LEGRIS INDUSTRIES DEVELOPPEMENT : revenue, balance sheet and financial ratios

LEGRIS INDUSTRIES DEVELOPPEMENT is a French company founded 22 years ago, specialized in the sector Activités des sociétés holding. Based in RENNES (35000), this company of category ETI shows in 2024 a revenue of 366 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 - LEGRIS INDUSTRIES DEVELOPPEMENT (SIREN 450450556)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 365 743 € 561 865 € 356 033 € 321 434 € 3 574 508 € 286 000 € 230 000 € 221 000 € 2 735 574 €
Net income 9 480 915 € -84 583 956 € -24 074 676 € 2 688 358 € 3 724 755 € 2 381 617 € 2 237 051 € -34 182 € 433 131 €
EBITDA -1 213 381 € -1 798 187 € -515 163 € -587 068 € -282 356 € -3 824 368 € -416 839 € -451 321 € -685 631 €
Net margin 2592.2% -15054.1% -6761.9% 836.4% 104.2% 832.7% 972.6% -15.5% 15.8%

Revenue and income statement

In 2024, LEGRIS INDUSTRIES DEVELOPPEMENT achieves revenue of 366 k€. Revenue is declining over the period 2016-2024 (CAGR: -22.2%). Significant drop of -35% vs 2023. After deducting consumption (0 €), gross margin stands at 366 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 -1.2 M€, representing -331.8% of revenue. Warning negative scissor effect: despite revenue change (-35%), EBITDA varies by +33%, reducing margin by 11.7 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 9.5 M€, i.e. 2592.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

365 743 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

365 743 €

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

-1 213 381 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 461 400 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

9 480 915 €

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

-331.8%

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Chart evolution

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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 -325%. 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 -32%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 12.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2949.0% 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 (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

-325.47%

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

-32.169%

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

2949.019%

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

12.395

Asset age ratio (2024) ?
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

10.0%

Solvency indicators evolution
LEGRIS INDUSTRIES DEVELOPPEMENT

Sector positioning

Debt ratio
-325.47 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Excellent -50 pts over 3 years

In 2024, the debt ratio of LEGRIS INDUSTRIES DEVELOP... (-325.47) 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
-32.17% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Average

In 2024, the financial autonomy of LEGRIS INDUSTRIES DEVELOP... (-32.2%) 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
12.39 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average

In 2024, the repayment capacity of LEGRIS INDUSTRIES DEVELOP... (12.39) 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 85.93. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

85.934

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

-1034.127

Liquidity indicators evolution
LEGRIS INDUSTRIES DEVELOPPEMENT

Sector positioning

Liquidity ratio
85.93 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average -15 pts over 3 years

In 2024, the liquidity ratio of LEGRIS INDUSTRIES DEVELOP... (85.93) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-1034.13x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Average

In 2024, the interest coverage of LEGRIS INDUSTRIES DEVELOP... (-1034.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 493 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 117 days. The gap of 376 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-8645 days): operations structurally generate cash. Notable WCR improvement over the period (-210%), freeing up cash.

Operating WCR (2024) ?
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

-8 783 004 €

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

493 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

117 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

-8645 j

WCR and payment terms evolution
LEGRIS INDUSTRIES DEVELOPPEMENT

Positioning of LEGRIS INDUSTRIES DEVELOPPEMENT in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of LEGRIS INDUSTRIES DEVELOPPEMENT is estimated at 5 665 913 € (range 3 611 600€ - 28 476 738€). The price/revenue ratio is 0.59x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
54 tx
3611k€ 5665k€ 28476k€
5 665 913 € Range: 3 611 600€ - 28 476 738€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
365 743 € × 0.59x
Estimation 215 339 €
133 968€ - 255 998€
Net Income Multiple 20%
9 480 915 € × 1.5x
Estimation 13 841 775 €
8 828 050€ - 70 807 850€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 LEGRIS INDUSTRIES DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about LEGRIS INDUSTRIES DEVELOPPEMENT

What is the revenue of LEGRIS INDUSTRIES DEVELOPPEMENT ?

The revenue of LEGRIS INDUSTRIES DEVELOPPEMENT in 2024 is 366 k€.

Is LEGRIS INDUSTRIES DEVELOPPEMENT profitable?

Yes, LEGRIS INDUSTRIES DEVELOPPEMENT generated a net profit of 9.5 M€ in 2024.

Where is the headquarters of LEGRIS INDUSTRIES DEVELOPPEMENT ?

The headquarters of LEGRIS INDUSTRIES DEVELOPPEMENT is located in RENNES (35000), in the department Ille-et-Vilaine.

Where to find the tax return of LEGRIS INDUSTRIES DEVELOPPEMENT ?

The tax return of LEGRIS INDUSTRIES DEVELOPPEMENT 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 LEGRIS INDUSTRIES DEVELOPPEMENT operate?

LEGRIS INDUSTRIES DEVELOPPEMENT 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.