SARL AGENCE COMMERCIALE LEFEBVRE : revenue, balance sheet and financial ratios

SARL AGENCE COMMERCIALE LEFEBVRE is a French company founded 33 years ago, specialized in the sector Autres intermédiaires du commerce en produits divers. Based in BONDUES (59910), this company of category PME shows in 2016 a revenue of 256 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 - SARL AGENCE COMMERCIALE LEFEBVRE (SIREN 390994002)
Indicator 2016 2015
Revenue 255 853 € 244 575 €
Net income 104 686 € -27 575 €
EBITDA 93 784 € -15 454 €
Net margin 40.9% -11.3%

Revenue and income statement

In 2016, SARL AGENCE COMMERCIALE LEFEBVRE achieves revenue of 256 k€. Vs 2015: +5%. After deducting consumption (0 €), gross margin stands at 256 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 94 k€, representing 36.7% of revenue. Positive scissor effect: EBITDA margin improves by +43.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 105 k€, i.e. 40.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

255 853 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

255 853 €

EBITDA (2016) ?
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

93 784 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

37 953 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

104 686 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

36.7%

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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 10%. 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 72%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 40.2% 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 (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

10.242%

Financial autonomy (2016) ?
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

71.871%

Cash flow / Revenue (2016) ?
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

40.191%

Repayment capacity (2016) ?
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

0.114

Asset age ratio (2016) ?
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

1.0%

Solvency indicators evolution
SARL AGENCE COMMERCIALE LEFEBVRE

Sector positioning

Debt ratio
10.24 2016
2015
2016
Q1: 0.0
Med: 4.96
Q3: 48.02
Average -22 pts over 2 years

In 2016, the debt ratio of SARL AGENCE COMMERCIALE L... (10.24) 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
71.87% 2016
2015
2016
Q1: 4.16%
Med: 30.86%
Q3: 63.54%
Excellent +34 pts over 2 years

In 2016, the financial autonomy of SARL AGENCE COMMERCIALE L... (71.9%) 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.

Repayment capacity
0.11 years 2016
2015
2016
Q1: 0.0 years
Med: 0.0 years
Q3: 0.67 years
Average +29 pts over 2 years

In 2016, the repayment capacity of SARL AGENCE COMMERCIALE L... (0.11) 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 445.30. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2016) ?
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

445.298

Interest coverage (2016) ?
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

0.206

Liquidity indicators evolution
SARL AGENCE COMMERCIALE LEFEBVRE

Sector positioning

Liquidity ratio
445.3 2016
2015
2016
Q1: 117.01
Med: 199.31
Q3: 420.84
Excellent +43 pts over 2 years

In 2016, the liquidity ratio of SARL AGENCE COMMERCIALE L... (445.30) 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
0.21x 2016
2015
2016
Q1: 0.0x
Med: 0.0x
Q3: 1.35x
Good +29 pts over 2 years

In 2016, the interest coverage of SARL AGENCE COMMERCIALE L... (0.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 53 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. The company must finance 24 days of gap between collections and payments. Overall, WCR represents 40 days of revenue, i.e. 28 k€ to permanently finance.

Operating WCR (2016) ?
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

28 172 €

Customer credit (2016) ?
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

53 j

Supplier credit (2016) ?
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

29 j

Inventory turnover (2016) ?
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 (2016) ?
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

40 j

WCR and payment terms evolution
SARL AGENCE COMMERCIALE LEFEBVRE

Positioning of SARL AGENCE COMMERCIALE LEFEBVRE in its sector

Comparison with sector Autres intermédiaires du commerce en produits divers

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of SARL AGENCE COMMERCIALE LEFEBVRE is estimated at 99 698 € (range 52 855€ - 410 872€). With an EBITDA of 93 784€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.32x (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 2016
85 tx
52k€ 99k€ 410k€
99 698 € Range: 52 855€ - 410 872€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
93 784 € × 1.0x
Estimation 92 307 €
50 674€ - 409 105€
Revenue Multiple 30%
255 853 € × 0.32x
Estimation 82 657 €
46 037€ - 196 414€
Net Income Multiple 20%
104 686 € × 1.4x
Estimation 143 740 €
68 539€ - 736 981€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 intermédiaires du commerce en produits divers)

Compare SARL AGENCE COMMERCIALE LEFEBVRE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en produits divers

Frequently asked questions about SARL AGENCE COMMERCIALE LEFEBVRE

What is the revenue of SARL AGENCE COMMERCIALE LEFEBVRE ?

The revenue of SARL AGENCE COMMERCIALE LEFEBVRE in 2016 is 256 k€.

Is SARL AGENCE COMMERCIALE LEFEBVRE profitable?

Yes, SARL AGENCE COMMERCIALE LEFEBVRE generated a net profit of 105 k€ in 2016.

Where is the headquarters of SARL AGENCE COMMERCIALE LEFEBVRE ?

The headquarters of SARL AGENCE COMMERCIALE LEFEBVRE is located in BONDUES (59910), in the department Nord.

Where to find the tax return of SARL AGENCE COMMERCIALE LEFEBVRE ?

The tax return of SARL AGENCE COMMERCIALE LEFEBVRE 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 SARL AGENCE COMMERCIALE LEFEBVRE operate?

SARL AGENCE COMMERCIALE LEFEBVRE operates in the sector Autres intermédiaires du commerce en produits divers (NAF code 46.19B). See the 'Sector positioning' section above to compare the company with its competitors.