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ENTREPRISE ARTISANALE LIENHARD : revenue, balance sheet and financial ratios

ENTREPRISE ARTISANALE LIENHARD is a French company founded 26 years ago, specialized in the sector Construction de maisons individuelles. Based in PLELO (22170), this company of category PME shows in 2023 a revenue of 91 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ENTREPRISE ARTISANALE LIENHARD (SIREN 424283166)
Indicator 2024 2023
Revenue N/C 90 651 €
Net income 6 898 € 2 188 €
EBITDA N/C 3 725 €
Net margin N/C 2.4%

Revenue and income statement

In 2024, ENTREPRISE ARTISANALE LIENHARD generates positive net income of 7 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2023-2024: 2 k€ -> 7 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

6 898 €

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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 -372%. 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 -13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-371.899%

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

-12.67%

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

4.0%

Solvency indicators evolution
ENTREPRISE ARTISANALE LIENHARD

Sector positioning

Debt ratio
-371.9 2024
2023
2024
Q1: 0.01
Med: 9.43
Q3: 42.45
Excellent

In 2024, the debt ratio of ENTREPRISE ARTISANALE LIE... (-371.90) 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
-12.67% 2024
2023
2024
Q1: 5.78%
Med: 26.67%
Q3: 49.13%
Average

In 2024, the financial autonomy of ENTREPRISE ARTISANALE LIE... (-12.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
5.97 years 2023
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.0 years
Watch

In 2023, the repayment capacity of ENTREPRISE ARTISANALE LIE... (5.97) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 83.82. 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

83.821

Liquidity indicators evolution
ENTREPRISE ARTISANALE LIENHARD

Sector positioning

Liquidity ratio
83.82 2024
2023
2024
Q1: 127.49
Med: 184.68
Q3: 290.32
Watch

In 2024, the liquidity ratio of ENTREPRISE ARTISANALE LIE... (83.82) 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
1.45x 2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.57x
Good

In 2023, the interest coverage of ENTREPRISE ARTISANALE LIE... (1.4x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 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

0 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
ENTREPRISE ARTISANALE LIENHARD

Positioning of ENTREPRISE ARTISANALE LIENHARD in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of ENTREPRISE ARTISANALE LIENHARD is estimated at 17 122 € (range 5 804€ - 55 216€). 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.

Estimated enterprise value 2024
113 transactions
5k€ 17k€ 55k€
17 122 € Range: 5 804€ - 55 216€
NAF 5 all-time

Valuation method used

Net Income Multiple
6 898 € × 2.5x = 17 123 €
Range: 5 805€ - 55 216€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 113 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 maisons individuelles)

Compare ENTREPRISE ARTISANALE LIENHARD with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about ENTREPRISE ARTISANALE LIENHARD

What is the revenue of ENTREPRISE ARTISANALE LIENHARD ?

The revenue of ENTREPRISE ARTISANALE LIENHARD in 2023 is 91 k€.

Is ENTREPRISE ARTISANALE LIENHARD profitable?

Yes, ENTREPRISE ARTISANALE LIENHARD generated a net profit of 7 k€ in 2024.

Where is the headquarters of ENTREPRISE ARTISANALE LIENHARD ?

The headquarters of ENTREPRISE ARTISANALE LIENHARD is located in PLELO (22170), in the department Cotes-d'Armor.

Where to find the tax return of ENTREPRISE ARTISANALE LIENHARD ?

The tax return of ENTREPRISE ARTISANALE LIENHARD 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 ENTREPRISE ARTISANALE LIENHARD operate?

ENTREPRISE ARTISANALE LIENHARD operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.