SIREN : 414269423
LEODE is a French company founded 28 years ago, specialized in the sector Supermarchés. Based in PUY-L EVEQUE (46700), this company of category PME shows in 2024 a revenue of 5.5 M€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 5 470 731 € | 5 709 830 € | 5 847 994 € | 5 889 262 € | 6 035 406 € | 6 300 016 € | 6 623 473 € | 6 194 322 € | 5 453 712 € |
| Net income | 40 950 € | -98 116 € | -98 051 € | -16 852 € | 73 119 € | -104 970 € | -131 300 € | -75 900 € | -84 555 € |
| EBITDA | 130 268 € | 15 367 € | 11 718 € | 86 245 € | 97 405 € | -87 116 € | -76 008 € | -102 113 € | -29 603 € |
| Net margin | 0.7% | -1.7% | -1.7% | -0.3% | 1.2% | -1.7% | -2.0% | -1.2% | -1.6% |
In 2024, LEODE achieves revenue of 5.5 M€. Revenue is growing positively over 9 years (CAGR: +0.0%). Slight decline of -4% vs 2023. After deducting consumption (4.6 M€), gross margin stands at 836 k€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 130 k€, representing 2.4% of revenue. Positive scissor effect: EBITDA margin improves by +2.1 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 41 k€, i.e. 0.7% of revenue. This profit can be retained or distributed to shareholders.
5 470 731 €
836 024 €
130 268 €
70 021 €
40 950 €
2.4%
The debt ratio (= Financial debt / Equity x 100) stands at 2455%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
2455.194%
2.527%
1.913%
9.808
27.9%
In 2024, the debt ratio of LEODE (2455.19) 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.
In 2024, the financial autonomy of LEODE (2.5%) 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 LEODE (9.81) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 154.58. 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 24.8x. Operating income very largely covers interest expenses: high safety margin.
154.581
24.828
In 2024, the liquidity ratio of LEODE (154.58) 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 LEODE (24.8x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 30 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 43 days of revenue, i.e. 657 k€ to permanently finance. Over 2016-2024, WCR increased by +177%, requiring additional financing.
656 542 €
8 j
34 j
30 j
43 j
Based on 551 transactions of similar company sales in 2024, the value of LEODE is estimated at 733 005 € (range 334 012€ - 1 456 691€). With an EBITDA of 130 268€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.
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This estimate is based on the analysis of 551 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 LEODE with other companies in the same sector:
The revenue of LEODE in 2024 is 5.5 M€.
Yes, LEODE generated a net profit of 41 k€ in 2024.
The headquarters of LEODE is located in PUY-L EVEQUE (46700), in the department Lot.
The tax return of LEODE 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).
LEODE operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.