ETABLISSEMENTS LONGUET FRERES : revenue, balance sheet and financial ratios

ETABLISSEMENTS LONGUET FRERES is a French company founded 67 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PARIS 11 (75011), this company of category PME shows in 2022 a revenue of 78 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 - ETABLISSEMENTS LONGUET FRERES (SIREN 582000642)
Indicator 2022 2017 2016
Revenue 78 209 € 129 807 € 128 411 €
Net income 1 326 627 € 23 891 € 48 451 €
EBITDA 26 431 € 56 157 € 64 702 €
Net margin 1696.3% 18.4% 37.7%

Revenue and income statement

In 2022, ETABLISSEMENTS LONGUET FRERES achieves revenue of 78 k€. Revenue is declining over the period 2016-2022 (CAGR: -7.9%). Significant drop of -40% vs 2017. After deducting consumption (0 €), gross margin stands at 78 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 26 k€, representing 33.8% of revenue. Warning negative scissor effect: despite revenue change (-40%), EBITDA varies by -53%, reducing margin by 9.5 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.3 M€, i.e. 1696.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

78 209 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

78 209 €

EBITDA (2022) ?
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

26 431 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

11 514 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 326 627 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

33.8%

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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 2%. 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 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.421%

Financial autonomy (2022) ?
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

77.313%

Cash flow / Revenue (2022) ?
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

-619.283%

Repayment capacity (2022) ?
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

-0.084

Asset age ratio (2022) ?
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

57.2%

Solvency indicators evolution
ETABLISSEMENTS LONGUET FRERES

Sector positioning

Debt ratio
2.42 2022
2016
2017
2022
Q1: -74.34
Med: 11.43
Q3: 181.21
Good

In 2022, the debt ratio of ETABLISSEMENTS LONGUET FR... (2.42) 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
77.31% 2022
2016
2017
2022
Q1: 1.95%
Med: 38.48%
Q3: 82.88%
Good

In 2022, the financial autonomy of ETABLISSEMENTS LONGUET FR... (77.3%) 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
-0.08 years 2022
2016
2017
2022
Q1: -0.01 years
Med: 0.67 years
Q3: 10.42 years
Excellent -27 pts over 3 years

In 2022, the repayment capacity of ETABLISSEMENTS LONGUET FR... (-0.08) 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 445.63. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

445.629

Interest coverage (2022) ?
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

0.0

Liquidity indicators evolution
ETABLISSEMENTS LONGUET FRERES

Sector positioning

Liquidity ratio
445.63 2022
2016
2017
2022
Q1: 88.14
Med: 269.92
Q3: 1094.56
Good -12 pts over 3 years

In 2022, the liquidity ratio of ETABLISSEMENTS LONGUET FR... (445.63) 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
0.0x 2022
2016
2017
2022
Q1: 0.0x
Med: 0.0x
Q3: 13.79x
Average -28 pts over 3 years

In 2022, the interest coverage of ETABLISSEMENTS LONGUET FR... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 101 days. Excellent situation: suppliers finance 101 days of the operating cycle (retail model). Overall, WCR represents 5129 days of revenue, i.e. 1.1 M€ to permanently finance. Over 2016-2022, WCR increased by +10081%, requiring additional financing.

Operating WCR (2022) ?
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

1 114 298 €

Customer credit (2022) ?
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 (2022) ?
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

101 j

Inventory turnover (2022) ?
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 (2022) ?
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

5129 j

WCR and payment terms evolution
ETABLISSEMENTS LONGUET FRERES

Positioning of ETABLISSEMENTS LONGUET FRERES in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 241 transactions of similar company sales in 2022, the value of ETABLISSEMENTS LONGUET FRERES is estimated at 1 118 740 € (range 424 647€ - 2 485 724€). With an EBITDA of 26 431€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.68x (in line with sector norms). 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 2022
241 transactions
424k€ 1118k€ 2485k€
1 118 740 € Range: 424 647€ - 2 485 724€
NAF 5 année 2022

Valuation detail by method

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EBITDA Multiple 50%
26 431 € × 3.3x
Estimation 86 441 €
35 396€ - 192 265€
Revenue Multiple 30%
78 209 € × 0.68x
Estimation 52 804 €
23 891€ - 150 496€
Net Income Multiple 20%
1 326 627 € × 4.0x
Estimation 5 298 391 €
1 998 908€ - 11 722 217€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 241 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 (Location de terrains et d'autres biens immobiliers)

Compare ETABLISSEMENTS LONGUET FRERES with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about ETABLISSEMENTS LONGUET FRERES

What is the revenue of ETABLISSEMENTS LONGUET FRERES ?

The revenue of ETABLISSEMENTS LONGUET FRERES in 2022 is 78 k€.

Is ETABLISSEMENTS LONGUET FRERES profitable?

Yes, ETABLISSEMENTS LONGUET FRERES generated a net profit of 1.3 M€ in 2022.

Where is the headquarters of ETABLISSEMENTS LONGUET FRERES ?

The headquarters of ETABLISSEMENTS LONGUET FRERES is located in PARIS 11 (75011), in the department Paris.

Where to find the tax return of ETABLISSEMENTS LONGUET FRERES ?

The tax return of ETABLISSEMENTS LONGUET FRERES 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 ETABLISSEMENTS LONGUET FRERES operate?

ETABLISSEMENTS LONGUET FRERES operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.