LES DELICES DE ST LEONARD SNC : revenue, balance sheet and financial ratios

LES DELICES DE ST LEONARD SNC is a French company founded 33 years ago, specialized in the sector Fabrication de plats préparés. Based in THEIX-NOYALO (56450), this company of category GE shows in 2023 a revenue of 52.4 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 - LES DELICES DE ST LEONARD SNC (SIREN 387965395)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 52 441 000 € 49 221 511 € 49 940 554 € 49 368 325 € 48 420 118 € 49 137 000 € 48 059 991 € 47 615 130 €
Net income -4 120 000 € -6 723 513 € -1 426 752 € -2 478 300 € -3 584 768 € 367 000 € -977 947 € 197 678 €
EBITDA -2 465 000 € -5 214 752 € -595 675 € -1 830 556 € -2 582 322 € -263 000 € -82 328 € 1 249 559 €
Net margin -7.9% -13.7% -2.9% -5.0% -7.4% 0.7% -2.0% 0.4%

Revenue and income statement

In 2023, LES DELICES DE ST LEONARD SNC achieves revenue of 52.4 M€. Revenue is growing positively over 8 years (CAGR: +1.4%). Vs 2022: +7%. After deducting consumption (29.3 M€), gross margin stands at 23.1 M€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2.5 M€, representing -4.7% of revenue. Positive scissor effect: EBITDA margin improves by +5.9 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -4.1 M€ (-7.9% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

52 441 000 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

23 136 000 €

EBITDA (2023) ?
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

-2 465 000 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-3 773 000 €

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

-4 120 000 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-4.7%

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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 9%. 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 41%. 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

9.038%

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

41.415%

Cash flow / Revenue (2023) ?
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

-5.629%

Repayment capacity (2023) ?
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

-0.209

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

16.1%

Solvency indicators evolution
LES DELICES DE ST LEONARD SNC

Sector positioning

Debt ratio
9.04 2023
2021
2022
2023
Q1: 0.05
Med: 31.67
Q3: 109.35
Good +9 pts over 3 years

In 2023, the debt ratio of LES DELICES DE ST LEONARD... (9.04) 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
41.41% 2023
2021
2022
2023
Q1: 5.27%
Med: 29.92%
Q3: 53.86%
Good +39 pts over 3 years

In 2023, the financial autonomy of LES DELICES DE ST LEONARD... (41.4%) 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
-0.21 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.22 years
Q3: 3.34 years
Excellent

In 2023, the repayment capacity of LES DELICES DE ST LEONARD... (-0.21) 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 106.62. 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

106.621

Interest coverage (2023) ?
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

-19.026

Liquidity indicators evolution
LES DELICES DE ST LEONARD SNC

Sector positioning

Liquidity ratio
106.62 2023
2021
2022
2023
Q1: 106.12
Med: 177.43
Q3: 292.1
Average +5 pts over 3 years

In 2023, the liquidity ratio of LES DELICES DE ST LEONARD... (106.62) 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.

Interest coverage
-19.03x 2023
2021
2022
2023
Q1: -0.86x
Med: 0.93x
Q3: 6.82x
Watch

In 2023, the interest coverage of LES DELICES DE ST LEONARD... (-19.0x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 38 days of revenue, i.e. 5.6 M€ to permanently finance. Over 2016-2023, WCR increased by +80%, requiring additional financing.

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

5 575 003 €

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

20 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

44 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

35 j

WCR in days of revenue (2023) ?
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

38 j

WCR and payment terms evolution
LES DELICES DE ST LEONARD SNC

Positioning of LES DELICES DE ST LEONARD SNC in its sector

Comparison with sector Fabrication de plats préparés

Valuation estimate

Based on 92 transactions of similar company sales (all years), the value of LES DELICES DE ST LEONARD SNC is estimated at 24 312 002 € (range 11 352 301€ - 38 635 278€). The price/revenue ratio is 0.46x (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 2023
92 tx
11352k€ 24312k€ 38635k€
24 312 002 € Range: 11 352 301€ - 38 635 278€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
52 441 000 € × 0.46x = 24 312 002 €
Range: 11 352 301€ - 38 635 278€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 92 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 (Fabrication de plats préparés)

Compare LES DELICES DE ST LEONARD SNC with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de plats préparés

Frequently asked questions about LES DELICES DE ST LEONARD SNC

What is the revenue of LES DELICES DE ST LEONARD SNC ?

The revenue of LES DELICES DE ST LEONARD SNC in 2023 is 52.4 M€.

Is LES DELICES DE ST LEONARD SNC profitable?

LES DELICES DE ST LEONARD SNC recorded a net loss in 2023.

Where is the headquarters of LES DELICES DE ST LEONARD SNC ?

The headquarters of LES DELICES DE ST LEONARD SNC is located in THEIX-NOYALO (56450), in the department Morbihan.

Where to find the tax return of LES DELICES DE ST LEONARD SNC ?

The tax return of LES DELICES DE ST LEONARD SNC 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 DELICES DE ST LEONARD SNC operate?

LES DELICES DE ST LEONARD SNC operates in the sector Fabrication de plats préparés (NAF code 10.85Z). See the 'Sector positioning' section above to compare the company with its competitors.