SIREN : 490794765
LEIGNEL ET FILS is a French company founded 20 years ago, specialized in the sector Activités de soutien aux cultures. Based in BRAY-SUR-SOMME (80340), this company of category PME shows in 2024 a revenue of 492 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 492 311 € | 434 982 € | 376 787 € | N/C | 711 209 € | 317 760 € | 362 748 € |
| Net income | 52 368 € | 17 034 € | 16 142 € | 0 € | 51 715 € | 36 703 € | 18 988 € |
| EBITDA | 110 010 € | 85 458 € | 81 287 € | N/C | 124 083 € | 97 807 € | 101 567 € |
| Net margin | 10.6% | 3.9% | 4.3% | N/C | 7.3% | 11.6% | 5.2% |
In 2024, LEIGNEL ET FILS achieves revenue of 492 k€. Revenue is growing positively over 7 years (CAGR: +4.5%). Vs 2023, growth of +13% (435 k€ -> 492 k€). After deducting consumption (89 k€), gross margin stands at 403 k€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 110 k€, representing 22.3% of revenue. Positive scissor effect: EBITDA margin improves by +2.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 52 k€, i.e. 10.6% of revenue. This profit can be retained or distributed to shareholders.
492 311 €
403 374 €
110 010 €
49 628 €
52 368 €
22.3%
The debt ratio (= Financial debt / Equity x 100) stands at 51%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 22.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
50.586%
25.748%
22.866%
0.856
19.5%
In 2024, the debt ratio of LEIGNEL ET FILS (50.59) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of LEIGNEL ET FILS (25.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of LEIGNEL ET FILS (0.86) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 224.03. 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 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.
224.029
1.944
In 2024, the liquidity ratio of LEIGNEL ET FILS (224.03) 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.
In 2024, the interest coverage of LEIGNEL ET FILS (1.9x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 116 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 114 days. The company must finance 2 days of gap between collections and payments. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 60 days of revenue, i.e. 82 k€ to permanently finance. Over 2017-2024, WCR increased by +396%, requiring additional financing.
81 980 €
116 j
114 j
13 j
60 j
Based on 50 transactions of similar company sales
(all years),
the value of LEIGNEL ET FILS is estimated at
223 234 €
(range 81 994€ - 390 150€).
With an EBITDA of 110 010€, the sector multiple of 2.7x is applied.
The price/revenue ratio is 0.37x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 50 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LEIGNEL ET FILS with other companies in the same sector:
Voir toutes les statistiques du secteur Activités de soutien aux cultures
The revenue of LEIGNEL ET FILS in 2024 is 492 k€.
Yes, LEIGNEL ET FILS generated a net profit of 52 k€ in 2024.
The headquarters of LEIGNEL ET FILS is located in BRAY-SUR-SOMME (80340), in the department Somme.
The tax return of LEIGNEL ET FILS 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).
LEIGNEL ET FILS operates in the sector Activités de soutien aux cultures (NAF code 01.61Z). See the 'Sector positioning' section above to compare the company with its competitors.