SOCIETE D'EXPLOITATION DES ETABLISSEMENTS LION-NEGRE : revenue, balance sheet and financial ratios

SOCIETE D'EXPLOITATION DES ETABLISSEMENTS LION-NEGRE is a French company founded 50 years ago, specialized in the sector Fabrication de matériel médico-chirurgical et dentaire. Based in VANVES (92170), this company of category PME shows in 2019 a revenue of 701 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 - SOCIETE D'EXPLOITATION DES ETABLISSEMENTS LION-NEGRE (SIREN 305585978)
Indicator 2019 2016
Revenue 700 723 € 718 856 €
Net income -9 649 € 26 293 €
EBITDA 13 919 € 30 795 €
Net margin -1.4% 3.7%

Revenue and income statement

In 2019, SOCIETE D'EXPLOITATION DES ETABLISSEMENTS LION-NEGRE achieves revenue of 701 k€. Slight decline of -3% vs 2016. After deducting consumption (80 k€), gross margin stands at 621 k€, i.e. a rate of 89%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 2.0% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -55%, reducing margin by 2.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -10 k€ (-1.4% of revenue), which will impact equity.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

700 723 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

620 681 €

EBITDA (2019) ?
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

13 919 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-9 090 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-9 649 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.0%

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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 16%. 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 66%. 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 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

15.566%

Financial autonomy (2019) ?
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

65.658%

Cash flow / Revenue (2019) ?
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

3.13%

Repayment capacity (2019) ?
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

1.291

Asset age ratio (2019) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

10.4%

Solvency indicators evolution
SOCIETE D'EXPLOITATION DES ETABLISSEMENTS LION-NEGRE

Sector positioning

Debt ratio
15.57 2019
2016
2019
Q1: 2.28
Med: 19.82
Q3: 59.57
Good -10 pts over 2 years

In 2019, the debt ratio of SOCIETE D'EXPLOITATION DE... (15.57) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
65.66% 2019
2016
2019
Q1: 20.57%
Med: 46.58%
Q3: 66.44%
Good

In 2019, the financial autonomy of SOCIETE D'EXPLOITATION DE... (65.7%) 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
1.29 years 2019
2016
2019
Q1: 0.0 years
Med: 0.22 years
Q3: 1.85 years
Average -9 pts over 2 years

In 2019, the repayment capacity of SOCIETE D'EXPLOITATION DE... (1.29) 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 191.11. 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 15.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2019) ?
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

191.112

Interest coverage (2019) ?
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

15.123

Liquidity indicators evolution
SOCIETE D'EXPLOITATION DES ETABLISSEMENTS LION-NEGRE

Sector positioning

Liquidity ratio
191.11 2019
2016
2019
Q1: 141.47
Med: 224.29
Q3: 369.63
Average -6 pts over 2 years

In 2019, the liquidity ratio of SOCIETE D'EXPLOITATION DE... (191.11) 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
15.12x 2019
2016
2019
Q1: 0.0x
Med: 0.61x
Q3: 3.92x
Excellent

In 2019, the interest coverage of SOCIETE D'EXPLOITATION DE... (15.1x) 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. Average customer payment term: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 50 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 72 days of revenue, i.e. 140 k€ to permanently finance.

Operating WCR (2019) ?
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

140 208 €

Customer credit (2019) ?
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

32 j

Supplier credit (2019) ?
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

49 j

Inventory turnover (2019) ?
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

50 j

WCR in days of revenue (2019) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

72 j

WCR and payment terms evolution
SOCIETE D'EXPLOITATION DES ETABLISSEMENTS LION-NEGRE

Positioning of SOCIETE D'EXPLOITATION DES ETABLISSEMENTS LION-NEGRE in its sector

Comparison with sector Fabrication de matériel médico-chirurgical et dentaire

Valuation estimate

Based on 57 transactions of similar company sales (all years), the value of SOCIETE D'EXPLOITATION DES ETABLISSEMENTS LION-NEGRE is estimated at 81 687 € (range 32 039€ - 165 548€). With an EBITDA of 13 919€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.23x (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.

Estimated enterprise value 2019
57 tx
32k€ 81k€ 165k€
81 687 € Range: 32 039€ - 165 548€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
13 919 € × 2.5x
Estimation 35 345 €
6 947€ - 65 365€
Revenue Multiple 30%
700 723 € × 0.23x
Estimation 158 924 €
73 860€ - 332 522€
How is this estimate calculated?

This estimate is based on the analysis of 57 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 (Fabrication de matériel médico-chirurgical et dentaire)

Compare SOCIETE D'EXPLOITATION DES ETABLISSEMENTS LION-NEGRE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de matériel médico-chirurgical et dentaire

Frequently asked questions about SOCIETE D'EXPLOITATION DES ETABLISSEMENTS LION-NEGRE

What is the revenue of SOCIETE D'EXPLOITATION DES ETABLISSEMENTS LION-NEGRE ?

The revenue of SOCIETE D'EXPLOITATION DES ETABLISSEMENTS LION-NEGRE in 2019 is 701 k€.

Is SOCIETE D'EXPLOITATION DES ETABLISSEMENTS LION-NEGRE profitable?

SOCIETE D'EXPLOITATION DES ETABLISSEMENTS LION-NEGRE recorded a net loss in 2019.

Where is the headquarters of SOCIETE D'EXPLOITATION DES ETABLISSEMENTS LION-NEGRE ?

The headquarters of SOCIETE D'EXPLOITATION DES ETABLISSEMENTS LION-NEGRE is located in VANVES (92170), in the department Hauts-de-Seine.

Where to find the tax return of SOCIETE D'EXPLOITATION DES ETABLISSEMENTS LION-NEGRE ?

The tax return of SOCIETE D'EXPLOITATION DES ETABLISSEMENTS LION-NEGRE 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 SOCIETE D'EXPLOITATION DES ETABLISSEMENTS LION-NEGRE operate?

SOCIETE D'EXPLOITATION DES ETABLISSEMENTS LION-NEGRE operates in the sector Fabrication de matériel médico-chirurgical et dentaire (NAF code 32.50A). See the 'Sector positioning' section above to compare the company with its competitors.