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LEO DENTS : revenue, balance sheet and financial ratios

LEO DENTS is a French company founded 55 years ago, specialized in the sector Fabrication de matériel médico-chirurgical et dentaire. Based in SAINT-LEONARD-DE-NOBLAT (87400), this company of category PME shows in 2022 a revenue of 1.2 M€. 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 - LEO DENTS (SIREN 319428298)
Indicator 2023 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 1 189 991 € N/C N/C N/C N/C N/C N/C
Net income 134 753 € 66 213 € 104 886 € 50 302 € 48 561 € 19 972 € 4 255 € 22 606 € 9 332 €
EBITDA N/C N/C 154 481 € N/C N/C N/C N/C N/C N/C
Net margin N/C N/C 8.8% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, LEO DENTS generates positive net income of 135 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 9 k€ -> 135 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

134 753 €

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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 5%. 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 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

5.489%

Financial autonomy (2023) ?
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

69.915%

Asset age ratio (2023) ?
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

9.1%

Solvency indicators evolution
LEO DENTS

Sector positioning

Debt ratio
5.49 2023
2022
2023
2023
Q1: 4.18
Med: 24.48
Q3: 67.8
Good

In 2023, the debt ratio of LEO DENTS (5.49) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
69.92% 2023
2022
2023
2023
Q1: 23.55%
Med: 47.34%
Q3: 66.07%
Excellent

In 2023, the financial autonomy of LEO DENTS (69.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.03 years 2022
2022
Q1: 0.0 years
Med: 0.51 years
Q3: 2.07 years
Good

In 2022, the repayment capacity of LEO DENTS (0.03) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 294.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

294.062

Liquidity indicators evolution
LEO DENTS

Sector positioning

Liquidity ratio
294.06 2023
2022
2023
2023
Q1: 162.69
Med: 252.34
Q3: 416.29
Good +8 pts over 3 years

In 2023, the liquidity ratio of LEO DENTS (294.06) 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.

Interest coverage
0.0x 2022
2022
Q1: 0.0x
Med: 0.56x
Q3: 3.14x
Average

In 2022, the interest coverage of LEO DENTS (0.0x) 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.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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 (2023) ?
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 (2023) ?
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 and payment terms evolution
LEO DENTS

Positioning of LEO DENTS in its sector

Comparison with sector Fabrication de matériel médico-chirurgical et dentaire

Valuation estimate

Based on 57 transactions of similar company sales (all years), the value of LEO DENTS is estimated at 410 414 € (range 95 375€ - 809 319€). 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 2023
57 tx
95k€ 410k€ 809k€
410 414 € Range: 95 375€ - 809 319€
NAF 5 all-time

Valuation method used

Net Income Multiple
134 753 € × 3.0x = 410 415 €
Range: 95 375€ - 809 319€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 57 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 (Fabrication de matériel médico-chirurgical et dentaire)

Compare LEO DENTS with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de matériel médico-chirurgical et dentaire

Frequently asked questions about LEO DENTS

What is the revenue of LEO DENTS ?

The revenue of LEO DENTS in 2022 is 1.2 M€.

Is LEO DENTS profitable?

Yes, LEO DENTS generated a net profit of 135 k€ in 2023.

Where is the headquarters of LEO DENTS ?

The headquarters of LEO DENTS is located in SAINT-LEONARD-DE-NOBLAT (87400), in the department Haute-Vienne.

Where to find the tax return of LEO DENTS ?

The tax return of LEO DENTS 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 LEO DENTS operate?

LEO DENTS operates in the sector Fabrication de matériel médico-chirurgical et dentaire (NAF code 32.50A). See the 'Sector positioning' section above to compare the company with its competitors.