D. BAUDUIN ET LEMASSON : revenue, balance sheet and financial ratios

D. BAUDUIN ET LEMASSON is a French company founded 69 years ago, specialized in the sector Travaux d'installation d'eau et de gaz en tous locaux. Based in IVRY-SUR-SEINE (94200), this company of category PME shows in 2017 a revenue of 1.5 M€. 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

Financial history - D. BAUDUIN ET LEMASSON (SIREN 572188712)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016 2015
Revenue N/C N/C N/C N/C N/C N/C 1 457 604 € 1 442 802 € 1 515 687 €
Net income 106 804 € 98 357 € -55 358 € -65 559 € -73 776 € -6 001 € 49 913 € 73 833 € 63 816 €
EBITDA N/C N/C N/C N/C N/C N/C 70 389 € 135 070 € 86 034 €
Net margin N/C N/C N/C N/C N/C N/C 3.4% 5.1% 4.2%

Revenue and income statement

In 2024, D. BAUDUIN ET LEMASSON generates positive net income of 107 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 64 k€ -> 107 k€.

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

106 804 €

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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 6%. 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 48%. 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

6.087%

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

48.397%

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

19.3%

Solvency indicators evolution
D. BAUDUIN ET LEMASSON

Sector positioning

Debt ratio
6.09 2024
2022
2023
2024
Q1: 1.98
Med: 14.74
Q3: 43.33
Good -16 pts over 3 years

In 2024, the debt ratio of D. BAUDUIN ET LEMASSON (6.09) 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
48.4% 2024
2022
2023
2024
Q1: 11.67%
Med: 37.82%
Q3: 58.38%
Good

In 2024, the financial autonomy of D. BAUDUIN ET LEMASSON (48.4%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 202.90. 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

202.902

Liquidity indicators evolution
D. BAUDUIN ET LEMASSON

Sector positioning

Liquidity ratio
202.9 2024
2022
2023
2024
Q1: 156.36
Med: 226.44
Q3: 343.82
Average

In 2024, the liquidity ratio of D. BAUDUIN ET LEMASSON (202.90) 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.

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: 755 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 670 days. The gap of 85 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

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

0 €

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

755 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

670 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 and payment terms evolution
D. BAUDUIN ET LEMASSON

Positioning of D. BAUDUIN ET LEMASSON in its sector

Comparison with sector Travaux d'installation d'eau et de gaz en tous locaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 56 161€ to 492 701€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
56k€ 184k€ 492k€
184 721 € Range: 56 161€ - 492 701€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 (Travaux d'installation d'eau et de gaz en tous locaux)

Compare D. BAUDUIN ET LEMASSON with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'eau et de gaz en tous locaux

Frequently asked questions about D. BAUDUIN ET LEMASSON

What is the revenue of D. BAUDUIN ET LEMASSON ?

The revenue of D. BAUDUIN ET LEMASSON in 2017 is 1.5 M€.

Is D. BAUDUIN ET LEMASSON profitable?

Yes, D. BAUDUIN ET LEMASSON generated a net profit of 107 k€ in 2024.

Where is the headquarters of D. BAUDUIN ET LEMASSON ?

The headquarters of D. BAUDUIN ET LEMASSON is located in IVRY-SUR-SEINE (94200), in the department Val-de-Marne.

Where to find the tax return of D. BAUDUIN ET LEMASSON ?

The tax return of D. BAUDUIN ET LEMASSON 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 D. BAUDUIN ET LEMASSON operate?

D. BAUDUIN ET LEMASSON operates in the sector Travaux d'installation d'eau et de gaz en tous locaux (NAF code 43.22A). See the 'Sector positioning' section above to compare the company with its competitors.