SIREN : 344327564
LEBOUCHER SAS is a French company founded 38 years ago, specialized in the sector Travaux de charpente. Based in JUVIGNY LES VALLEES (50520), this company of category PME shows in 2025 a revenue of 13.9 M€. 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 13 917 075 € | 11 302 507 € | 10 486 044 € | 9 472 776 € | 8 807 736 € | 10 564 513 € | 7 482 041 € | 7 264 488 € | 7 494 448 € | 8 314 213 € |
| Net income | 927 300 € | 1 337 970 € | 856 829 € | 674 050 € | 758 801 € | 877 170 € | 397 350 € | 567 043 € | 312 460 € | 797 421 € |
| EBITDA | 1 695 017 € | 2 132 355 € | 1 316 504 € | 1 159 881 € | 1 153 554 € | 1 581 783 € | 797 281 € | 1 091 917 € | 831 987 € | 1 413 251 € |
| Net margin | 6.7% | 11.8% | 8.2% | 7.1% | 8.6% | 8.3% | 5.3% | 7.8% | 4.2% | 9.6% |
In 2025, LEBOUCHER SAS achieves revenue of 13.9 M€. Over the period 2015-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.3%. Vs 2024, growth of +23% (11.3 M€ -> 13.9 M€). After deducting consumption (5.8 M€), gross margin stands at 8.1 M€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.7 M€, representing 12.2% of revenue. Warning negative scissor effect: despite revenue change (+23%), EBITDA varies by -21%, reducing margin by 6.7 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 927 k€, i.e. 6.7% of revenue. This profit can be retained or distributed to shareholders.
13 917 075 €
8 104 612 €
1 695 017 €
1 239 127 €
927 300 €
12.1%
The debt ratio (= Financial debt / Equity x 100) stands at 94%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. 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 9.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
94.474%
31.719%
9.599%
2.324
30.7%
In 2025, the debt ratio of LEBOUCHER SAS (94.47) 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.
In 2025, the financial autonomy of LEBOUCHER SAS (31.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2025, the repayment capacity of LEBOUCHER SAS (2.32) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 305.66. 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 4.3x. Financial charges are adequately covered by operations.
305.658
4.345
In 2025, the liquidity ratio of LEBOUCHER SAS (305.66) 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.
In 2025, the interest coverage of LEBOUCHER SAS (4.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 66 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. The company must finance 12 days of gap between collections and payments. Inventory turnover is 46 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 60 days of revenue, i.e. 2.3 M€ to permanently finance. Over 2015-2025, WCR increased by +38%, requiring additional financing.
2 337 651 €
66 j
54 j
46 j
60 j
Based on 113 transactions of similar company sales (all years), the value of LEBOUCHER SAS is estimated at 3 054 586 € (range 1 462 005€ - 5 008 227€). With an EBITDA of 1 695 017€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.16x (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.
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This estimate is based on the analysis of 113 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LEBOUCHER SAS with other companies in the same sector:
Voir toutes les statistiques du secteur Travaux de charpente
The revenue of LEBOUCHER SAS in 2025 is 13.9 M€.
Yes, LEBOUCHER SAS generated a net profit of 927 k€ in 2025.
The headquarters of LEBOUCHER SAS is located in JUVIGNY LES VALLEES (50520), in the department Manche.
The tax return of LEBOUCHER SAS 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).
LEBOUCHER SAS operates in the sector Travaux de charpente (NAF code 43.91A). See the 'Sector positioning' section above to compare the company with its competitors.