ELECTRO LORRAINE LIGNES : revenue, balance sheet and financial ratios

ELECTRO LORRAINE LIGNES is a French company founded 39 years ago, specialized in the sector Construction de réseaux électriques et de télécommunications. Based in VERDUN (55100), this company of category PME shows in 2023 a revenue of 1.1 M€. 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 - ELECTRO LORRAINE LIGNES (SIREN 341313526)
Indicator 2023 2022 2021 2020 2019 2018 2015 2014 2013
Revenue 1 135 278 € 1 154 905 € 1 213 227 € 1 266 045 € 1 595 881 € 2 148 690 € 1 002 273 € 969 262 € 1 146 177 €
Net income 30 579 € 22 820 € 14 083 € 10 383 € 28 391 € 17 389 € 23 285 € -2 570 € 73 593 €
EBITDA -41 659 € -231 568 € -388 019 € -122 541 € -95 018 € 9 112 € 32 554 € -35 048 € -47 309 €
Net margin 2.7% 2.0% 1.2% 0.8% 1.8% 0.8% 2.3% -0.3% 6.4%

Revenue and income statement

In 2023, ELECTRO LORRAINE LIGNES achieves revenue of 1.1 M€. Activity remains stable over the period (CAGR: -0.1%). Slight decline of -2% vs 2022. After deducting consumption (137 k€), gross margin stands at 998 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 -42 k€, representing -3.7% of revenue. Positive scissor effect: EBITDA margin improves by +16.4 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 31 k€, i.e. 2.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 135 278 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

998 366 €

EBITDA (2023) ?
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

-41 659 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-30 608 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

30 579 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-3.7%

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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 28%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.263%

Financial autonomy (2023) ?
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

28.127%

Cash flow / Revenue (2023) ?
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

-2.375%

Repayment capacity (2023) ?
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

-0.019

Asset age ratio (2023) ?
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

2.7%

Solvency indicators evolution
ELECTRO LORRAINE LIGNES

Sector positioning

Debt ratio
0.26 2023
2021
2022
2023
Q1: 0.15
Med: 15.93
Q3: 74.52
Good

In 2023, the debt ratio of ELECTRO LORRAINE LIGNES (0.26) 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
28.13% 2023
2021
2022
2023
Q1: 9.15%
Med: 24.22%
Q3: 47.14%
Good

In 2023, the financial autonomy of ELECTRO LORRAINE LIGNES (28.1%) 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
-0.02 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.1 years
Q3: 1.64 years
Excellent

In 2023, the repayment capacity of ELECTRO LORRAINE LIGNES (-0.02) 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 136.27. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

136.27

Interest coverage (2023) ?
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

-25.233

Liquidity indicators evolution
ELECTRO LORRAINE LIGNES

Sector positioning

Liquidity ratio
136.27 2023
2021
2022
2023
Q1: 139.33
Med: 200.84
Q3: 285.54
Watch

In 2023, the liquidity ratio of ELECTRO LORRAINE LIGNES (136.27) 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.

Interest coverage
-25.23x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.12x
Q3: 4.17x
Watch

In 2023, the interest coverage of ELECTRO LORRAINE LIGNES (-25.2x) 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: 184 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 186 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 151 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 323 days of revenue, i.e. 1.0 M€ to permanently finance.

Operating WCR (2023) ?
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

1 018 276 €

Customer credit (2023) ?
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

184 j

Supplier credit (2023) ?
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

186 j

Inventory turnover (2023) ?
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

151 j

WCR in days of revenue (2023) ?
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

323 j

WCR and payment terms evolution
ELECTRO LORRAINE LIGNES

Positioning of ELECTRO LORRAINE LIGNES in its sector

Comparison with sector Construction de réseaux électriques et de télécommunications

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (37 transactions). This range of 6 544€ to 18 776€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
6k€ 15k€ 18k€
15 259 € Range: 6 544€ - 18 776€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 37 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 (Construction de réseaux électriques et de télécommunications)

Compare ELECTRO LORRAINE LIGNES with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de réseaux électriques et de télécommunications

Frequently asked questions about ELECTRO LORRAINE LIGNES

What is the revenue of ELECTRO LORRAINE LIGNES ?

The revenue of ELECTRO LORRAINE LIGNES in 2023 is 1.1 M€.

Is ELECTRO LORRAINE LIGNES profitable?

Yes, ELECTRO LORRAINE LIGNES generated a net profit of 31 k€ in 2023.

Where is the headquarters of ELECTRO LORRAINE LIGNES ?

The headquarters of ELECTRO LORRAINE LIGNES is located in VERDUN (55100), in the department Meuse.

Where to find the tax return of ELECTRO LORRAINE LIGNES ?

The tax return of ELECTRO LORRAINE LIGNES 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 ELECTRO LORRAINE LIGNES operate?

ELECTRO LORRAINE LIGNES operates in the sector Construction de réseaux électriques et de télécommunications (NAF code 42.22Z). See the 'Sector positioning' section above to compare the company with its competitors.