ENTREPRISE GENERALE LEON GROSSE : revenue, balance sheet and financial ratios

ENTREPRISE GENERALE LEON GROSSE is a French company founded 72 years ago, specialized in the sector Construction d'autres bâtiments. Based in AIX-LES-BAINS (73100), this company of category ETI shows in 2024 a revenue of 637.4 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 - ENTREPRISE GENERALE LEON GROSSE (SIREN 745420653)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 637 410 886 € 701 656 104 € 460 928 792 € 431 911 439 € 701 461 791 € 451 898 988 € 747 892 799 € 636 663 365 €
Net income 30 199 200 € 27 710 946 € 11 672 344 € -9 886 290 € -3 738 313 € -109 130 347 € -37 844 522 € 11 909 854 €
EBITDA 6 619 635 € 27 794 663 € 12 584 100 € -18 492 979 € -16 977 069 € -23 224 931 € 5 867 907 € 5 210 506 €
Net margin 4.7% 3.9% 2.5% -2.3% -0.5% -24.1% -5.1% 1.9%

Revenue and income statement

In 2024, ENTREPRISE GENERALE LEON GROSSE achieves revenue of 637.4 M€. Revenue is growing positively over 8 years (CAGR: +0.0%). Slight decline of -9% vs 2023. After deducting consumption (80.9 M€), gross margin stands at 556.5 M€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6.6 M€, representing 1.0% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -76%, reducing margin by 2.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 30.2 M€, i.e. 4.7% of revenue. This profit can be retained or distributed to shareholders.

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

637 410 886 €

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

556 501 631 €

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

6 619 635 €

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

-4 037 443 €

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

30 199 200 €

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

1.0%

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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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 6.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

18.68%

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

6.839%

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

22.9%

Solvency indicators evolution
ENTREPRISE GENERALE LEON GROSSE

Sector positioning

Debt ratio
0.0 2024
2021
2023
2024
Q1: 0.03
Med: 12.73
Q3: 55.62
Excellent

In 2024, the debt ratio of ENTREPRISE GENERALE LEON ... (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
18.68% 2024
2021
2023
2024
Q1: 6.61%
Med: 24.84%
Q3: 47.54%
Average

In 2024, the financial autonomy of ENTREPRISE GENERALE LEON ... (18.7%) 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
0.0 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 1.09 years
Excellent

In 2024, the repayment capacity of ENTREPRISE GENERALE LEON ... (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 172.61. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 46.6x. Operating income very largely covers interest expenses: high safety margin.

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

172.611

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

46.59

Liquidity indicators evolution
ENTREPRISE GENERALE LEON GROSSE

Sector positioning

Liquidity ratio
172.61 2024
2021
2023
2024
Q1: 127.57
Med: 179.6
Q3: 283.39
Average

In 2024, the liquidity ratio of ENTREPRISE GENERALE LEON ... (172.61) 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.

Interest coverage
46.59x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.65x
Excellent

In 2024, the interest coverage of ENTREPRISE GENERALE LEON ... (46.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 73 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 90 days. Favorable situation: supplier credit is longer than customer credit by 17 days. WCR is negative (-2 days): operations structurally generate cash. Notable WCR improvement over the period (-131%), 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

-3 002 205 €

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

73 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

90 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

-2 j

WCR and payment terms evolution
ENTREPRISE GENERALE LEON GROSSE

Positioning of ENTREPRISE GENERALE LEON GROSSE in its sector

Comparison with sector Construction d'autres bâtiments

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of ENTREPRISE GENERALE LEON GROSSE is estimated at 48 109 090 € (range 24 276 380€ - 147 546 852€). With an EBITDA of 6 619 635€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (conservative valuation). 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
24276k€ 48109k€ 147546k€
48 109 090 € Range: 24 276 380€ - 147 546 852€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
6 619 635 € × 3.6x
Estimation 24 149 993 €
9 100 876€ - 33 399 536€
Revenue Multiple 30%
637 410 886 € × 0.11x
Estimation 70 138 313 €
48 811 199€ - 274 999 735€
Net Income Multiple 20%
30 199 200 € × 2.5x
Estimation 74 962 999 €
25 412 915€ - 241 735 817€
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 d'autres bâtiments)

Compare ENTREPRISE GENERALE LEON GROSSE with other companies in the same sector:

Voir toutes les statistiques du secteur Construction d'autres bâtiments

Frequently asked questions about ENTREPRISE GENERALE LEON GROSSE

What is the revenue of ENTREPRISE GENERALE LEON GROSSE ?

The revenue of ENTREPRISE GENERALE LEON GROSSE in 2024 is 637.4 M€.

Is ENTREPRISE GENERALE LEON GROSSE profitable?

Yes, ENTREPRISE GENERALE LEON GROSSE generated a net profit of 30.2 M€ in 2024.

Where is the headquarters of ENTREPRISE GENERALE LEON GROSSE ?

The headquarters of ENTREPRISE GENERALE LEON GROSSE is located in AIX-LES-BAINS (73100), in the department Savoie.

Where to find the tax return of ENTREPRISE GENERALE LEON GROSSE ?

The tax return of ENTREPRISE GENERALE LEON GROSSE 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 GENERALE LEON GROSSE operate?

ENTREPRISE GENERALE LEON GROSSE operates in the sector Construction d'autres bâtiments (NAF code 41.20B). See the 'Sector positioning' section above to compare the company with its competitors.