SIREN : 070802384
SOC LEY S is a French company founded 56 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in MARSEILLE (13006), this company of category PME shows in 2023 a revenue of 586 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 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 585 856 € | N/C | N/C | N/C | N/C | N/C | 698 542 € |
| Net income | -25 782 € | -25 782 € | -74 996 € | 10 689 € | 2 794 € | 78 798 € | 55 176 € |
| EBITDA | -11 189 € | N/C | N/C | N/C | N/C | N/C | 86 134 € |
| Net margin | -4.4% | N/C | N/C | N/C | N/C | N/C | 7.9% |
In 2023, SOC LEY S achieves revenue of 586 k€. Activity remains stable over the period (CAGR: -2.9%). After deducting consumption (272 k€), gross margin stands at 313 k€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -11 k€, representing -1.9% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -26 k€ (-4.4% of revenue), which will impact equity.
585 856 €
313 435 €
-11 189 €
-17 538 €
-25 782 €
-1.8%
The debt ratio (= Financial debt / Equity x 100) stands at 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
42.104%
57.912%
-3.308%
-14.021
31.6%
In 2023, the debt ratio of SOC LEY S (42.10) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2023, the financial autonomy of SOC LEY S (57.9%) 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.
In 2023, the repayment capacity of SOC LEY S (-14.02) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 548.66. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
548.657
-86.076
In 2023, the liquidity ratio of SOC LEY S (548.66) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2023, the interest coverage of SOC LEY S (-86.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Inventory turnover is 477 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 284 days of revenue, i.e. 462 k€ to permanently finance.
462 352 €
14 j
46 j
477 j
284 j
Based on 70 transactions of similar company sales
in 2023,
the value of SOC LEY S is estimated at
210 775 €
(range 116 632€ - 308 076€).
The price/revenue ratio is 0.36x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 70 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 SOC LEY S with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé
The revenue of SOC LEY S in 2023 is 586 k€.
SOC LEY S recorded a net loss in 2023.
The headquarters of SOC LEY S is located in MARSEILLE (13006), in the department Bouches-du-Rhone.
The tax return of SOC LEY S 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).
SOC LEY S operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.