Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2022-02-01 (4 years)Status: ActiveBusiness sector: Commerce d'alimentation généraleLocation: LOCMINE (56500), Morbihan
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
LENO : revenue, balance sheet and financial ratios
LENO is a French company
founded 4 years ago,
specialized in the sector Commerce d'alimentation générale.
Based in LOCMINE (56500),
this company of category PME
shows in 2025 a net income positive of 49 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, LENO generates positive net income of 49 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2023-2025: 4 k€ -> 49 k€.
Net income (2025)
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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
48 898 €
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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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Item
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 230%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2025)
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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
229.7%
Financial autonomy (2025)
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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
14.955%
Asset age ratio (2025)
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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
2023
2024
2025
Debt ratio
1007.032
627.137
229.7
Financial autonomy
3.654
7.17
14.955
Repayment capacity
None
None
None
Cash flow / Revenue
None%
None%
None%
Sector positioning
Debt ratio
229.72025
2023
2024
2025
Q1: 1.03
Med: 34.73
Q3: 124.07
Watch
In 2025, the debt ratio of LENO (229.70) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
14.96%2025
2023
2024
2025
Q1: 8.41%
Med: 31.68%
Q3: 54.26%
Average
In 2025, the financial autonomy of LENO (15.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 164.62. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
164.621
Liquidity indicators evolution LENO
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2023
2024
2025
Liquidity ratio
123.127
157.246
164.621
Interest coverage
None
None
None
Sector positioning
Liquidity ratio
164.622025
2023
2024
2025
Q1: 114.78
Med: 171.75
Q3: 286.41
Average+8 pts over 3 years
In 2025, the liquidity ratio of LENO (164.62) 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.
Positioning of LENO in its sector
Comparison with sector Commerce d'alimentation générale
Valuation estimate
Based on 270 transactions of similar company sales
in 2025,
the value of LENO is estimated at
307 960 €
(range 124 492€ - 740 878€).
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 value2025
270 transactions
124k€307k€740k€
307 960 €Range: 124 492€ - 740 878€
NAF 5 année 2025
Valuation method used
Net Income Multiple
48 898 €
×
6.3x
=307 961 €
Range: 124 492€ - 740 879€
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 270 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 (Commerce d'alimentation générale)
Compare LENO with other companies in the same sector:
The revenue of LENO is not publicly disclosed (confidential accounts filed with INPI).
Is LENO profitable?
Yes, LENO generated a net profit of 49 k€ in 2025.
Where is the headquarters of LENO ?
The headquarters of LENO is located in LOCMINE (56500), in the department Morbihan.
Where to find the tax return of LENO ?
The tax return of LENO 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 LENO operate?
LENO operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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