LEIHO ARCHITECTURE : revenue, balance sheet and financial ratios

LEIHO ARCHITECTURE is a French company founded 21 years ago, specialized in the sector Activités d'architecture . Based in L'HAY-LES-ROSES (94240), this company of category PME shows in 2018 a revenue of 167 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - LEIHO ARCHITECTURE (SIREN 480655950)
Indicator 2018 2017 2016
Revenue 166 725 € 202 680 € 203 746 €
Net income 19 837 € 44 736 € 20 043 €
EBITDA 23 913 € 49 065 € 22 262 €
Net margin 11.9% 22.1% 9.8%

Revenue and income statement

In 2018, LEIHO ARCHITECTURE achieves revenue of 167 k€. Revenue is declining over the period 2016-2018 (CAGR: -9.5%). Significant drop of -18% vs 2017. After deducting consumption (0 €), gross margin stands at 167 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 24 k€, representing 14.3% of revenue. Warning negative scissor effect: despite revenue change (-18%), EBITDA varies by -51%, reducing margin by 9.9 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 11.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

166 725 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

166 725 €

EBITDA (2018) ?
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

23 913 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

19 930 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

19 837 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.3%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

Cash flow represents 14.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Cash flow / Revenue (2018) ?
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

14.192%

Repayment capacity (2018) ?
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 (2018) ?
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

29.8%

Solvency indicators evolution
LEIHO ARCHITECTURE

Sector positioning

Debt ratio
37.86 2017
2016
2017
Q1: 0.44
Med: 10.63
Q3: 46.43
Average -6 pts over 2 years

In 2017, the debt ratio of LEIHO ARCHITECTURE (37.86) 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
61.9% 2017
2016
2017
Q1: 14.42%
Med: 42.51%
Q3: 63.27%
Good +29 pts over 2 years

In 2017, the financial autonomy of LEIHO ARCHITECTURE (61.9%) 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
0.0 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.04 years
Q3: 0.91 years
Excellent -50 pts over 3 years

In 2018, the repayment capacity of LEIHO ARCHITECTURE (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 interest coverage ratio (= EBIT / Interest expenses) is 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

Interest coverage (2018) ?
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

1.643

Liquidity indicators evolution
LEIHO ARCHITECTURE

Sector positioning

Liquidity ratio
481.48 2017
2016
2017
Q1: 144.48
Med: 223.38
Q3: 353.35
Excellent +17 pts over 2 years

In 2017, the liquidity ratio of LEIHO ARCHITECTURE (481.48) 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
1.64x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 0.98x
Excellent

In 2018, the interest coverage of LEIHO ARCHITECTURE (1.6x) 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: 63 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The gap of 63 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 100 days of revenue, i.e. 46 k€ to permanently finance.

Operating WCR (2018) ?
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

46 220 €

Customer credit (2018) ?
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

63 j

Supplier credit (2018) ?
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 (2018) ?
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 (2018) ?
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

100 j

WCR and payment terms evolution
LEIHO ARCHITECTURE

Positioning of LEIHO ARCHITECTURE in its sector

Comparison with sector Activités d'architecture

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 28 258€ to 59 334€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2018
Indicative
28k€ 36k€ 59k€
36 129 € Range: 28 258€ - 59 334€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 d'architecture )

Compare LEIHO ARCHITECTURE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités d'architecture

Frequently asked questions about LEIHO ARCHITECTURE

What is the revenue of LEIHO ARCHITECTURE ?

The revenue of LEIHO ARCHITECTURE in 2018 is 167 k€.

Is LEIHO ARCHITECTURE profitable?

Yes, LEIHO ARCHITECTURE generated a net profit of 20 k€ in 2018.

Where is the headquarters of LEIHO ARCHITECTURE ?

The headquarters of LEIHO ARCHITECTURE is located in L'HAY-LES-ROSES (94240), in the department Val-de-Marne.

Where to find the tax return of LEIHO ARCHITECTURE ?

The tax return of LEIHO ARCHITECTURE 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 LEIHO ARCHITECTURE operate?

LEIHO ARCHITECTURE operates in the sector Activités d'architecture (NAF code 71.11Z). See the 'Sector positioning' section above to compare the company with its competitors.