Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

FOURNIER LIONEL : revenue, balance sheet and financial ratios

FOURNIER LIONEL is a French company founded 32 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in CEBAZAT (63118), this company of category PME shows in 2022 a net income positive of 79 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - FOURNIER LIONEL (SIREN 394391718)
Indicator 2022 2021
Revenue N/C N/C
Net income 78 669 € -18 198 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2022, FOURNIER LIONEL generates positive net income of 79 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

78 669 €

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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 173%. 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 23%. The balance between equity and debt is satisfactory.

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

173.486%

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

22.604%

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

23.8%

Solvency indicators evolution
FOURNIER LIONEL

Sector positioning

Debt ratio
173.49 2022
2021
2022
Q1: 1.1
Med: 22.23
Q3: 70.98
Average +50 pts over 2 years

In 2022, the debt ratio of FOURNIER LIONEL (173.49) 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
22.6% 2022
2021
2022
Q1: 9.29%
Med: 29.08%
Q3: 49.76%
Average +17 pts over 2 years

In 2022, the financial autonomy of FOURNIER LIONEL (22.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 192.13. 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

192.126

Liquidity indicators evolution
FOURNIER LIONEL

Sector positioning

Liquidity ratio
192.13 2022
2021
2022
Q1: 132.94
Med: 188.01
Q3: 281.57
Good +22 pts over 2 years

In 2022, the liquidity ratio of FOURNIER LIONEL (192.13) 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.

Positioning of FOURNIER LIONEL in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 132 754€ to 378 098€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
132k€ 213k€ 378k€
213 198 € Range: 132 754€ - 378 098€
NAF 5 année 2022
How is this estimate calculated?

This estimate is based on the analysis of 47 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 de maçonnerie générale et gros œuvre de bâtiment)

Compare FOURNIER LIONEL with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about FOURNIER LIONEL

What is the revenue of FOURNIER LIONEL ?

The revenue of FOURNIER LIONEL is not publicly disclosed (confidential accounts filed with INPI).

Is FOURNIER LIONEL profitable?

Yes, FOURNIER LIONEL generated a net profit of 79 k€ in 2022.

Where is the headquarters of FOURNIER LIONEL ?

The headquarters of FOURNIER LIONEL is located in CEBAZAT (63118), in the department Puy-de-Dome.

Where to find the tax return of FOURNIER LIONEL ?

The tax return of FOURNIER LIONEL 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 FOURNIER LIONEL operate?

FOURNIER LIONEL operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.