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

LET'S LEARN AND PLAY : revenue, balance sheet and financial ratios

LET'S LEARN AND PLAY is a French company founded 23 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in STRASBOURG (67000), this company of category PME shows in 2018 a revenue of 147 k€. 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 - LET'S LEARN AND PLAY (SIREN 443407184)
Indicator 2018
Revenue 146 740 €
Net income -13 844 €
EBITDA -13 017 €
Net margin -9.4%

Revenue and income statement

Im Jahr 2018 erzielt LET'S LEARN AND PLAY einen Umsatz von 147 k€. Nach Abzug des Verbrauchs (92 k€) beträgt die Bruttomarge 55 k€, d.h. eine Rate von 37%. Dieses Verhältnis misst die Fähigkeit, aus der Geschäftstätigkeit Wert zu schaffen. EBITDA (= Bruttomarge - Personalkosten - Steuern) erreicht -13 k€, was -8.9% des Umsatzes entspricht. Negatives EBITDA bedeutet, dass der Betrieb die laufenden Kosten nicht deckt. Das Nettoergebnis ist negativ bei -14 k€ (-9.4% des Umsatzes).

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

146 740 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

54 706 €

EBITDA (2018) ?
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

-13 017 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-15 079 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-13 844 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-8.9%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

Die Verschuldungsquote (= Finanzschulden / Eigenkapital x 100) beträgt 82%. Der Verschuldungsgrad ist hoch: Der Verhandlungsspielraum mit Banken ist reduziert. Die finanzielle Autonomie (= Eigenkapital / Bilanzsumme x 100) erreicht 30%. Das Gleichgewicht zwischen Eigenkapital und Schulden ist zufriedenstellend.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

82.355%

Financial autonomy (2018) ?
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

30.368%

Cash flow / Revenue (2018) ?
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

-9.435%

Repayment capacity (2018) ?
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

-0.008

Solvency indicators evolution
LET'S LEARN AND PLAY

Sector positioning

Verschuldungsgrad
82.36 2018
2018
Q1: 0.0
Med: 18.91
Q3: 103.09
Average

Im Jahr 2018 liegt über dem Median der Branche das verschuldungsgrad von LET'S LEARN AND PLAY (82.36). Dieses Verhältnis misst das Gewicht der Schulden im Verhältnis zum Eigenkapital. Eine Reduzierung könnte die finanzielle Stärke verbessern.

Finanzielle Autonomie
30.37% 2018
2018
Q1: 6.6%
Med: 31.78%
Q3: 60.43%
Average

Im Jahr 2018 liegt unter dem Median der Branche das finanzielle autonomie von LET'S LEARN AND PLAY (30.4%). Dieses Verhältnis stellt den Anteil des Eigenkapitals an der Gesamtfinanzierung dar. Eine Verbesserung würde die Wettbewerbsposition stärken.

Rückzahlungsfähigkeit
-0.01 ans 2018
2018
Q1: 0.0 ans
Med: 0.0 ans
Q3: 1.73 ans
Ausgezeichnet

Im Jahr 2018 liegt in den unteren 25% der Branche, was positiv ist das rückzahlungsfähigkeit von LET'S LEARN AND PLAY (-0.0 an). Dieses Verhältnis gibt die Anzahl der Jahre an, die zur Rückzahlung der Schulden mit dem Cashflow benötigt werden. Eine kurze Kapazität spiegelt kontrollierte Schulden und gute Cashflow-Generierung wider.

Liquidity ratios

Die Liquiditätsquote beträgt 158.66. Das Unternehmen verfügt über 2€ liquide Mittel für jeden 1€ kurzfristiger Schulden.

Liquidity ratio (2018) ?
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

158.661

Interest coverage (2018) ?
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

-9.772

Liquidity indicators evolution
LET'S LEARN AND PLAY

Sector positioning

Liquiditätsquote
158.66 2018
2018
Q1: 99.6
Med: 176.01
Q3: 329.26
Average

Im Jahr 2018 liegt unter dem Median der Branche das liquiditätsquote von LET'S LEARN AND PLAY (158.66). Dieses Verhältnis misst die Fähigkeit, kurzfristige Schulden mit Umlaufvermögen zu decken. Eine Verbesserung würde die Wettbewerbsposition stärken.

Zinsdeckung
-9.77x 2018
2018
Q1: 0.0x
Med: 0.0x
Q3: 2.84x
Average

Im Jahr 2018 liegt unter dem Median der Branche das zinsdeckung von LET'S LEARN AND PLAY (-9.8x). Dieses Verhältnis gibt an, wie oft das Betriebsergebnis die Zinsaufwendungen deckt. Eine Verbesserung würde die Wettbewerbsposition stärken.

Working capital requirement (WCR) and payment terms

Der Betriebskapitalbedarf (WCR) misst die zeitliche Lücke. Durchschnittliche Kundenzahlungsfrist: 35 Tage. Lieferantenfrist: 71 Tage. Ausgezeichnete Situation: Lieferanten finanzieren 36 Tage des Betriebszyklus. WCR ist negativ (-103 Tage): Der Betrieb generiert strukturell Liquidität.

Operating WCR (2018) ?
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

-42 073 €

Customer credit (2018) ?
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

35 j

Supplier credit (2018) ?
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

71 j

Inventory turnover (2018) ?
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 (2018) ?
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

-103 j

WCR and payment terms evolution
LET'S LEARN AND PLAY

Positioning of LET'S LEARN AND PLAY in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 123 transactions of similar company sales in 2018, the value of LET'S LEARN AND PLAY is estimated at 62 732 € (range 20 617€ - 110 492€). The price/revenue ratio is 0.43x (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.

Estimated enterprise value 2018
123 transactions
20k€ 62k€ 110k€
62 732 € Range: 20 617€ - 110 492€
NAF 5 année 2018

Valuation method used

Revenue Multiple
146 740 € × 0.43x = 62 733 €
Range: 20 618€ - 110 492€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 123 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 LET'S LEARN AND PLAY with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about LET'S LEARN AND PLAY

What is the revenue of LET'S LEARN AND PLAY ?

The revenue of LET'S LEARN AND PLAY in 2018 is 147 k€.

Is LET'S LEARN AND PLAY profitable?

LET'S LEARN AND PLAY recorded a net loss in 2018.

Where is the headquarters of LET'S LEARN AND PLAY ?

The headquarters of LET'S LEARN AND PLAY is located in STRASBOURG (67000), in the department Bas-Rhin.

Where to find the tax return of LET'S LEARN AND PLAY ?

The tax return of LET'S LEARN AND PLAY 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 LET'S LEARN AND PLAY operate?

LET'S LEARN AND PLAY 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.