SARL ETABLISSEMENT LEON : revenue, balance sheet and financial ratios

SARL ETABLISSEMENT LEON is a French company founded 24 years ago, specialized in the sector Travaux de menuiserie métallique et serrurerie. Based in MARSEILLAN (34340), this company of category PME shows in 2025 a revenue of 334 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 ETABLISSEMENT LEON (SIREN 439034455)
Indicator 2025 2024 2023 2022 2021 2020 2019
Revenue 333 958 € 317 668 € 365 007 € 327 824 € 299 331 € 254 048 € 322 445 €
Net income -13 568 € 3 965 € 18 122 € -4 015 € 1 065 € 1 049 € 2 358 €
EBITDA -11 780 € 2 512 € 12 028 € -9 885 € 638 € -2 828 € 4 251 €
Net margin -4.1% 1.2% 5.0% -1.2% 0.4% 0.4% 0.7%

Revenue and income statement

In 2025, SARL ETABLISSEMENT LEON achieves revenue of 334 k€. Revenue is growing positively over 7 years (CAGR: +0.6%). Vs 2024: +5%. After deducting consumption (81 k€), gross margin stands at 253 k€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -12 k€, representing -3.5% of revenue. Warning negative scissor effect: despite revenue change (+5%), EBITDA varies by -569%, reducing margin by 4.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -14 k€ (-4.1% of revenue), which will impact equity.

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

333 958 €

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

252 956 €

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

-11 780 €

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

-13 576 €

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

-13 568 €

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

-3.5%

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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 16%. 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 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

16.087%

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

8.114%

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

-3.535%

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

-0.425

Asset age ratio (2025) ?
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

11.6%

Solvency indicators evolution
SARL ETABLISSEMENT LEON

Sector positioning

Debt ratio
16.09 2025
2023
2024
2025
Q1: 4.19
Med: 16.06
Q3: 36.01
Good +25 pts over 3 years

In 2025, the debt ratio of SARL ETABLISSEMENT LEON (16.09) 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
8.11% 2025
2023
2024
2025
Q1: 31.82%
Med: 48.6%
Q3: 62.94%
Watch

In 2025, the financial autonomy of SARL ETABLISSEMENT LEON (8.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-0.42 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.46 years
Q3: 1.44 years
Excellent

In 2025, the repayment capacity of SARL ETABLISSEMENT LEON (-0.42) 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 207.74. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

207.736

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

0.0

Liquidity indicators evolution
SARL ETABLISSEMENT LEON

Sector positioning

Liquidity ratio
207.74 2025
2023
2024
2025
Q1: 169.06
Med: 226.21
Q3: 323.06
Average

In 2025, the liquidity ratio of SARL ETABLISSEMENT LEON (207.74) 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
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.15x
Q3: 4.05x
Average

In 2025, the interest coverage of SARL ETABLISSEMENT LEON (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 73 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 51 days of revenue, i.e. 47 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

47 018 €

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

25 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

48 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

73 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

51 j

WCR and payment terms evolution
SARL ETABLISSEMENT LEON

Positioning of SARL ETABLISSEMENT LEON in its sector

Comparison with sector Travaux de menuiserie métallique et serrurerie

Similar companies (Travaux de menuiserie métallique et serrurerie)

Compare SARL ETABLISSEMENT LEON with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie métallique et serrurerie

Frequently asked questions about SARL ETABLISSEMENT LEON

What is the revenue of SARL ETABLISSEMENT LEON ?

The revenue of SARL ETABLISSEMENT LEON in 2025 is 334 k€.

Is SARL ETABLISSEMENT LEON profitable?

SARL ETABLISSEMENT LEON recorded a net loss in 2025.

Where is the headquarters of SARL ETABLISSEMENT LEON ?

The headquarters of SARL ETABLISSEMENT LEON is located in MARSEILLAN (34340), in the department Herault.

Where to find the tax return of SARL ETABLISSEMENT LEON ?

The tax return of SARL ETABLISSEMENT LEON 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 ETABLISSEMENT LEON operate?

SARL ETABLISSEMENT LEON operates in the sector Travaux de menuiserie métallique et serrurerie (NAF code 43.32B). See the 'Sector positioning' section above to compare the company with its competitors.