Employees: NN (None)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1986-03-27 (40 years)Status: ActiveBusiness sector: Location de logementsLocation: SOTTEVILLE-LES-ROUEN (76300), Seine-Maritime
SARL LEONARD : revenue, balance sheet and financial ratios
SARL LEONARD is a French company
founded 40 years ago,
specialized in the sector Location de logements.
Based in SOTTEVILLE-LES-ROUEN (76300),
this company of category PME
shows in 2023 a revenue of 29 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SARL LEONARD (SIREN 337944433)
Indicator
2023
2022
2021
2020
2018
2017
2016
Revenue
29 459 €
27 616 €
23 526 €
23 260 €
14 748 €
21 581 €
28 309 €
Net income
8 076 €
5 562 €
-1 409 €
6 128 €
6 844 €
2 885 €
19 434 €
EBITDA
27 856 €
27 466 €
17 787 €
21 160 €
11 286 €
18 603 €
25 357 €
Net margin
27.4%
20.1%
-6.0%
26.3%
46.4%
13.4%
68.6%
Revenue and income statement
In 2023, SARL LEONARD achieves revenue of 29 k€. Revenue is growing positively over 7 years (CAGR: +0.6%). Vs 2022: +7%. After deducting consumption (0 €), gross margin stands at 29 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 28 k€, representing 94.6% of revenue. Warning negative scissor effect: despite revenue change (+7%), EBITDA varies by +1%, reducing margin by 4.9 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 8 k€, i.e. 27.4% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2023)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
29 459 €
Gross margin (2023)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
29 459 €
EBITDA (2023)
?
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
27 856 €
EBIT (2023)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
19 147 €
Net income (2023)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
8 076 €
EBITDA margin (2023)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
94.6%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 107%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 28.8% 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 (2023)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
107.335%
Financial autonomy (2023)
?
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
48.231%
Cash flow / Revenue (2023)
?
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
28.772%
Repayment capacity (2023)
?
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
2.533
Asset age ratio (2023)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2020
2021
2022
2023
Debt ratio
266.525
288.24
243.815
235.0
190.865
149.68
107.335
Financial autonomy
27.283
25.757
29.085
29.851
34.38
40.051
48.231
Repayment capacity
2.743
19.982
7.188
7.67
-27.092
1.874
2.533
Cash flow / Revenue
68.65%
13.368%
45.999%
26.346%
-5.989%
57.84%
28.772%
Sector positioning
Debt ratio
107.332023
2021
2022
2023
Q1: -264.19
Med: 0.0
Q3: 70.46
Average
In 2023, the debt ratio of SARL LEONARD (107.33) 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
48.23%2023
2021
2022
2023
Q1: 0.0%
Med: 12.19%
Q3: 70.65%
Good+21 pts over 3 years
In 2023, the financial autonomy of SARL LEONARD (48.2%) 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
2.53 years2023
2021
2022
2023
Q1: 0.0 years
Med: 0.2 years
Q3: 15.24 years
Average+29 pts over 3 years
In 2023, the repayment capacity of SARL LEONARD (2.53) 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 interest coverage ratio (= EBIT / Interest expenses) is 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.
Interest coverage (2023)
?
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
0.933
Liquidity indicators evolution SARL LEONARD
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2020
2021
2022
2023
Liquidity ratio
None
None
None
None
None
None
None
Interest coverage
9.138
10.638
21.478
7.344
11.548
6.67
0.933
Sector positioning
Interest coverage
0.93x2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 18.07x
Good-15 pts over 3 years
In 2023, the interest coverage of SARL LEONARD (0.9x) 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.
Positioning of SARL LEONARD in its sector
Comparison with sector Location de logements
Valuation estimate
Based on 215 transactions of similar company sales
in 2023,
the value of SARL LEONARD is estimated at
85 451 €
(range 23 623€ - 143 387€).
With an EBITDA of 27 856€, the sector multiple of 5.2x is applied.
The price/revenue ratio is 0.51x
(in line with sector norms).
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 value2023
215 transactions
23k€85k€143k€
85 451 €Range: 23 623€ - 143 387€
NAF 5 année 2023
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
27 856 €×5.2x
Estimation143 557 €
36 422€ - 230 672€
Revenue Multiple30%
29 459 €×0.51x
Estimation15 042 €
6 849€ - 34 412€
Net Income Multiple20%
8 076 €×5.7x
Estimation45 802 €
16 788€ - 88 641€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 215 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 (Location de logements)
Compare SARL LEONARD with other companies in the same sector:
Yes, SARL LEONARD generated a net profit of 8 k€ in 2023.
Where is the headquarters of SARL LEONARD ?
The headquarters of SARL LEONARD is located in SOTTEVILLE-LES-ROUEN (76300), in the department Seine-Maritime.
Where to find the tax return of SARL LEONARD ?
The tax return of SARL LEONARD 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 LEONARD operate?
SARL LEONARD operates in the sector Location de logements (NAF code 68.20A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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