LEON : revenue, balance sheet and financial ratios

LEON is a French company founded 12 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in STRASBOURG (67000), this company of category ETI shows in 2016 a revenue of 1.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - LEON (SIREN 797650306)
Indicator 2018 2017 2016 2015
Revenue N/C N/C 1 026 989 € 872 293 €
Net income 163 644 € 178 124 € 123 301 € 26 934 €
EBITDA N/C N/C 183 407 € 77 858 €
Net margin N/C N/C 12.0% 3.1%

Revenue and income statement

In 2018, LEON generates positive net income of 164 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2018: 27 k€ -> 164 k€.

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

163 644 €

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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 418%. 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 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

417.725%

Financial autonomy (2018) ?
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

16.171%

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

61.4%

Solvency indicators evolution
LEON

Sector positioning

Debt ratio
417.73 2018
2016
2017
2018
Q1: 0.0
Med: 13.96
Q3: 156.7
Average

In 2018, the debt ratio of LEON (417.73) 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
16.17% 2018
2016
2017
2018
Q1: 3.47%
Med: 39.66%
Q3: 79.19%
Average

In 2018, the financial autonomy of LEON (16.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
4.55 years 2016
2016
Q1: 0.0 years
Med: 0.4 years
Q3: 7.36 years
Average

In 2016, the repayment capacity of LEON (4.55) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 145.23. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

145.228

Liquidity indicators evolution
LEON

Sector positioning

Liquidity ratio
145.23 2018
2016
2017
2018
Q1: 74.11
Med: 236.58
Q3: 909.6
Average

In 2018, the liquidity ratio of LEON (145.23) 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.

Interest coverage
8.13x 2016
2016
Q1: 0.0x
Med: 0.1x
Q3: 17.18x
Good

In 2016, the interest coverage of LEON (8.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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 (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

0 €

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

0 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 and payment terms evolution
LEON

Positioning of LEON in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 184 transactions of similar company sales in 2018, the value of LEON is estimated at 904 492 € (range 308 058€ - 1 725 871€). 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 value 2018
184 transactions
308k€ 904k€ 1725k€
904 492 € Range: 308 058€ - 1 725 871€
NAF 5 année 2018

Valuation method used

Net Income Multiple
163 644 € × 5.5x = 904 493 €
Range: 308 058€ - 1 725 872€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 184 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 (Location de terrains et d'autres biens immobiliers)

Compare LEON with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about LEON

What is the revenue of LEON ?

The revenue of LEON in 2016 is 1.0 M€.

Is LEON profitable?

Yes, LEON generated a net profit of 164 k€ in 2018.

Where is the headquarters of LEON ?

The headquarters of LEON is located in STRASBOURG (67000), in the department Bas-Rhin.

Where to find the tax return of LEON ?

The tax return of LEON 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 LEON operate?

LEON operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.