FONCIERE ET IMMOBILIERE LYONNAISE : revenue, balance sheet and financial ratios

FONCIERE ET IMMOBILIERE LYONNAISE is a French company founded 21 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in LYON (69003), this company of category PME shows in 2024 a revenue of 958 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 - FONCIERE ET IMMOBILIERE LYONNAISE (SIREN 479936155)
Indicator 2024 2023 2022 2021 2018 2017 2016
Revenue 957 502 € 3 037 292 € 1 103 082 € 2 339 270 € 690 365 € 6 942 180 € 5 509 007 €
Net income -23 200 € -38 226 € 32 865 € -110 764 € -3 010 € 9 739 € 63 702 €
EBITDA 3 355 € 132 656 € 109 149 € -28 864 € 71 843 € 20 863 € 226 830 €
Net margin -2.4% -1.3% 3.0% -4.7% -0.4% 0.1% 1.2%

Revenue and income statement

In 2024, FONCIERE ET IMMOBILIERE LYONNAISE achieves revenue of 958 k€. Revenue is declining over the period 2016-2024 (CAGR: -19.6%). Significant drop of -68% vs 2023. After deducting consumption (313 €), gross margin stands at 957 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 3 k€, representing 0.4% of revenue. Warning negative scissor effect: despite revenue change (-68%), EBITDA varies by -97%, reducing margin by 4.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -23 k€ (-2.4% of revenue), which will impact equity.

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

957 502 €

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

957 189 €

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

3 355 €

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

20 883 €

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

-23 200 €

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

0.3%

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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 354%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 31.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

354.356%

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

3.154%

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

3.994%

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

31.219

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

61.8%

Solvency indicators evolution
FONCIERE ET IMMOBILIERE LYONNAISE

Sector positioning

Debt ratio
354.36 2024
2022
2023
2024
Q1: 0.0
Med: 5.94
Q3: 188.9
Average

In 2024, the debt ratio of FONCIERE ET IMMOBILIERE L... (354.36) 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
3.15% 2024
2022
2023
2024
Q1: 0.0%
Med: 12.3%
Q3: 57.41%
Average

In 2024, the financial autonomy of FONCIERE ET IMMOBILIERE L... (3.1%) 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
31.22 years 2024
2022
2023
2024
Q1: -9.06 years
Med: 0.0 years
Q3: 2.45 years
Average

In 2024, the repayment capacity of FONCIERE ET IMMOBILIERE L... (31.22) 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 116.32. 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 385.9x. 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

116.322

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

385.931

Liquidity indicators evolution
FONCIERE ET IMMOBILIERE LYONNAISE

Sector positioning

Liquidity ratio
116.32 2024
2022
2023
2024
Q1: 148.32
Med: 585.43
Q3: 3614.66
Average

In 2024, the liquidity ratio of FONCIERE ET IMMOBILIERE L... (116.32) 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
385.93x 2024
2022
2023
2024
Q1: -12.26x
Med: 0.0x
Q3: 5.03x
Excellent

In 2024, the interest coverage of FONCIERE ET IMMOBILIERE L... (385.9x) 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: 272 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. The gap of 223 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 3348 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 476 days of revenue, i.e. 1.3 M€ to permanently finance.

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

1 266 191 €

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

272 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

49 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

3348 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

476 j

WCR and payment terms evolution
FONCIERE ET IMMOBILIERE LYONNAISE

Positioning of FONCIERE ET IMMOBILIERE LYONNAISE in its sector

Comparison with sector Activités des marchands de biens immobiliers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 122 774€ to 303 363€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
122k€ 257k€ 303k€
257 359 € Range: 122 774€ - 303 363€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Activités des marchands de biens immobiliers)

Compare FONCIERE ET IMMOBILIERE LYONNAISE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des marchands de biens immobiliers

Frequently asked questions about FONCIERE ET IMMOBILIERE LYONNAISE

What is the revenue of FONCIERE ET IMMOBILIERE LYONNAISE ?

The revenue of FONCIERE ET IMMOBILIERE LYONNAISE in 2024 is 958 k€.

Is FONCIERE ET IMMOBILIERE LYONNAISE profitable?

FONCIERE ET IMMOBILIERE LYONNAISE recorded a net loss in 2024.

Where is the headquarters of FONCIERE ET IMMOBILIERE LYONNAISE ?

The headquarters of FONCIERE ET IMMOBILIERE LYONNAISE is located in LYON (69003), in the department Rhone.

Where to find the tax return of FONCIERE ET IMMOBILIERE LYONNAISE ?

The tax return of FONCIERE ET IMMOBILIERE LYONNAISE 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 FONCIERE ET IMMOBILIERE LYONNAISE operate?

FONCIERE ET IMMOBILIERE LYONNAISE operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.