SARL FH LE RAI-LEROY : revenue, balance sheet and financial ratios

SARL FH LE RAI-LEROY is a French company founded 18 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in VANNES (56000), this company of category PME shows in 2024 a revenue of 23 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 FH LE RAI-LEROY (SIREN 501252654)
Indicator 2024 2023 2022 2021
Revenue 23 016 € 20 537 € 13 556 € 16 329 €
Net income 14 014 € 14 678 € 7 984 € 8 076 €
EBITDA 14 015 € 14 682 € 7 984 € 10 368 €
Net margin 60.9% 71.5% 58.9% 49.5%

Revenue and income statement

In 2024, SARL FH LE RAI-LEROY achieves revenue of 23 k€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.1%. Vs 2023, growth of +12% (21 k€ -> 23 k€). After deducting consumption (2 k€), gross margin stands at 21 k€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 60.9% of revenue. Warning negative scissor effect: despite revenue change (+12%), EBITDA varies by -5%, reducing margin by 10.6 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 60.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

23 016 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

20 613 €

EBITDA (2024) ?
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

14 015 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

14 014 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

14 014 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

60.9%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 60.9% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2024) ?
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

0.0%

Cash flow / Revenue (2024) ?
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

60.888%

Repayment capacity (2024) ?
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

0.0

Solvency indicators evolution
SARL FH LE RAI-LEROY

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 13.57
Q3: 64.43
Excellent

In 2024, the debt ratio of SARL FH LE RAI-LEROY (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
0.0% 2024
2022
2023
2024
Q1: 6.03%
Med: 28.93%
Q3: 55.74%
Average

In 2024, the financial autonomy of SARL FH LE RAI-LEROY (0.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.55 years
Excellent -25 pts over 3 years

In 2024, the repayment capacity of SARL FH LE RAI-LEROY (0.00) 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.

Positioning of SARL FH LE RAI-LEROY in its sector

Comparison with sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Valuation estimate

Based on 132 transactions of similar company sales (all years), the value of SARL FH LE RAI-LEROY is estimated at 36 906 € (range 16 829€ - 74 045€). With an EBITDA of 14 015€, the sector multiple of 3.2x is applied. The price/revenue ratio is 0.35x (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 2024
132 transactions
16k€ 36k€ 74k€
36 906 € Range: 16 829€ - 74 045€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
14 015 € × 3.2x
Estimation 45 015 €
19 584€ - 91 903€
Revenue Multiple 30%
23 016 € × 0.35x
Estimation 7 998 €
5 345€ - 14 415€
Net Income Multiple 20%
14 014 € × 4.3x
Estimation 59 997 €
27 172€ - 118 849€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 132 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 (Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé)

Compare SARL FH LE RAI-LEROY with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Frequently asked questions about SARL FH LE RAI-LEROY

What is the revenue of SARL FH LE RAI-LEROY ?

The revenue of SARL FH LE RAI-LEROY in 2024 is 23 k€.

Is SARL FH LE RAI-LEROY profitable?

Yes, SARL FH LE RAI-LEROY generated a net profit of 14 k€ in 2024.

Where is the headquarters of SARL FH LE RAI-LEROY ?

The headquarters of SARL FH LE RAI-LEROY is located in VANNES (56000), in the department Morbihan.

Where to find the tax return of SARL FH LE RAI-LEROY ?

The tax return of SARL FH LE RAI-LEROY 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 FH LE RAI-LEROY operate?

SARL FH LE RAI-LEROY operates in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé (NAF code 47.75Z). See the 'Sector positioning' section above to compare the company with its competitors.