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

L ET G MACONNERIE : revenue, balance sheet and financial ratios

L ET G MACONNERIE is a French company founded 17 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in LA BELLIERE (76440), this company of category PME shows in 2014 a revenue of 132 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - L ET G MACONNERIE (SIREN 510443484)
Indicator 2015 2014
Revenue N/C 132 081 €
Net income 1 473 € 678 €
EBITDA N/C 10 843 €
Net margin N/C 0.5%

Revenue and income statement

In 2015, L ET G MACONNERIE generates positive net income of 1 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2014-2015: 678 € -> 1 k€.

Net income (2015) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 473 €

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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 128%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2015) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

127.622%

Financial autonomy (2015) ?
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

8.002%

Asset age ratio (2015) ?
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

21.7%

Solvency indicators evolution
L ET G MACONNERIE

Sector positioning

Debt ratio
127.62 2015
2014
2015
Q1: 0.0
Med: 6.41
Q3: 47.64
Watch

In 2015, the debt ratio of L ET G MACONNERIE (127.62) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
8.0% 2015
2014
2015
Q1: 1.16%
Med: 17.53%
Q3: 40.72%
Average -16 pts over 2 years

In 2015, the financial autonomy of L ET G MACONNERIE (8.0%) 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
3.9 years 2014
2014
Q1: 0.0 years
Med: 0.0 years
Q3: 0.55 years
Watch

In 2014, the repayment capacity of L ET G MACONNERIE (3.90) 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 129.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2015) ?
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

129.058

Liquidity indicators evolution
L ET G MACONNERIE

Sector positioning

Liquidity ratio
129.06 2015
2014
2015
Q1: 102.58
Med: 143.29
Q3: 223.82
Average -32 pts over 2 years

In 2015, the liquidity ratio of L ET G MACONNERIE (129.06) 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
8.19x 2014
2014
Q1: 0.0x
Med: 0.0x
Q3: 2.21x
Excellent

In 2014, the interest coverage of L ET G MACONNERIE (8.2x) 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 (2015) ?
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 (2015) ?
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 (2015) ?
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 (2015) ?
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
L ET G MACONNERIE

Positioning of L ET G MACONNERIE in its sector

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

Valuation estimate

Based on 274 transactions of similar company sales (all years), the value of L ET G MACONNERIE is estimated at 3 793 € (range 1 651€ - 7 635€). 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 2015
274 transactions
1k€ 3k€ 7k€
3 793 € Range: 1 651€ - 7 635€
NAF 5 all-time

Valuation method used

Net Income Multiple
1 473 € × 2.6x = 3 794 €
Range: 1 652€ - 7 636€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 274 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 L ET G MACONNERIE 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 L ET G MACONNERIE

What is the revenue of L ET G MACONNERIE ?

The revenue of L ET G MACONNERIE in 2014 is 132 k€.

Is L ET G MACONNERIE profitable?

Yes, L ET G MACONNERIE generated a net profit of 1 k€ in 2015.

Where is the headquarters of L ET G MACONNERIE ?

The headquarters of L ET G MACONNERIE is located in LA BELLIERE (76440), in the department Seine-Maritime.

Where to find the tax return of L ET G MACONNERIE ?

The tax return of L ET G MACONNERIE 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 L ET G MACONNERIE operate?

L ET G MACONNERIE 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.