CLAIRE FATOSME ET CHRISTIAN LEFEVRE ARCHITECTES DPLG ASSOCIES : revenue, balance sheet and financial ratios

CLAIRE FATOSME ET CHRISTIAN LEFEVRE ARCHITECTES DPLG ASSOCIES is a French company founded 31 years ago, specialized in the sector Activités d'architecture . Based in MARSEILLE (13012), this company of category PME shows in 2024 a revenue of 271 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 - CLAIRE FATOSME ET CHRISTIAN LEFEVRE ARCHITECTES DPLG ASSOCIES (SIREN 399619923)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 270 697 € 284 882 € 258 546 € 536 341 € 261 019 € 681 105 € 479 724 € 724 106 € 602 870 €
Net income -56 107 € 87 022 € -93 677 € 123 670 € -123 458 € 211 805 € 42 148 € 147 957 € 35 537 €
EBITDA -46 737 € -46 206 € -74 987 € 149 696 € -101 828 € 329 359 € 85 896 € 236 143 € 73 207 €
Net margin -20.7% 30.5% -36.2% 23.1% -47.3% 31.1% 8.8% 20.4% 5.9%

Revenue and income statement

In 2024, CLAIRE FATOSME ET CHRISTIAN LEFEVRE ARCHITECTES DPLG ASSOCIES achieves revenue of 271 k€. Revenue is declining over the period 2016-2024 (CAGR: -9.5%). Slight decline of -5% vs 2023. After deducting consumption (0 €), gross margin stands at 271 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -47 k€, representing -17.3% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -56 k€ (-20.7% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

270 697 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

270 697 €

EBITDA (2024) ?
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

-46 737 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-55 537 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-56 107 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-17.3%

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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 0%. 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 92%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2024) ?
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

91.562%

Cash flow / Revenue (2024) ?
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

-17.476%

Repayment capacity (2024) ?
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

0.0

Asset age ratio (2024) ?
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

33.7%

Solvency indicators evolution
CLAIRE FATOSME ET CHRISTIAN LEFEVRE ARCHITECTES DPLG ASSOCIES

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.8
Med: 13.23
Q3: 46.49
Excellent

In 2024, the debt ratio of CLAIRE FATOSME ET CHRISTI... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
91.56% 2024
2022
2023
2024
Q1: 19.87%
Med: 47.77%
Q3: 67.82%
Excellent

In 2024, the financial autonomy of CLAIRE FATOSME ET CHRISTI... (91.6%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.02 years
Q3: 1.15 years
Excellent

In 2024, the repayment capacity of CLAIRE FATOSME ET CHRISTI... (0.00) 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 930.66. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

930.656

Interest coverage (2024) ?
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

-1.217

Liquidity indicators evolution
CLAIRE FATOSME ET CHRISTIAN LEFEVRE ARCHITECTES DPLG ASSOCIES

Sector positioning

Liquidity ratio
930.66 2024
2022
2023
2024
Q1: 169.57
Med: 265.68
Q3: 434.99
Excellent

In 2024, the liquidity ratio of CLAIRE FATOSME ET CHRISTI... (930.66) 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.

Interest coverage
-1.22x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.16x
Average

In 2024, the interest coverage of CLAIRE FATOSME ET CHRISTI... (-1.2x) 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: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 9 days. The company must finance 10 days of gap between collections and payments. WCR is negative (-16 days): operations structurally generate cash. Notable WCR improvement over the period (-104%), freeing up cash.

Operating WCR (2024) ?
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

-11 667 €

Customer credit (2024) ?
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

19 j

Supplier credit (2024) ?
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

9 j

Inventory turnover (2024) ?
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

0 j

WCR in days of revenue (2024) ?
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

-16 j

WCR and payment terms evolution
CLAIRE FATOSME ET CHRISTIAN LEFEVRE ARCHITECTES DPLG ASSOCIES

Positioning of CLAIRE FATOSME ET CHRISTIAN LEFEVRE ARCHITECTES DPLG ASSOCIES in its sector

Comparison with sector Activités d'architecture

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 47 773€ to 73 869€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
47k€ 58k€ 73k€
58 575 € Range: 47 773€ - 73 869€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 d'architecture )

Compare CLAIRE FATOSME ET CHRISTIAN LEFEVRE ARCHITECTES DPLG ASSOCIES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités d'architecture

Frequently asked questions about CLAIRE FATOSME ET CHRISTIAN LEFEVRE ARCHITECTES DPLG ASSOCIES

What is the revenue of CLAIRE FATOSME ET CHRISTIAN LEFEVRE ARCHITECTES DPLG ASSOCIES ?

The revenue of CLAIRE FATOSME ET CHRISTIAN LEFEVRE ARCHITECTES DPLG ASSOCIES in 2024 is 271 k€.

Is CLAIRE FATOSME ET CHRISTIAN LEFEVRE ARCHITECTES DPLG ASSOCIES profitable?

CLAIRE FATOSME ET CHRISTIAN LEFEVRE ARCHITECTES DPLG ASSOCIES recorded a net loss in 2024.

Where is the headquarters of CLAIRE FATOSME ET CHRISTIAN LEFEVRE ARCHITECTES DPLG ASSOCIES ?

The headquarters of CLAIRE FATOSME ET CHRISTIAN LEFEVRE ARCHITECTES DPLG ASSOCIES is located in MARSEILLE (13012), in the department Bouches-du-Rhone.

Where to find the tax return of CLAIRE FATOSME ET CHRISTIAN LEFEVRE ARCHITECTES DPLG ASSOCIES ?

The tax return of CLAIRE FATOSME ET CHRISTIAN LEFEVRE ARCHITECTES DPLG ASSOCIES 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 CLAIRE FATOSME ET CHRISTIAN LEFEVRE ARCHITECTES DPLG ASSOCIES operate?

CLAIRE FATOSME ET CHRISTIAN LEFEVRE ARCHITECTES DPLG ASSOCIES operates in the sector Activités d'architecture (NAF code 71.11Z). See the 'Sector positioning' section above to compare the company with its competitors.