SIREN : 077320133
LEON FARGUES is a French company founded 50 years ago, specialized in the sector Vente à distance sur catalogue spécialisé. Based in SAINT-GENIS-LAVAL (69230), this company of category ETI shows in 2024 a revenue of 27.1 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 27 053 582 € | 32 809 006 € | 37 925 750 € | 37 629 403 € | 30 660 670 € | 25 317 832 € | 26 963 367 € | 26 913 326 € |
| Net income | 436 097 € | 761 280 € | 822 158 € | 1 253 894 € | 1 832 471 € | 472 732 € | 771 280 € | 668 414 € |
| EBITDA | 443 047 € | 443 316 € | 566 224 € | 1 782 485 € | 2 682 983 € | 425 859 € | 895 617 € | 1 198 578 € |
| Net margin | 1.6% | 2.3% | 2.2% | 3.3% | 6.0% | 1.9% | 2.9% | 2.5% |
In 2024, LEON FARGUES achieves revenue of 27.1 M€. Revenue is growing positively over 8 years (CAGR: +0.1%). Significant drop of -18% vs 2023. After deducting consumption (13.0 M€), gross margin stands at 14.1 M€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 443 k€, representing 1.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 436 k€, i.e. 1.6% of revenue. This profit can be retained or distributed to shareholders.
27 053 582 €
14 097 377 €
443 047 €
753 331 €
436 097 €
1.6%
The debt ratio (= Financial debt / Equity x 100) stands at 128%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
128.228%
16.584%
2.07%
3.804
16.7%
In 2024, the debt ratio of LEON FARGUES (128.23) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of LEON FARGUES (16.6%) 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 LEON FARGUES (3.80) 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 142.87. 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 5.3x. Operating income very largely covers interest expenses: high safety margin.
142.867
5.331
In 2024, the liquidity ratio of LEON FARGUES (142.87) 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.
In 2024, the interest coverage of LEON FARGUES (5.3x) 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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model). Inventory turnover is 31 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 58 days of revenue, i.e. 4.4 M€ to permanently finance. Over 2016-2024, WCR increased by +39%, requiring additional financing.
4 372 129 €
12 j
63 j
31 j
58 j
Based on 121 transactions of similar company sales (all years), the value of LEON FARGUES is estimated at 3 224 435 € (range 1 685 421€ - 7 227 495€). With an EBITDA of 443 047€, the sector multiple of 3.2x is applied. The price/revenue ratio is 0.27x (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 121 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 LEON FARGUES with other companies in the same sector:
Voir toutes les statistiques du secteur Vente à distance sur catalogue spécialisé
The revenue of LEON FARGUES in 2024 is 27.1 M€.
Yes, LEON FARGUES generated a net profit of 436 k€ in 2024.
The headquarters of LEON FARGUES is located in SAINT-GENIS-LAVAL (69230), in the department Rhone.
The tax return of LEON FARGUES 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).
LEON FARGUES operates in the sector Vente à distance sur catalogue spécialisé (NAF code 47.91B). See the 'Sector positioning' section above to compare the company with its competitors.