ENTREPRISE LOZERIENNE DE SIGNALISATION : revenue, balance sheet and financial ratios

ENTREPRISE LOZERIENNE DE SIGNALISATION is a French company founded 10 years ago, specialized in the sector Construction de routes et autoroutes. Based in BARAQUEVILLE (12160), this company of category PME shows in 2017 a revenue of 405 k€. 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 LOZERIENNE DE SIGNALISATION (SIREN 815309950)
Indicator 2017 2016
Revenue 405 130 € 182 022 €
Net income 50 651 € 11 163 €
EBITDA 62 440 € 12 956 €
Net margin 12.5% 6.1%

Revenue and income statement

In 2017, ENTREPRISE LOZERIENNE DE SIGNALISATION achieves revenue of 405 k€. Vs 2016, growth of +123% (182 k€ -> 405 k€). After deducting consumption (99 k€), gross margin stands at 306 k€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 62 k€, representing 15.4% of revenue. Positive scissor effect: EBITDA margin improves by +8.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 51 k€, i.e. 12.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

405 130 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

306 237 €

EBITDA (2017) ?
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

62 440 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

62 704 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

50 651 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

15.3%

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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 33%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

32.613%

Financial autonomy (2017) ?
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

11.323%

Cash flow / Revenue (2017) ?
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

13.06%

Repayment capacity (2017) ?
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

0.394

Asset age ratio (2017) ?
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

77.3%

Solvency indicators evolution
ENTREPRISE LOZERIENNE DE SIGNALISATION

Sector positioning

Debt ratio
32.61 2017
2016
2017
Q1: 0.7
Med: 20.07
Q3: 58.92
Average -18 pts over 2 years

In 2017, the debt ratio of ENTREPRISE LOZERIENNE DE ... (32.61) 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
11.32% 2017
2016
2017
Q1: 13.38%
Med: 32.44%
Q3: 52.34%
Average -23 pts over 2 years

In 2017, the financial autonomy of ENTREPRISE LOZERIENNE DE ... (11.3%) 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
0.39 years 2017
2016
2017
Q1: 0.0 years
Med: 0.25 years
Q3: 1.63 years
Average -23 pts over 2 years

In 2017, the repayment capacity of ENTREPRISE LOZERIENNE DE ... (0.39) 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 175.45. 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 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2017) ?
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

175.451

Interest coverage (2017) ?
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

0.839

Liquidity indicators evolution
ENTREPRISE LOZERIENNE DE SIGNALISATION

Sector positioning

Liquidity ratio
175.45 2017
2016
2017
Q1: 133.35
Med: 175.34
Q3: 243.22
Good

In 2017, the liquidity ratio of ENTREPRISE LOZERIENNE DE ... (175.45) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.84x 2017
2016
2017
Q1: 0.0x
Med: 0.41x
Q3: 2.72x
Good -16 pts over 2 years

In 2017, the interest coverage of ENTREPRISE LOZERIENNE DE ... (0.8x) 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. Average customer payment term: 83 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 75 days. The company must finance 8 days of gap between collections and payments. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 42 days of revenue, i.e. 47 k€ to permanently finance.

Operating WCR (2017) ?
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

46 926 €

Customer credit (2017) ?
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

83 j

Supplier credit (2017) ?
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

75 j

Inventory turnover (2017) ?
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

5 j

WCR in days of revenue (2017) ?
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

42 j

WCR and payment terms evolution
ENTREPRISE LOZERIENNE DE SIGNALISATION

Positioning of ENTREPRISE LOZERIENNE DE SIGNALISATION in its sector

Comparison with sector Construction de routes et autoroutes

Valuation estimate

Based on 67 transactions of similar company sales (all years), the value of ENTREPRISE LOZERIENNE DE SIGNALISATION is estimated at 37 120 € (range 21 029€ - 129 238€). With an EBITDA of 62 440€, the sector multiple of 0.6x is applied. The price/revenue ratio is 0.13x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2017
67 tx
21k€ 37k€ 129k€
37 120 € Range: 21 029€ - 129 238€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
62 440 € × 0.6x
Estimation 35 166 €
17 147€ - 160 977€
Revenue Multiple 30%
405 130 € × 0.13x
Estimation 54 637 €
36 313€ - 104 163€
Net Income Multiple 20%
50 651 € × 0.3x
Estimation 15 733 €
7 810€ - 87 505€
How is this estimate calculated?

This estimate is based on the analysis of 67 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 routes et autoroutes)

Compare ENTREPRISE LOZERIENNE DE SIGNALISATION with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de routes et autoroutes

Frequently asked questions about ENTREPRISE LOZERIENNE DE SIGNALISATION

What is the revenue of ENTREPRISE LOZERIENNE DE SIGNALISATION ?

The revenue of ENTREPRISE LOZERIENNE DE SIGNALISATION in 2017 is 405 k€.

Is ENTREPRISE LOZERIENNE DE SIGNALISATION profitable?

Yes, ENTREPRISE LOZERIENNE DE SIGNALISATION generated a net profit of 51 k€ in 2017.

Where is the headquarters of ENTREPRISE LOZERIENNE DE SIGNALISATION ?

The headquarters of ENTREPRISE LOZERIENNE DE SIGNALISATION is located in BARAQUEVILLE (12160), in the department Aveyron.

Where to find the tax return of ENTREPRISE LOZERIENNE DE SIGNALISATION ?

The tax return of ENTREPRISE LOZERIENNE DE SIGNALISATION 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 LOZERIENNE DE SIGNALISATION operate?

ENTREPRISE LOZERIENNE DE SIGNALISATION operates in the sector Construction de routes et autoroutes (NAF code 42.11Z). See the 'Sector positioning' section above to compare the company with its competitors.