Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

LEONAR FINANCES : revenue, balance sheet and financial ratios

LEONAR FINANCES is a French company founded 3 years ago, specialized in the sector Gestion de fonds. Based in LAVAL (53000), this company of category PME shows in 2023 a net income positive of 2 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - LEONAR FINANCES (SIREN 949150585)
Indicator 2023
Revenue N/C
Net income 2 219 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2023, LEONAR FINANCES generates positive net income of 2 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

2 219 €

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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 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 67%. 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

0.139%

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

67.004%

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

69.4%

Solvency indicators evolution
LEONAR FINANCES

Sector positioning

Debt ratio
0.14 2023
2023
Q1: 0.0
Med: 10.73
Q3: 105.59
Good

In 2023, the debt ratio of LEONAR FINANCES (0.14) 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
67.0% 2023
2023
Q1: 7.74%
Med: 49.42%
Q3: 87.29%
Good

In 2023, the financial autonomy of LEONAR FINANCES (67.0%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 276.50. 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

276.502

Liquidity indicators evolution
LEONAR FINANCES

Sector positioning

Liquidity ratio
276.5 2023
2023
Q1: 99.49
Med: 453.49
Q3: 2891.31
Average

In 2023, the liquidity ratio of LEONAR FINANCES (276.50) 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.

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: 460 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 788 days. Excellent situation: suppliers finance 328 days of the operating cycle (retail model).

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

460 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

788 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
LEONAR FINANCES

Positioning of LEONAR FINANCES in its sector

Comparison with sector Gestion de fonds

Valuation estimate

Based on 77 transactions of similar company sales in 2023, the value of LEONAR FINANCES is estimated at 14 193 € (range 6 102€ - 26 563€). 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
77 tx
6k€ 14k€ 26k€
14 193 € Range: 6 102€ - 26 563€
NAF 5 année 2023

Valuation method used

Net Income Multiple
2 219 € × 6.4x = 14 194 €
Range: 6 103€ - 26 563€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 77 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 (Gestion de fonds)

Compare LEONAR FINANCES with other companies in the same sector:

Frequently asked questions about LEONAR FINANCES

What is the revenue of LEONAR FINANCES ?

The revenue of LEONAR FINANCES is not publicly disclosed (confidential accounts filed with INPI).

Is LEONAR FINANCES profitable?

Yes, LEONAR FINANCES generated a net profit of 2 k€ in 2023.

Where is the headquarters of LEONAR FINANCES ?

The headquarters of LEONAR FINANCES is located in LAVAL (53000), in the department Mayenne.

Where to find the tax return of LEONAR FINANCES ?

The tax return of LEONAR FINANCES 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 LEONAR FINANCES operate?

LEONAR FINANCES operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.