LB PATRIMOINE ARCHITECTURE : revenue, balance sheet and financial ratios

LB PATRIMOINE ARCHITECTURE is a French company founded 13 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in TOURS (37000), this company of category PME shows in 2015 a revenue of 388 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - LB PATRIMOINE ARCHITECTURE (SIREN 790147649)
Indicator 2015 2014
Revenue 388 071 € -2 125 €
Net income 44 157 € -38 686 €
EBITDA 51 084 € -33 904 €
Net margin 11.4% 1820.5%

Revenue and income statement

In 2015, LB PATRIMOINE ARCHITECTURE achieves revenue of 388 k€. Vs 2014, growth of +18362% (-2 k€ -> 388 k€). After deducting consumption (276 k€), gross margin stands at 112 k€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 51 k€, representing 13.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 44 k€, i.e. 11.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2015) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

388 071 €

Gross margin (2015) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

111 812 €

EBITDA (2015) ?
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

51 084 €

EBIT (2015) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

49 120 €

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

44 157 €

EBITDA margin (2015) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.2%

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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 1790%. 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 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

1789.779%

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

77.276%

Cash flow / Revenue (2015) ?
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

11.885%

Repayment capacity (2015) ?
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

2.277

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

68.7%

Solvency indicators evolution
LB PATRIMOINE ARCHITECTURE

Sector positioning

Debt ratio
1789.78 2015
2014
2015
Q1: -97.25
Med: 0.45
Q3: 182.01
Watch +50 pts over 2 years

In 2015, the debt ratio of LB PATRIMOINE ARCHITECTURE (1789.78) 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
77.28% 2015
2014
2015
Q1: -0.84%
Med: 13.83%
Q3: 67.65%
Excellent

In 2015, the financial autonomy of LB PATRIMOINE ARCHITECTURE (77.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
2.28 years 2015
2014
2015
Q1: -6.77 years
Med: 0.0 years
Q3: 0.68 years
Average +50 pts over 2 years

In 2015, the repayment capacity of LB PATRIMOINE ARCHITECTURE (2.28) 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 226.52. 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 8.6x. Operating income very largely covers interest expenses: high safety margin.

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

226.517

Interest coverage (2015) ?
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

8.635

Liquidity indicators evolution
LB PATRIMOINE ARCHITECTURE

Sector positioning

Liquidity ratio
226.52 2015
2014
2015
Q1: 111.28
Med: 299.87
Q3: 1392.92
Average -11 pts over 2 years

In 2015, the liquidity ratio of LB PATRIMOINE ARCHITECTURE (226.52) 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
8.63x 2015
2014
2015
Q1: -5.0x
Med: 0.0x
Q3: 1.24x
Excellent +50 pts over 2 years

In 2015, the interest coverage of LB PATRIMOINE ARCHITECTURE (8.6x) 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. Excellent situation: suppliers finance 65 days of the operating cycle (retail model). Inventory turnover is 164 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 92 days of revenue, i.e. 99 k€ to permanently finance.

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

99 191 €

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

65 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

164 j

WCR in days of revenue (2015) ?
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

92 j

WCR and payment terms evolution
LB PATRIMOINE ARCHITECTURE

Positioning of LB PATRIMOINE ARCHITECTURE in its sector

Comparison with sector Activités des marchands de biens immobiliers

Valuation estimate

Based on 258 transactions of similar company sales (all years), the value of LB PATRIMOINE ARCHITECTURE is estimated at 251 199 € (range 101 151€ - 469 463€). With an EBITDA of 51 084€, the sector multiple of 4.9x is applied. The price/revenue ratio is 0.65x (in line with sector norms). 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
258 transactions
101k€ 251k€ 469k€
251 199 € Range: 101 151€ - 469 463€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
51 084 € × 4.9x
Estimation 251 794 €
99 390€ - 488 749€
Revenue Multiple 30%
388 071 € × 0.65x
Estimation 252 766 €
120 273€ - 420 373€
Net Income Multiple 20%
44 157 € × 5.6x
Estimation 247 365 €
76 874€ - 494 886€
How is this estimate calculated?

This estimate is based on the analysis of 258 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 LB PATRIMOINE ARCHITECTURE with other companies in the same sector:

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

Frequently asked questions about LB PATRIMOINE ARCHITECTURE

What is the revenue of LB PATRIMOINE ARCHITECTURE ?

The revenue of LB PATRIMOINE ARCHITECTURE in 2015 is 388 k€.

Is LB PATRIMOINE ARCHITECTURE profitable?

Yes, LB PATRIMOINE ARCHITECTURE generated a net profit of 44 k€ in 2015.

Where is the headquarters of LB PATRIMOINE ARCHITECTURE ?

The headquarters of LB PATRIMOINE ARCHITECTURE is located in TOURS (37000), in the department Indre-et-Loire.

Where to find the tax return of LB PATRIMOINE ARCHITECTURE ?

The tax return of LB PATRIMOINE ARCHITECTURE 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 LB PATRIMOINE ARCHITECTURE operate?

LB PATRIMOINE ARCHITECTURE 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.