0
9
0
0
Positioning of LEGMOD 47 in its sector
Comparison with sector Autres commerces de détail spécialisés divers
Valuation estimate
Based on 117 transactions of similar company sales
in 2024,
the value of LEGMOD 47 is estimated at
96 004 €
(range 45 227€ - 297 803€).
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
117 transactions
45k€96k€297k€
96 004 €Range: 45 227€ - 297 803€
NAF 5 année 2024
Valuation method used
Net Income Multiple
39 402 €
×
2.4x
=96 005 €
Range: 45 227€ - 297 804€
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 117 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 commerces de détail spécialisés divers)
Compare LEGMOD 47 with other companies in the same sector:
Yes, LEGMOD 47 generated a net profit of 39 k€ in 2024.
Where is the headquarters of LEGMOD 47 ?
The headquarters of LEGMOD 47 is located in MARMANDE (47200), in the department Lot-et-Garonne.
Where to find the tax return of LEGMOD 47 ?
The tax return of LEGMOD 47 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 LEGMOD 47 operate?
LEGMOD 47 operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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