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

LES 4B79 : revenue, balance sheet and financial ratios

LES 4B79 is a French company founded 25 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in CIRIERES (79140), this company of category PME shows in 2020 a net income positive of 193 k€. 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 - LES 4B79 (SIREN 432229797)
Indicator 2020 2019 2018 2017
Revenue N/C N/C N/C N/C
Net income 192 610 € 14 491 € 451 € 19 170 €
EBITDA N/C N/C N/C N/C
Net margin N/C N/C N/C N/C

Revenue and income statement

In 2020, LES 4B79 generates positive net income of 193 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2020: 19 k€ -> 193 k€.

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

192 610 €

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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 3%. 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 90%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3.392%

Financial autonomy (2020) ?
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

90.028%

Asset age ratio (2020) ?
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

18.5%

Solvency indicators evolution
LES 4B79

Sector positioning

Debt ratio
3.39 2020
2018
2019
2020
Q1: 0.0
Med: 32.07
Q3: 125.07
Good -22 pts over 3 years

In 2020, the debt ratio of LES 4B79 (3.39) 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
90.03% 2020
2018
2019
2020
Q1: 7.94%
Med: 32.28%
Q3: 57.8%
Excellent +14 pts over 3 years

In 2020, the financial autonomy of LES 4B79 (90.0%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1427.51. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

1427.507

Liquidity indicators evolution
LES 4B79

Sector positioning

Liquidity ratio
1427.51 2020
2018
2019
2020
Q1: 111.2
Med: 204.58
Q3: 368.13
Excellent +24 pts over 3 years

In 2020, the liquidity ratio of LES 4B79 (1427.51) 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.

Positioning of LES 4B79 in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 84 transactions of similar company sales in 2020, the value of LES 4B79 is estimated at 940 963 € (range 447 463€ - 1 479 064€). 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 2020
84 tx
447k€ 940k€ 1479k€
940 963 € Range: 447 463€ - 1 479 064€
NAF 5 année 2020

Valuation method used

Net Income Multiple
192 610 € × 4.9x = 940 963 €
Range: 447 463€ - 1 479 064€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 84 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 (Autres commerces de détail spécialisés divers)

Compare LES 4B79 with other companies in the same sector:

Frequently asked questions about LES 4B79

What is the revenue of LES 4B79 ?

The revenue of LES 4B79 is not publicly disclosed (confidential accounts filed with INPI).

Is LES 4B79 profitable?

Yes, LES 4B79 generated a net profit of 193 k€ in 2020.

Where is the headquarters of LES 4B79 ?

The headquarters of LES 4B79 is located in CIRIERES (79140), in the department Deux-Sevres.

Where to find the tax return of LES 4B79 ?

The tax return of LES 4B79 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 LES 4B79 operate?

LES 4B79 operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.