Employees: 01 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2017-03-29 (9 years)Status: ActiveBusiness sector: Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.Location: COLOMIERS (31770), Haute-Garonne
LEL : revenue, balance sheet and financial ratios
LEL is a French company
founded 9 years ago,
specialized in the sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a..
Based in COLOMIERS (31770),
this company of category PME
shows in 2024 a revenue of 43 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
En 2024, LEL alcanza unos ingresos de 43 k€. En el período 2021-2024, la empresa muestra un fuerte crecimiento con una TCAC de +63.1%. Caída significativa de -33% vs 2023. Tras deducir el consumo (0 €), el margen bruto se sitúa en 43 k€, es decir, una tasa del 100%. El EBITDA alcanza -14 k€, representando el -32.5% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (-33%), el EBITDA varía en -134%, reduciendo el margen en 96.3 puntos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto es negativo en -14 k€ (-32.4% de los ingresos).
Revenue (2024)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
43 416 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
43 416 €
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
-14 091 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-14 079 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-14 079 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-32.5%
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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
El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 62%. La deuda permanece bajo control. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 50%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios.
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
61.927%
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
49.676%
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
-32.428%
Repayment capacity (2024)
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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
-0.732
Solvency indicators evolution LEL
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2021
2022
2023
2024
Debt ratio
0.0
0.0
-245.229
-335.011
-785.222
61.924
61.927
Financial autonomy
100.0
-55.663
-68.072
-26.155
-7.308
49.677
49.676
Repayment capacity
0.0
0.0
-2.467
-6.457
5.894
0.125
-0.732
Cash flow / Revenue
None%
None%
None%
-309.2%
16.438%
126.201%
-32.428%
Sector positioning
Ratio de endeudamiento
61.932024
2022
2023
2024
Q1: 0.0
Med: 3.37
Q3: 50.52
Average+50 pts over 3 years
En 2024, el ratio de endeudamiento de LEL (61.93) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.
Autonomía financiera
49.68%2024
2022
2023
2024
Q1: 2.67%
Med: 40.69%
Q3: 75.63%
Bueno+31 pts over 3 years
En 2024, el autonomía financiera de LEL (49.7%) se sitúa por encima de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Esta posición cómoda ofrece un margen de seguridad apreciable.
Capacidad de reembolso
-0.73 ans2024
2022
2023
2024
Q1: 0.0 ans
Med: 0.0 ans
Q3: 1.48 ans
Excelente-50 pts over 3 years
En 2024, el capacidad de reembolso de LEL (-0.7 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.
Liquidity ratios
El ratio de liquidez se sitúa en 372.29. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.
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
372.286
Interest coverage (2024)
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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
0.0
Liquidity indicators evolution LEL
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
None
64.375
441.667
212.592
222.923
492.991
372.286
Interest coverage
0.0
0.0
0.0
-90.236
34.912
0.0
0.0
Sector positioning
Ratio de liquidez
372.292024
2022
2023
2024
Q1: 139.62
Med: 325.32
Q3: 1062.61
Bueno+13 pts over 3 years
En 2024, el ratio de liquidez de LEL (372.29) se sitúa por encima de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Esta posición cómoda ofrece un margen de seguridad apreciable.
Cobertura de intereses
0.0x2024
2022
2023
2024
Q1: -0.45x
Med: 0.0x
Q3: 0.61x
Bueno-25 pts over 3 years
En 2024, el cobertura de intereses de LEL (0.0x) se sitúa por encima de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Esta posición cómoda ofrece un margen de seguridad apreciable.
Working capital requirement (WCR) and payment terms
El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 0 días. Plazo proveedores: 1 días. Situación favorable. El FM representa 29 días de ingresos.
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
3 501 €
Customer credit (2024)
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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
1 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 in days of revenue (2024)
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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
29 j
WCR and payment terms evolution LEL
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 €
153 928 €
222 819 €
5 854 €
3 501 €
Inventory turnover (days)
0
0
0
0
0
0
0
Customer payment term (days)
0
0
0
0
423
20
0
Supplier payment term (days)
0
167
5
1003
174
2
1
Positioning of LEL in its sector
Comparison with sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.
Valuation estimate
Based on 103 transactions of similar company sales
(all years),
the value of LEL is estimated at
13 241 €
(range 7 044€ - 36 638€).
The price/revenue ratio is 0.30x
(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.
Estimated enterprise value2024
103 transactions
7k€13k€36k€
13 241 €Range: 7 044€ - 36 638€
NAF 5 all-time
Valuation method used
Revenue Multiple
43 416 €
×
0.30x
=13 241 €
Range: 7 044€ - 36 639€
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 103 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 activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.)
Compare LEL with other companies in the same sector:
The headquarters of LEL is located in COLOMIERS (31770), in the department Haute-Garonne.
Where to find the tax return of LEL ?
The tax return of LEL 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 LEL operate?
LEL operates in the sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a. (NAF code 66.19B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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