LEON VINCENT OVERSEAS REUNION : revenue, balance sheet and financial ratios

LEON VINCENT OVERSEAS REUNION is a French company founded 18 years ago, specialized in the sector Affrètement et organisation des transports . Based in LA POSSESSION (97419), this company of category ETI shows in 2024 a revenue of 12.5 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 - LEON VINCENT OVERSEAS REUNION (SIREN 502609886)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 12 461 281 € 13 377 744 € 15 711 414 € 13 358 523 € 12 493 649 € 12 038 698 € 11 101 510 € 10 366 336 € 7 448 589 €
Net income 698 127 € 638 198 € 728 840 € 385 432 € 262 571 € 2 080 € 34 774 € 364 429 € 321 597 €
EBITDA 894 599 € 1 260 997 € 1 020 070 € 873 252 € 532 664 € 603 093 € 235 358 € 470 364 € 446 386 €
Net margin 5.6% 4.8% 4.6% 2.9% 2.1% 0.0% 0.3% 3.5% 4.3%

Revenue and income statement

In 2024, LEON VINCENT OVERSEAS REUNION achieves revenue of 12.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.6%. Slight decline of -7% vs 2023. After deducting consumption (0 €), gross margin stands at 12.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 895 k€, representing 7.2% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -29%, reducing margin by 2.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 698 k€, i.e. 5.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

12 461 281 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

12 461 281 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

894 599 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

870 777 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

698 127 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.2%

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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 0%. 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 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 5.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2024) ?
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

52.065%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

5.788%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.0

Asset age ratio (2024) ?
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

39.1%

Solvency indicators evolution
LEON VINCENT OVERSEAS REUNION

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.01
Med: 7.18
Q3: 44.29
Excellent

In 2024, the debt ratio of LEON VINCENT OVERSEAS REU... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
52.06% 2024
2022
2023
2024
Q1: 15.25%
Med: 32.76%
Q3: 53.69%
Good

In 2024, the financial autonomy of LEON VINCENT OVERSEAS REU... (52.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.02 years
Q3: 1.37 years
Excellent

In 2024, the repayment capacity of LEON VINCENT OVERSEAS REU... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 197.94. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
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

197.938

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.348

Liquidity indicators evolution
LEON VINCENT OVERSEAS REUNION

Sector positioning

Liquidity ratio
197.94 2024
2022
2023
2024
Q1: 118.72
Med: 156.03
Q3: 230.66
Good

In 2024, the liquidity ratio of LEON VINCENT OVERSEAS REU... (197.94) 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
0.35x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.36x
Q3: 5.48x
Average -26 pts over 3 years

In 2024, the interest coverage of LEON VINCENT OVERSEAS REU... (0.3x) 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. Average customer payment term: 146 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. The gap of 76 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 156 days of revenue, i.e. 5.4 M€ to permanently finance. Over 2016-2024, WCR increased by +238%, requiring additional financing.

Operating WCR (2024) ?
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

5 388 507 €

Customer credit (2024) ?
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

146 j

Supplier credit (2024) ?
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

70 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

156 j

WCR and payment terms evolution
LEON VINCENT OVERSEAS REUNION

Positioning of LEON VINCENT OVERSEAS REUNION in its sector

Comparison with sector Affrètement et organisation des transports

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 562 374€ to 1 108 276€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
562k€ 694k€ 1108k€
694 006 € Range: 562 374€ - 1 108 276€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 (Affrètement et organisation des transports )

Compare LEON VINCENT OVERSEAS REUNION with other companies in the same sector:

Voir toutes les statistiques du secteur Affrètement et organisation des transports

Frequently asked questions about LEON VINCENT OVERSEAS REUNION

What is the revenue of LEON VINCENT OVERSEAS REUNION ?

The revenue of LEON VINCENT OVERSEAS REUNION in 2024 is 12.5 M€.

Is LEON VINCENT OVERSEAS REUNION profitable?

Yes, LEON VINCENT OVERSEAS REUNION generated a net profit of 698 k€ in 2024.

Where is the headquarters of LEON VINCENT OVERSEAS REUNION ?

The headquarters of LEON VINCENT OVERSEAS REUNION is located in LA POSSESSION (97419), in the department La Reunion.

Where to find the tax return of LEON VINCENT OVERSEAS REUNION ?

The tax return of LEON VINCENT OVERSEAS REUNION 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 VINCENT OVERSEAS REUNION operate?

LEON VINCENT OVERSEAS REUNION operates in the sector Affrètement et organisation des transports (NAF code 52.29B). See the 'Sector positioning' section above to compare the company with its competitors.