STE D'EXPLOITATION DES VETEMENTS LEDAY : revenue, balance sheet and financial ratios

STE D'EXPLOITATION DES VETEMENTS LEDAY is a French company founded 43 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in CHATELLERAULT (86100), this company of category PME shows in 2018 a revenue of 468 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 - STE D'EXPLOITATION DES VETEMENTS LEDAY (SIREN 327219085)
Indicator 2018 2017 2016
Revenue 467 526 € 526 423 € 498 298 €
Net income -5 136 € 12 723 € 1 058 €
EBITDA -4 625 € -323 € -378 €
Net margin -1.1% 2.4% 0.2%

Revenue and income statement

In 2018, STE D'EXPLOITATION DES VETEMENTS LEDAY achieves revenue of 468 k€. Activity remains stable over the period (CAGR: -3.1%). Significant drop of -11% vs 2017. After deducting consumption (256 k€), gross margin stands at 212 k€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -5 k€, representing -1.0% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -5 k€ (-1.1% of revenue), which will impact equity.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

467 526 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

211 768 €

EBITDA (2018) ?
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

-4 625 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-3 570 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-5 136 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.0%

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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 80%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 45%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

79.888%

Financial autonomy (2018) ?
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

45.446%

Cash flow / Revenue (2018) ?
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

-1.325%

Repayment capacity (2018) ?
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

-21.617

Asset age ratio (2018) ?
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

43.9%

Solvency indicators evolution
STE D'EXPLOITATION DES VETEMENTS LEDAY

Sector positioning

Debt ratio
79.89 2018
2016
2017
2018
Q1: 0.06
Med: 28.11
Q3: 134.24
Average

In 2018, the debt ratio of STE D'EXPLOITATION DES VE... (79.89) 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
45.45% 2018
2016
2017
2018
Q1: 9.44%
Med: 34.32%
Q3: 62.06%
Good

In 2018, the financial autonomy of STE D'EXPLOITATION DES VE... (45.5%) 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
-21.62 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.06 years
Q3: 2.76 years
Excellent

In 2018, the repayment capacity of STE D'EXPLOITATION DES VE... (-21.62) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 132.11. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

132.11

Interest coverage (2018) ?
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

-106.205

Liquidity indicators evolution
STE D'EXPLOITATION DES VETEMENTS LEDAY

Sector positioning

Liquidity ratio
132.11 2018
2016
2017
2018
Q1: 83.27
Med: 146.98
Q3: 280.35
Average

In 2018, the liquidity ratio of STE D'EXPLOITATION DES VE... (132.11) 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
-106.2x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 5.25x
Watch

In 2018, the interest coverage of STE D'EXPLOITATION DES VE... (-106.2x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. Excellent situation: suppliers finance 55 days of the operating cycle (retail model). Inventory turnover is 140 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 129 days of revenue, i.e. 167 k€ to permanently finance.

Operating WCR (2018) ?
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

167 370 €

Customer credit (2018) ?
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

1 j

Supplier credit (2018) ?
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

56 j

Inventory turnover (2018) ?
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

140 j

WCR in days of revenue (2018) ?
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

129 j

WCR and payment terms evolution
STE D'EXPLOITATION DES VETEMENTS LEDAY

Positioning of STE D'EXPLOITATION DES VETEMENTS LEDAY in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 160 transactions of similar company sales in 2018, the value of STE D'EXPLOITATION DES VETEMENTS LEDAY is estimated at 152 908 € (range 89 066€ - 288 783€). The price/revenue ratio is 0.33x (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.

Estimated enterprise value 2018
160 transactions
89k€ 152k€ 288k€
152 908 € Range: 89 066€ - 288 783€
NAF 5 année 2018

Valuation method used

Revenue Multiple
467 526 € × 0.33x = 152 908 €
Range: 89 067€ - 288 783€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 160 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'habillement en magasin spécialisé)

Compare STE D'EXPLOITATION DES VETEMENTS LEDAY with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about STE D'EXPLOITATION DES VETEMENTS LEDAY

What is the revenue of STE D'EXPLOITATION DES VETEMENTS LEDAY ?

The revenue of STE D'EXPLOITATION DES VETEMENTS LEDAY in 2018 is 468 k€.

Is STE D'EXPLOITATION DES VETEMENTS LEDAY profitable?

STE D'EXPLOITATION DES VETEMENTS LEDAY recorded a net loss in 2018.

Where is the headquarters of STE D'EXPLOITATION DES VETEMENTS LEDAY ?

The headquarters of STE D'EXPLOITATION DES VETEMENTS LEDAY is located in CHATELLERAULT (86100), in the department Vienne.

Where to find the tax return of STE D'EXPLOITATION DES VETEMENTS LEDAY ?

The tax return of STE D'EXPLOITATION DES VETEMENTS LEDAY 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 STE D'EXPLOITATION DES VETEMENTS LEDAY operate?

STE D'EXPLOITATION DES VETEMENTS LEDAY 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.