AGENCEMENT DECORATION STEPHANE LEFEVRE : revenue, balance sheet and financial ratios

AGENCEMENT DECORATION STEPHANE LEFEVRE is a French company founded 18 years ago, specialized in the sector Activités spécialisées de design. Based in BUHY (95770), this company of category PME shows in 2018 a revenue of 302 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 - AGENCEMENT DECORATION STEPHANE LEFEVRE (SIREN 502943202)
Indicator 2018 2017 2016
Revenue 301 681 € 341 785 € 671 739 €
Net income 1 626 € 377 € -56 233 €
EBITDA 4 477 € 5 599 € -49 327 €
Net margin 0.5% 0.1% -8.4%

Revenue and income statement

In 2018, AGENCEMENT DECORATION STEPHANE LEFEVRE achieves revenue of 302 k€. Revenue is declining over the period 2016-2018 (CAGR: -33.0%). Significant drop of -12% vs 2017. After deducting consumption (58 k€), gross margin stands at 244 k€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4 k€, representing 1.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 0.5% of revenue. This profit can be retained or distributed to shareholders.

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

301 681 €

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

244 122 €

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

4 477 €

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

1 091 €

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

1 626 €

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

1.5%

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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 13%. 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 59%. 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 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

12.867%

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

59.314%

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

1.632%

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

2.307

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

57.3%

Solvency indicators evolution
AGENCEMENT DECORATION STEPHANE LEFEVRE

Sector positioning

Debt ratio
12.87 2018
2016
2017
2018
Q1: 0.0
Med: 6.9
Q3: 53.06
Average +28 pts over 3 years

In 2018, the debt ratio of AGENCEMENT DECORATION STE... (12.87) 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
59.31% 2018
2016
2017
2018
Q1: 5.03%
Med: 29.32%
Q3: 58.77%
Excellent +9 pts over 3 years

In 2018, the financial autonomy of AGENCEMENT DECORATION STE... (59.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
2.31 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.0 years
Q3: 0.51 years
Average +50 pts over 3 years

In 2018, the repayment capacity of AGENCEMENT DECORATION STE... (2.31) 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 254.08. 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

254.08

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

0.0

Liquidity indicators evolution
AGENCEMENT DECORATION STEPHANE LEFEVRE

Sector positioning

Liquidity ratio
254.08 2018
2016
2017
2018
Q1: 121.93
Med: 197.57
Q3: 355.94
Good +7 pts over 3 years

In 2018, the liquidity ratio of AGENCEMENT DECORATION STE... (254.08) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 0.61x
Average

In 2018, the interest coverage of AGENCEMENT DECORATION STE... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 104 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. The gap of 44 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 137 days of revenue, i.e. 115 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

114 759 €

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

104 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

60 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

13 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

137 j

WCR and payment terms evolution
AGENCEMENT DECORATION STEPHANE LEFEVRE

Positioning of AGENCEMENT DECORATION STEPHANE LEFEVRE in its sector

Comparison with sector Activités spécialisées de design

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 30 848€ to 89 734€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2018
Indicative
30k€ 54k€ 89k€
54 485 € Range: 30 848€ - 89 734€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 47 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 (Activités spécialisées de design)

Compare AGENCEMENT DECORATION STEPHANE LEFEVRE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités spécialisées de design

Frequently asked questions about AGENCEMENT DECORATION STEPHANE LEFEVRE

What is the revenue of AGENCEMENT DECORATION STEPHANE LEFEVRE ?

The revenue of AGENCEMENT DECORATION STEPHANE LEFEVRE in 2018 is 302 k€.

Is AGENCEMENT DECORATION STEPHANE LEFEVRE profitable?

Yes, AGENCEMENT DECORATION STEPHANE LEFEVRE generated a net profit of 2 k€ in 2018.

Where is the headquarters of AGENCEMENT DECORATION STEPHANE LEFEVRE ?

The headquarters of AGENCEMENT DECORATION STEPHANE LEFEVRE is located in BUHY (95770), in the department Val-d'Oise.

Where to find the tax return of AGENCEMENT DECORATION STEPHANE LEFEVRE ?

The tax return of AGENCEMENT DECORATION STEPHANE LEFEVRE 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 AGENCEMENT DECORATION STEPHANE LEFEVRE operate?

AGENCEMENT DECORATION STEPHANE LEFEVRE operates in the sector Activités spécialisées de design (NAF code 74.10Z). See the 'Sector positioning' section above to compare the company with its competitors.