FONCIERE LELIEVRE : revenue, balance sheet and financial ratios

FONCIERE LELIEVRE is a French company founded 37 years ago, specialized in the sector Administration d'immeubles et autres biens immobiliers. Based in PARIS (75015), this company of category PME shows in 2024 a revenue of 8.4 M€. 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 - FONCIERE LELIEVRE (SIREN 349157230)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 8 400 765 € 8 473 940 € 8 877 061 € 8 457 806 € 8 341 763 € 8 421 073 € 8 668 855 € 8 467 451 € 7 182 912 €
Net income -287 574 € 524 244 € 190 789 € 178 253 € 21 471 € 421 527 € -1 436 222 € 439 433 € 136 479 €
EBITDA 340 808 € 81 802 € 457 745 € 554 632 € 650 285 € 612 728 € 772 780 € 885 724 € 213 901 €
Net margin -3.4% 6.2% 2.1% 2.1% 0.3% 5.0% -16.6% 5.2% 1.9%

Revenue and income statement

In 2024, FONCIERE LELIEVRE achieves revenue of 8.4 M€. Revenue is growing positively over 9 years (CAGR: +2.0%). Slight decline of -1% vs 2023. After deducting consumption (0 €), gross margin stands at 8.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 341 k€, representing 4.1% of revenue. Positive scissor effect: EBITDA margin improves by +3.1 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -288 k€ (-3.4% 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

8 400 765 €

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

8 400 765 €

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

340 808 €

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

175 862 €

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

-287 574 €

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

4.0%

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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 112%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 18.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.0% 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

111.905%

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

12.377%

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

2.991%

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

18.187

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

15.7%

Solvency indicators evolution
FONCIERE LELIEVRE

Sector positioning

Debt ratio
111.91 2024
2022
2023
2024
Q1: 0.0
Med: 9.88
Q3: 66.83
Average

In 2024, the debt ratio of FONCIERE LELIEVRE (111.91) 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
12.38% 2024
2022
2023
2024
Q1: 3.14%
Med: 14.37%
Q3: 43.78%
Average

In 2024, the financial autonomy of FONCIERE LELIEVRE (12.4%) 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
18.19 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.18 years
Q3: 4.28 years
Watch

In 2024, the repayment capacity of FONCIERE LELIEVRE (18.19) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 99.26. 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 210.1x. 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

99.261

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

210.129

Liquidity indicators evolution
FONCIERE LELIEVRE

Sector positioning

Liquidity ratio
99.26 2024
2022
2023
2024
Q1: 100.01
Med: 116.58
Q3: 409.86
Watch -13 pts over 3 years

In 2024, the liquidity ratio of FONCIERE LELIEVRE (99.26) 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
210.13x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 7.69x
Excellent

In 2024, the interest coverage of FONCIERE LELIEVRE (210.1x) 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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. Favorable situation: supplier credit is longer than customer credit by 15 days. WCR is negative (-9 days): operations structurally generate cash. Over 2016-2024, WCR increased by +98%, requiring additional financing.

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

-216 992 €

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

11 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

26 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 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

-9 j

WCR and payment terms evolution
FONCIERE LELIEVRE

Positioning of FONCIERE LELIEVRE in its sector

Comparison with sector Administration d'immeubles et autres biens immobiliers

Valuation estimate

Based on 277 transactions of similar company sales (all years), the value of FONCIERE LELIEVRE is estimated at 1 181 452 € (range 531 590€ - 2 813 500€). With an EBITDA of 340 808€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.29x (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 2024
277 transactions
531k€ 1181k€ 2813k€
1 181 452 € Range: 531 590€ - 2 813 500€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
340 808 € × 1.3x
Estimation 452 003 €
157 270€ - 1 363 751€
Revenue Multiple 30%
8 400 765 € × 0.29x
Estimation 2 397 200 €
1 155 458€ - 5 229 751€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 (Administration d'immeubles et autres biens immobiliers)

Compare FONCIERE LELIEVRE with other companies in the same sector:

Voir toutes les statistiques du secteur Administration d'immeubles et autres biens immobiliers

Frequently asked questions about FONCIERE LELIEVRE

What is the revenue of FONCIERE LELIEVRE ?

The revenue of FONCIERE LELIEVRE in 2024 is 8.4 M€.

Is FONCIERE LELIEVRE profitable?

FONCIERE LELIEVRE recorded a net loss in 2024.

Where is the headquarters of FONCIERE LELIEVRE ?

The headquarters of FONCIERE LELIEVRE is located in PARIS (75015), in the department Paris.

Where to find the tax return of FONCIERE LELIEVRE ?

The tax return of FONCIERE LELIEVRE 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 LELIEVRE operate?

FONCIERE LELIEVRE operates in the sector Administration d'immeubles et autres biens immobiliers (NAF code 68.32A). See the 'Sector positioning' section above to compare the company with its competitors.