SARL LEO : revenue, balance sheet and financial ratios

SARL LEO is a French company founded 26 years ago, specialized in the sector Commerce de détail d'équipements automobiles. Based in SAINT-PIERRE (97410), this company of category PME shows in 2023 a revenue of 2.8 M€. 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 LEO (SIREN 422991695)
Indicator 2025 2024 2023 2022 2020 2019 2018 2017 2016
Revenue N/C N/C 2 804 794 € 2 375 800 € 2 730 576 € 2 957 574 € 2 951 462 € 2 969 073 € 3 095 256 €
Net income 13 395 € 1 045 233 € -39 345 € -350 563 € -499 107 € -412 606 € -26 200 € 2 864 € 100 148 €
EBITDA N/C N/C 134 290 € -171 840 € -320 515 € -304 490 € -53 826 € 109 084 € 185 286 €
Net margin N/C N/C -1.4% -14.8% -18.3% -14.0% -0.9% 0.1% 3.2%

Revenue and income statement

In 2025, SARL LEO generates positive net income of 13 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 100 k€ -> 13 k€.

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

13 395 €

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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 -244%. 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 -34%. 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

-243.873%

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

-33.748%

Solvency indicators evolution
SARL LEO

Sector positioning

Debt ratio
-243.87 2025
2023
2024
2025
Q1: 1.58
Med: 12.56
Q3: 39.97
Excellent -8 pts over 3 years

In 2025, the debt ratio of SARL LEO (-243.87) 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
-33.75% 2025
2023
2024
2025
Q1: 25.05%
Med: 52.58%
Q3: 67.47%
Average

In 2025, the financial autonomy of SARL LEO (-33.8%) 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
2.44 years 2023
2023
Q1: 0.0 years
Med: 0.28 years
Q3: 1.87 years
Average

In 2023, the repayment capacity of SARL LEO (2.44) 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 193.27. 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

193.272

Liquidity indicators evolution
SARL LEO

Sector positioning

Liquidity ratio
193.27 2025
2023
2024
2025
Q1: 159.68
Med: 234.08
Q3: 358.97
Average +24 pts over 3 years

In 2025, the liquidity ratio of SARL LEO (193.27) 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
4.37x 2023
2023
Q1: 0.0x
Med: 0.33x
Q3: 3.6x
Excellent

In 2023, the interest coverage of SARL LEO (4.4x) 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.

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

0 €

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

0 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

0 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 and payment terms evolution
SARL LEO

Positioning of SARL LEO in its sector

Comparison with sector Commerce de détail d'équipements automobiles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions). This range of 23 951€ to 58 634€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
23k€ 35k€ 58k€
35 627 € Range: 23 951€ - 58 634€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 29 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 d'équipements automobiles)

Compare SARL LEO with other companies in the same sector:

Frequently asked questions about SARL LEO

What is the revenue of SARL LEO ?

The revenue of SARL LEO in 2023 is 2.8 M€.

Is SARL LEO profitable?

Yes, SARL LEO generated a net profit of 13 k€ in 2025.

Where is the headquarters of SARL LEO ?

The headquarters of SARL LEO is located in SAINT-PIERRE (97410), in the department La Reunion.

Where to find the tax return of SARL LEO ?

The tax return of SARL LEO 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 LEO operate?

SARL LEO operates in the sector Commerce de détail d'équipements automobiles (NAF code 45.32Z). See the 'Sector positioning' section above to compare the company with its competitors.