SIREN : 819914896
SAS LEBALLEUR is a French company founded 10 years ago, specialized in the sector Charcuterie. Based in PREMERY (58700), this company of category PME shows in 2017 a revenue of 438 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
| Indicator | 2017 |
|---|---|
| Revenue | 438 488 € |
| Net income | -1 665 € |
| EBITDA | 7 227 € |
| Net margin | -0.4% |
In 2017, SAS LEBALLEUR achieves revenue of 438 k€. After deducting consumption (262 k€), gross margin stands at 176 k€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7 k€, representing 1.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -2 k€ (-0.4% of revenue), which will impact equity.
438 488 €
176 307 €
7 227 €
-15 597 €
-1 665 €
1.6%
The debt ratio (= Financial debt / Equity x 100) stands at 726%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
726.395%
8.785%
4.873%
2.833
69.7%
In 2017, the debt ratio of SAS LEBALLEUR (726.39) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2017, the financial autonomy of SAS LEBALLEUR (8.8%) 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.
In 2017, the repayment capacity of SAS LEBALLEUR (2.83) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 93.08. 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 19.0x. Operating income very largely covers interest expenses: high safety margin.
93.077
19.04
In 2017, the liquidity ratio of SAS LEBALLEUR (93.08) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2017, the interest coverage of SAS LEBALLEUR (19.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 14 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 8 days of revenue, i.e. 10 k€ to permanently finance.
9 713 €
0 j
14 j
5 j
8 j
Based on 108 transactions of similar company sales (all years), the value of SAS LEBALLEUR is estimated at 58 688 € (range 32 236€ - 108 037€). With an EBITDA of 7 227€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.26x (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.
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This estimate is based on the analysis of 108 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SAS LEBALLEUR with other companies in the same sector:
The revenue of SAS LEBALLEUR in 2017 is 438 k€.
SAS LEBALLEUR recorded a net loss in 2017.
The headquarters of SAS LEBALLEUR is located in PREMERY (58700), in the department Nievre.
The tax return of SAS LEBALLEUR 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).
SAS LEBALLEUR operates in the sector Charcuterie (NAF code 10.13B). See the 'Sector positioning' section above to compare the company with its competitors.