SIREN : 790623243
LEA is a French company founded 13 years ago, specialized in the sector Coiffure. Based in BEZONS (95870), this company of category PME shows in 2016 a revenue of 148 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicador | 2016 | 2015 |
|---|---|---|
| Ingresos | 148 208 € | 146 961 € |
| Resultado neto | 1 264 € | 11 963 € |
| EBITDA | 16 333 € | 22 358 € |
| Margen neto | 0.9% | 8.1% |
In 2016, LEA achieves revenue of 148 k€. Vs 2015: +1%. After deducting consumption (18 k€), gross margin stands at 130 k€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 16 k€, representing 11.0% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -27%, reducing margin by 4.2 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1 k€, i.e. 0.9% of revenue. This profit can be retained or distributed to shareholders.
148 208 €
129 981 €
16 333 €
2 247 €
1 264 €
11.0%
The debt ratio (= Financial debt / Equity x 100) stands at 702%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
701.716%
4.924%
2.503%
6.722
63.3%
In 2016, the debt ratio of LEA (701.72) 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 2016, the financial autonomy of LEA (4.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2016, the repayment capacity of LEA (6.72) 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 32.50. 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 6.0x. Operating income very largely covers interest expenses: high safety margin.
32.496
6.018
In 2016, the liquidity ratio of LEA (32.50) 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 2016, the interest coverage of LEA (6.0x) 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.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 82 days. Excellent situation: suppliers finance 80 days of the operating cycle (retail model). Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-35 days): operations structurally generate cash.
-14 526 €
2 j
82 j
7 j
-35 j
Based on 1300 transactions of similar company sales (all years), the value of LEA is estimated at 66 506 € (range 36 825€ - 107 738€). With an EBITDA of 16 333€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.53x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 1300 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 LEA with other companies in the same sector:
The revenue of LEA in 2016 is 148 k€.
Yes, LEA generated a net profit of 1 k€ in 2016.
The headquarters of LEA is located in BEZONS (95870), in the department Val-d'Oise.
The tax return of LEA 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).
LEA operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.