ENTREPRISE LOCHARD BEAUCE : revenue, balance sheet and financial ratios

ENTREPRISE LOCHARD BEAUCE is a French company founded 38 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in BREE (53150), this company of category PME shows in 2020 a revenue of 8.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - ENTREPRISE LOCHARD BEAUCE (SIREN 341803518)
Indicator 2020 2019 2018 2017 2016
Revenue 8 616 221 € 9 516 885 € 9 123 806 € 9 147 871 € 9 083 220 €
Net income -58 645 € -117 559 € 13 563 € 1 155 € 108 578 €
EBITDA 4 154 € -60 476 € -9 774 € 141 772 € 276 716 €
Net margin -0.7% -1.2% 0.1% 0.0% 1.2%

Revenue and income statement

In 2020, ENTREPRISE LOCHARD BEAUCE achieves revenue of 8.6 M€. Activity remains stable over the period (CAGR: -1.3%). Slight decline of -9% vs 2019. After deducting consumption (3.7 M€), gross margin stands at 4.9 M€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4 k€, representing 0.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -59 k€ (-0.7% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

8 616 221 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 899 249 €

EBITDA (2020) ?
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

4 154 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-70 606 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-58 645 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.0%

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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 109%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

109.457%

Financial autonomy (2020) ?
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

6.065%

Cash flow / Revenue (2020) ?
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

0.374%

Repayment capacity (2020) ?
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

8.749

Asset age ratio (2020) ?
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

6.4%

Solvency indicators evolution
ENTREPRISE LOCHARD BEAUCE

Sector positioning

Debt ratio
109.46 2020
2018
2019
2020
Q1: 9.53
Med: 45.67
Q3: 120.27
Average

In 2020, the debt ratio of ENTREPRISE LOCHARD BEAUCE (109.46) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
6.07% 2020
2018
2019
2020
Q1: 18.49%
Med: 36.23%
Q3: 53.77%
Watch

In 2020, the financial autonomy of ENTREPRISE LOCHARD BEAUCE (6.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
8.75 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.76 years
Q3: 2.77 years
Average

In 2020, the repayment capacity of ENTREPRISE LOCHARD BEAUCE (8.75) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 115.13. 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 344.8x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

115.13

Interest coverage (2020) ?
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

344.824

Liquidity indicators evolution
ENTREPRISE LOCHARD BEAUCE

Sector positioning

Liquidity ratio
115.13 2020
2018
2019
2020
Q1: 144.81
Med: 205.65
Q3: 310.25
Watch

In 2020, the liquidity ratio of ENTREPRISE LOCHARD BEAUCE (115.13) 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
344.82x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.54x
Q3: 2.89x
Excellent +54 pts over 3 years

In 2020, the interest coverage of ENTREPRISE LOCHARD BEAUCE (344.8x) 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: 76 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 93 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 91 days of revenue, i.e. 2.2 M€ to permanently finance.

Operating WCR (2020) ?
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

2 178 784 €

Customer credit (2020) ?
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

76 j

Supplier credit (2020) ?
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

93 j

Inventory turnover (2020) ?
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

23 j

WCR in days of revenue (2020) ?
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

91 j

WCR and payment terms evolution
ENTREPRISE LOCHARD BEAUCE

Positioning of ENTREPRISE LOCHARD BEAUCE in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of ENTREPRISE LOCHARD BEAUCE is estimated at 729 109 € (range 391 102€ - 1 580 600€). With an EBITDA of 4 154€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (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 2020
120 transactions
391k€ 729k€ 1580k€
729 109 € Range: 391 102€ - 1 580 600€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 154 € × 1.4x
Estimation 5 704 €
1 350€ - 15 118€
Revenue Multiple 30%
8 616 221 € × 0.22x
Estimation 1 934 785 €
1 040 690€ - 4 189 739€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 de terrassement courants et travaux préparatoires)

Compare ENTREPRISE LOCHARD BEAUCE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about ENTREPRISE LOCHARD BEAUCE

What is the revenue of ENTREPRISE LOCHARD BEAUCE ?

The revenue of ENTREPRISE LOCHARD BEAUCE in 2020 is 8.6 M€.

Is ENTREPRISE LOCHARD BEAUCE profitable?

ENTREPRISE LOCHARD BEAUCE recorded a net loss in 2020.

Where is the headquarters of ENTREPRISE LOCHARD BEAUCE ?

The headquarters of ENTREPRISE LOCHARD BEAUCE is located in BREE (53150), in the department Mayenne.

Where to find the tax return of ENTREPRISE LOCHARD BEAUCE ?

The tax return of ENTREPRISE LOCHARD BEAUCE 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 LOCHARD BEAUCE operate?

ENTREPRISE LOCHARD BEAUCE operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.