S LE BORGNE DEVELOPPEMENT : revenue, balance sheet and financial ratios

S LE BORGNE DEVELOPPEMENT is a French company founded 12 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in CHATEAUGIRON (35410), this company of category PME shows in 2025 a revenue of 121 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - S LE BORGNE DEVELOPPEMENT (SIREN 798434627)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 121 379 € 122 221 € 116 000 € 116 000 € 116 000 € 116 000 € 116 000 € 116 000 € N/C N/C
Net income 169 510 € 108 573 € 88 270 € 102 094 € 40 818 € 82 563 € 71 120 € 77 156 € 43 450 € 90 987 €
EBITDA 11 042 € 13 614 € 9 120 € 8 110 € -16 768 € 9 815 € 10 493 € 11 154 € N/C N/C
Net margin 139.7% 88.8% 76.1% 88.0% 35.2% 71.2% 61.3% 66.5% N/C N/C

Revenue and income statement

In 2025, S LE BORGNE DEVELOPPEMENT achieves revenue of 121 k€. Revenue is growing positively over 10 years (CAGR: +0.6%). Slight decline of -1% vs 2024. After deducting consumption (0 €), gross margin stands at 121 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11 k€, representing 9.1% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -19%, reducing margin by 2.0 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 170 k€, i.e. 139.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

121 379 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

121 379 €

EBITDA (2025) ?
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

11 042 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

11 041 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

169 510 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.1%

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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 76%. 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 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 139.7% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

30.633%

Financial autonomy (2025) ?
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

75.54%

Cash flow / Revenue (2025) ?
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

139.653%

Repayment capacity (2025) ?
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

1.739

Solvency indicators evolution
S LE BORGNE DEVELOPPEMENT

Sector positioning

Debt ratio
30.63 2025
2023
2024
2025
Q1: 0.0
Med: 4.24
Q3: 42.08
Average -7 pts over 3 years

In 2025, the debt ratio of S LE BORGNE DEVELOPPEMENT (30.63) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
75.54% 2025
2023
2024
2025
Q1: 8.76%
Med: 48.46%
Q3: 82.53%
Good

In 2025, the financial autonomy of S LE BORGNE DEVELOPPEMENT (75.5%) 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
1.74 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 1.57 years
Average

In 2025, the repayment capacity of S LE BORGNE DEVELOPPEMENT (1.74) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 4449.97. 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 61.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

4449.97

Interest coverage (2025) ?
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

61.619

Liquidity indicators evolution
S LE BORGNE DEVELOPPEMENT

Sector positioning

Liquidity ratio
4449.97 2025
2023
2024
2025
Q1: 150.46
Med: 352.75
Q3: 1229.13
Excellent

In 2025, the liquidity ratio of S LE BORGNE DEVELOPPEMENT (4449.97) 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
61.62x 2025
2023
2024
2025
Q1: -0.4x
Med: 0.0x
Q3: 0.58x
Excellent

In 2025, the interest coverage of S LE BORGNE DEVELOPPEMENT (61.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 74 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 177 days. Excellent situation: suppliers finance 103 days of the operating cycle (retail model). Overall, WCR represents 473 days of revenue, i.e. 159 k€ to permanently finance.

Operating WCR (2025) ?
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

159 356 €

Customer credit (2025) ?
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

74 j

Supplier credit (2025) ?
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

177 j

Inventory turnover (2025) ?
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 (2025) ?
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

473 j

WCR and payment terms evolution
S LE BORGNE DEVELOPPEMENT

Positioning of S LE BORGNE DEVELOPPEMENT in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (35 transactions). This range of 125 214€ to 467 799€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
125k€ 219k€ 467k€
219 935 € Range: 125 214€ - 467 799€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 35 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 (Conseil pour les affaires et autres conseils de gestion)

Compare S LE BORGNE DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about S LE BORGNE DEVELOPPEMENT

What is the revenue of S LE BORGNE DEVELOPPEMENT ?

The revenue of S LE BORGNE DEVELOPPEMENT in 2025 is 121 k€.

Is S LE BORGNE DEVELOPPEMENT profitable?

Yes, S LE BORGNE DEVELOPPEMENT generated a net profit of 170 k€ in 2025.

Where is the headquarters of S LE BORGNE DEVELOPPEMENT ?

The headquarters of S LE BORGNE DEVELOPPEMENT is located in CHATEAUGIRON (35410), in the department Ille-et-Vilaine.

Where to find the tax return of S LE BORGNE DEVELOPPEMENT ?

The tax return of S LE BORGNE DEVELOPPEMENT 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 S LE BORGNE DEVELOPPEMENT operate?

S LE BORGNE DEVELOPPEMENT operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.