LEONARD FERMETURES : revenue, balance sheet and financial ratios

LEONARD FERMETURES is a French company founded 33 years ago, specialized in the sector Travaux de menuiserie métallique et serrurerie. Based in COULOMBIERS (86600), this company of category PME shows in 2024 a revenue of 2.8 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

Financial history - LEONARD FERMETURES (SIREN 390861581)
Indicator 2024 2023 2022 2021 2020 2018 2017 2016
Revenue 2 848 473 € 2 899 381 € 2 647 057 € N/C N/C N/C N/C N/C
Net income 372 017 € 432 157 € 318 302 € 286 352 € 157 872 € 175 344 € 177 564 € 179 413 €
EBITDA 563 722 € 573 559 € 451 469 € N/C N/C N/C N/C N/C
Net margin 13.1% 14.9% 12.0% N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, LEONARD FERMETURES achieves revenue of 2.8 M€. Revenue is growing positively over 8 years (CAGR: +3.7%). Slight decline of -2% vs 2023. After deducting consumption (1.3 M€), gross margin stands at 1.5 M€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 564 k€, representing 19.8% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 372 k€, i.e. 13.1% 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

2 848 473 €

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

1 516 068 €

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

563 722 €

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

486 569 €

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

372 017 €

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

19.8%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 11%. 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 74%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

11.037%

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

74.168%

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

15.918%

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

0.288

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

31.9%

Solvency indicators evolution
LEONARD FERMETURES

Sector positioning

Debt ratio
11.04 2024
2022
2023
2024
Q1: 3.86
Med: 18.7
Q3: 47.26
Good -14 pts over 3 years

In 2024, the debt ratio of LEONARD FERMETURES (11.04) 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
74.17% 2024
2022
2023
2024
Q1: 22.22%
Med: 43.8%
Q3: 59.91%
Excellent +7 pts over 3 years

In 2024, the financial autonomy of LEONARD FERMETURES (74.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.29 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.34 years
Q3: 1.4 years
Good -6 pts over 3 years

In 2024, the repayment capacity of LEONARD FERMETURES (0.29) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 488.82. 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 0.9x. 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

488.818

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

0.923

Liquidity indicators evolution
LEONARD FERMETURES

Sector positioning

Liquidity ratio
488.82 2024
2022
2023
2024
Q1: 164.13
Med: 228.07
Q3: 326.05
Excellent +6 pts over 3 years

In 2024, the liquidity ratio of LEONARD FERMETURES (488.82) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.92x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.52x
Q3: 3.51x
Good +10 pts over 3 years

In 2024, the interest coverage of LEONARD FERMETURES (0.9x) 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. Average customer payment term: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. The company must finance 12 days of gap between collections and payments. Inventory turnover is 46 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 68 days of revenue, i.e. 535 k€ to permanently finance.

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

534 658 €

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

42 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

30 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

46 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

68 j

WCR and payment terms evolution
LEONARD FERMETURES

Positioning of LEONARD FERMETURES in its sector

Comparison with sector Travaux de menuiserie métallique et serrurerie

Valuation estimate

Based on 51 transactions of similar company sales in 2024, the value of LEONARD FERMETURES is estimated at 812 264 € (range 405 629€ - 1 308 788€). With an EBITDA of 563 722€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.14x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
51 tx
405k€ 812k€ 1308k€
812 264 € Range: 405 629€ - 1 308 788€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
563 722 € × 1.6x
Estimation 874 456 €
483 726€ - 1 176 054€
Revenue Multiple 30%
2 848 473 € × 0.14x
Estimation 407 692 €
212 713€ - 481 656€
Net Income Multiple 20%
372 017 € × 3.4x
Estimation 1 263 644 €
499 761€ - 2 881 321€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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 (Travaux de menuiserie métallique et serrurerie)

Compare LEONARD FERMETURES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie métallique et serrurerie

Frequently asked questions about LEONARD FERMETURES

What is the revenue of LEONARD FERMETURES ?

The revenue of LEONARD FERMETURES in 2024 is 2.8 M€.

Is LEONARD FERMETURES profitable?

Yes, LEONARD FERMETURES generated a net profit of 372 k€ in 2024.

Where is the headquarters of LEONARD FERMETURES ?

The headquarters of LEONARD FERMETURES is located in COULOMBIERS (86600), in the department Vienne.

Where to find the tax return of LEONARD FERMETURES ?

The tax return of LEONARD FERMETURES 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 LEONARD FERMETURES operate?

LEONARD FERMETURES operates in the sector Travaux de menuiserie métallique et serrurerie (NAF code 43.32B). See the 'Sector positioning' section above to compare the company with its competitors.