Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1963-01-01 (63 years)Status: ActiveBusiness sector: Travaux d'installation d'eau et de gaz en tous locauxLocation: COURS (69470), Rhone
ETS LEPINE FRERES ET FILS : revenue, balance sheet and financial ratios
ETS LEPINE FRERES ET FILS is a French company
founded 63 years ago,
specialized in the sector Travaux d'installation d'eau et de gaz en tous locaux.
Based in COURS (69470),
this company of category PME
shows in 2022 a revenue of 1.2 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - ETS LEPINE FRERES ET FILS (SIREN 726980204)
Indicator
2024
2023
2022
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
1 235 215 €
N/C
2 313 807 €
N/C
N/C
N/C
N/C
N/C
Net income
2 103 €
318 206 €
58 134 €
420 245 €
217 131 €
149 007 €
164 062 €
177 812 €
184 330 €
148 653 €
EBITDA
N/C
N/C
113 467 €
N/C
340 700 €
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
4.7%
N/C
9.4%
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2024, ETS LEPINE FRERES ET FILS generates positive net income of 2 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 149 k€ -> 2 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
2 103 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 359%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 11%. 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
359.094%
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
10.984%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution ETS LEPINE FRERES ET FILS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2022
2023
2024
Debt ratio
6.138
1.188
0.0
0.0
0.548
56.768
0.0
0.005
37.898
359.094
Financial autonomy
73.939
76.863
73.192
77.108
66.988
39.315
58.45
44.286
40.598
10.984
Repayment capacity
None
None
None
None
None
1.142
None
0.0
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
11.347%
None%
7.378%
None%
None%
Sector positioning
Debt ratio
359.092024
2022
2023
2024
Q1: 1.98
Med: 14.74
Q3: 43.33
Average+50 pts over 3 years
In 2024, the debt ratio of ETS LEPINE FRERES ET FILS (359.09) 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
10.98%2024
2022
2023
2024
Q1: 11.67%
Med: 37.82%
Q3: 58.38%
Average-38 pts over 3 years
In 2024, the financial autonomy of ETS LEPINE FRERES ET FILS (11.0%) 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 years2022
2022
Q1: 0.0 years
Med: 0.15 years
Q3: 1.44 years
Excellent
In 2022, the repayment capacity of ETS LEPINE FRERES ET FILS (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 148.56. 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
148.561
Liquidity indicators evolution ETS LEPINE FRERES ET FILS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2022
2023
2024
Liquidity ratio
332.532
315.371
270.036
285.295
214.262
219.859
184.249
123.265
206.281
148.561
Interest coverage
None
None
None
None
None
0.108
None
6.583
None
None
Sector positioning
Liquidity ratio
148.562024
2022
2023
2024
Q1: 156.36
Med: 226.44
Q3: 343.82
Watch
In 2024, the liquidity ratio of ETS LEPINE FRERES ET FILS (148.56) 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
6.58x2022
2022
Q1: 0.0x
Med: 0.06x
Q3: 1.79x
Excellent
In 2022, the interest coverage of ETS LEPINE FRERES ET FILS (6.6x) 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.
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 ETS LEPINE FRERES ET FILS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2022
2023
2024
Operating WCR
0 €
0 €
0 €
0 €
0 €
233 278 €
0 €
362 387 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
23
0
98
0
0
Customer payment term (days)
0
0
0
0
0
39
0
53
0
0
Supplier payment term (days)
0
0
0
0
0
66
0
89
0
0
Positioning of ETS LEPINE FRERES ET FILS in its sector
Comparison with sector Travaux d'installation d'eau et de gaz en tous locaux
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions).
This range of 1 105€ to 9 701€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
1k€3k€9k€
3 637 €Range: 1 105€ - 9 701€
NAF 5 année 2024
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 28 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 d'installation d'eau et de gaz en tous locaux)
Compare ETS LEPINE FRERES ET FILS with other companies in the same sector:
Frequently asked questions about ETS LEPINE FRERES ET FILS
What is the revenue of ETS LEPINE FRERES ET FILS ?
The revenue of ETS LEPINE FRERES ET FILS in 2022 is 1.2 M€.
Is ETS LEPINE FRERES ET FILS profitable?
Yes, ETS LEPINE FRERES ET FILS generated a net profit of 2 k€ in 2024.
Where is the headquarters of ETS LEPINE FRERES ET FILS ?
The headquarters of ETS LEPINE FRERES ET FILS is located in COURS (69470), in the department Rhone.
Where to find the tax return of ETS LEPINE FRERES ET FILS ?
The tax return of ETS LEPINE FRERES ET FILS 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 ETS LEPINE FRERES ET FILS operate?
ETS LEPINE FRERES ET FILS operates in the sector Travaux d'installation d'eau et de gaz en tous locaux (NAF code 43.22A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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