LUDOVIC LEYGUE : revenue, balance sheet and financial ratios

LUDOVIC LEYGUE is a French company founded 24 years ago, specialized in the sector Autres activités liées au sport. Based in CORPS-NUDS (35150), this company of category PME shows in 2017 a revenue of 240 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 - LUDOVIC LEYGUE (SIREN 442041679)
Indicator 2017 2016
Revenue 240 199 € 30 698 €
Net income -31 549 € -38 378 €
EBITDA 5 972 € -34 491 €
Net margin -13.1% -125.0%

Revenue and income statement

En 2017, LUDOVIC LEYGUE alcanza unos ingresos de 240 k€. Vs 2016, crecimiento de +682% (31 k€ -> 240 k€). Tras deducir el consumo (34 k€), el margen bruto se sitúa en 206 k€, es decir, una tasa del 86%. El EBITDA alcanza 6 k€, representando el 2.5% de los ingresos. Efecto tijera positivo: el margen EBITDA mejora en +114.8 puntos. El margen operativo sigue siendo frágil, requiriendo vigilancia de costes. El resultado neto es negativo en -32 k€ (-13.1% de los ingresos).

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

240 199 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

205 753 €

EBITDA (2017) ?
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

5 972 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-18 217 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-31 549 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.5%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en -96%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el -66%. Baja autonomía: la empresa depende fuertemente de financiación externa. La capacidad de reembolso indica que se necesitarían 15.3 años de flujo de caja. Más allá de 7 años, los bancos generalmente consideran el riesgo crediticio como alto. El flujo de caja representa el 2.3% de los ingresos.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-96.289%

Financial autonomy (2017) ?
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

-65.616%

Cash flow / Revenue (2017) ?
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

2.347%

Repayment capacity (2017) ?
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

15.289

Asset age ratio (2017) ?
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

48.8%

Solvency indicators evolution
LUDOVIC LEYGUE

Sector positioning

Ratio de endeudamiento
-96.29 2017
2016
2017
Q1: -27.79
Med: 5.37
Q3: 93.22
Excelente

En 2017, el ratio de endeudamiento de LUDOVIC LEYGUE (-96.29) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio bajo indica una estructura financiera sólida con poca dependencia de los acreedores.

Autonomía financiera
-65.62% 2017
2016
2017
Q1: 0.5%
Med: 24.11%
Q3: 59.39%
Average

En 2017, el autonomía financiera de LUDOVIC LEYGUE (-65.6%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
15.29 ans 2017
2016
2017
Q1: -0.05 ans
Med: 0.0 ans
Q3: 1.45 ans
Vigilar +51 pts over 2 years

En 2017, el capacidad de reembolso de LUDOVIC LEYGUE (15.3 ans) se sitúa en el top 25% del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una duración larga puede señalar deuda pesada relativa a la capacidad de pago.

Liquidity ratios

El ratio de liquidez se sitúa en 37.44. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 3.9x. Los gastos financieros están adecuadamente cubiertos por las operaciones.

Liquidity ratio (2017) ?
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

37.442

Interest coverage (2017) ?
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

3.902

Liquidity indicators evolution
LUDOVIC LEYGUE

Sector positioning

Ratio de liquidez
37.44 2017
2016
2017
Q1: 74.9
Med: 148.97
Q3: 293.53
Vigilar

En 2017, el ratio de liquidez de LUDOVIC LEYGUE (37.44) se sitúa en el 25% más bajo del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio inferior a 1 puede señalar tensiones potenciales de flujo de caja.

Cobertura de intereses
3.9x 2017
2016
2017
Q1: 0.0x
Med: 0.0x
Q3: 2.14x
Excelente +50 pts over 2 years

En 2017, el cobertura de intereses de LUDOVIC LEYGUE (3.9x) se sitúa en el top 25% del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Alta cobertura significa que los gastos financieros pesan poco en la rentabilidad.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 33 días. Plazo proveedores: 30 días. La empresa debe financiar 3 días de desfase. El FM es negativo (-113 días): las operaciones generan estructuralmente tesorería.

Operating WCR (2017) ?
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

-75 377 €

Customer credit (2017) ?
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

33 j

Supplier credit (2017) ?
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 (2017) ?
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

-4 j

WCR in days of revenue (2017) ?
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

-113 j

WCR and payment terms evolution
LUDOVIC LEYGUE

Positioning of LUDOVIC LEYGUE in its sector

Comparison with sector Autres activités liées au sport

Valuation estimate

Based on 161 transactions of similar company sales (all years), the value of LUDOVIC LEYGUE is estimated at 73 339 € (range 37 619€ - 115 463€). With an EBITDA of 5 972€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.62x (in line with sector norms). 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 2017
161 transactions
37k€ 73k€ 115k€
73 339 € Range: 37 619€ - 115 463€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
5 972 € × 4.7x
Estimation 28 025 €
15 494€ - 40 967€
Revenue Multiple 30%
240 199 € × 0.62x
Estimation 148 863 €
74 496€ - 239 625€
How is this estimate calculated?

This estimate is based on the analysis of 161 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 activités liées au sport)

Compare LUDOVIC LEYGUE with other companies in the same sector:

Frequently asked questions about LUDOVIC LEYGUE

What is the revenue of LUDOVIC LEYGUE ?

The revenue of LUDOVIC LEYGUE in 2017 is 240 k€.

Is LUDOVIC LEYGUE profitable?

LUDOVIC LEYGUE recorded a net loss in 2017.

Where is the headquarters of LUDOVIC LEYGUE ?

The headquarters of LUDOVIC LEYGUE is located in CORPS-NUDS (35150), in the department Ille-et-Vilaine.

Where to find the tax return of LUDOVIC LEYGUE ?

The tax return of LUDOVIC LEYGUE 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 LUDOVIC LEYGUE operate?

LUDOVIC LEYGUE operates in the sector Autres activités liées au sport (NAF code 93.19Z). See the 'Sector positioning' section above to compare the company with its competitors.