LEBRUN CHRISTOPHE : revenue, balance sheet and financial ratios

LEBRUN CHRISTOPHE is a French company founded 15 years ago, specialized in the sector Travaux d'installation électrique dans tous locaux. Based in FERE-CHAMPENOISE (51230), this company of category PME shows in 2019 a revenue of 173 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 - LEBRUN CHRISTOPHE (SIREN 527608848)
Indicator 2019 2018 2017
Revenue 173 068 € 147 448 € 143 121 €
Net income 11 945 € 11 759 € 8 508 €
EBITDA 15 980 € 15 809 € 13 149 €
Net margin 6.9% 8.0% 5.9%

Revenue and income statement

In 2019, LEBRUN CHRISTOPHE achieves revenue of 173 k€. Over the period 2017-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +10.0%. Vs 2018, growth of +17% (147 k€ -> 173 k€). After deducting consumption (84 k€), gross margin stands at 89 k€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 16 k€, representing 9.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 6.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

173 068 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

89 326 €

EBITDA (2019) ?
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

15 980 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

12 056 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

11 945 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.2%

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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 19%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

18.909%

Financial autonomy (2019) ?
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

10.231%

Cash flow / Revenue (2019) ?
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

9.167%

Repayment capacity (2019) ?
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

0.45

Asset age ratio (2019) ?
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

28.4%

Solvency indicators evolution
LEBRUN CHRISTOPHE

Sector positioning

Debt ratio
18.91 2019
2017
2018
2019
Q1: 0.55
Med: 11.82
Q3: 44.25
Average -11 pts over 3 years

In 2019, the debt ratio of LEBRUN CHRISTOPHE (18.91) 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
10.23% 2019
2017
2018
2019
Q1: 10.11%
Med: 33.99%
Q3: 55.64%
Average -9 pts over 3 years

In 2019, the financial autonomy of LEBRUN CHRISTOPHE (10.2%) 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
0.45 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.06 years
Q3: 0.91 years
Average -14 pts over 3 years

In 2019, the repayment capacity of LEBRUN CHRISTOPHE (0.45) 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 283.62. 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 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2019) ?
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

283.62

Interest coverage (2019) ?
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

0.814

Liquidity indicators evolution
LEBRUN CHRISTOPHE

Sector positioning

Liquidity ratio
283.62 2019
2017
2018
2019
Q1: 145.79
Med: 208.77
Q3: 309.25
Good +17 pts over 3 years

In 2019, the liquidity ratio of LEBRUN CHRISTOPHE (283.62) 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.

Interest coverage
0.81x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.11x
Q3: 1.84x
Good -11 pts over 3 years

In 2019, the interest coverage of LEBRUN CHRISTOPHE (0.8x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 52 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. The company must finance 12 days of gap between collections and payments. Inventory turnover is 28 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 42 days of revenue, i.e. 20 k€ to permanently finance. Over 2017-2019, WCR increased by +38%, requiring additional financing.

Operating WCR (2019) ?
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

20 048 €

Customer credit (2019) ?
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

52 j

Supplier credit (2019) ?
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

40 j

Inventory turnover (2019) ?
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

28 j

WCR in days of revenue (2019) ?
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

42 j

WCR and payment terms evolution
LEBRUN CHRISTOPHE

Positioning of LEBRUN CHRISTOPHE in its sector

Comparison with sector Travaux d'installation électrique dans tous locaux

Valuation estimate

Based on 53 transactions of similar company sales in 2019, the value of LEBRUN CHRISTOPHE is estimated at 16 134 € (range 7 547€ - 33 336€). With an EBITDA of 15 980€, the sector multiple of 0.7x is applied. The price/revenue ratio is 0.17x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2019
53 tx
7k€ 16k€ 33k€
16 134 € Range: 7 547€ - 33 336€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
15 980 € × 0.7x
Estimation 11 284 €
6 748€ - 25 785€
Revenue Multiple 30%
173 068 € × 0.17x
Estimation 29 123 €
12 288€ - 52 709€
Net Income Multiple 20%
11 945 € × 0.7x
Estimation 8 778 €
2 437€ - 23 157€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 53 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 d'installation électrique dans tous locaux)

Compare LEBRUN CHRISTOPHE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation électrique dans tous locaux

Frequently asked questions about LEBRUN CHRISTOPHE

What is the revenue of LEBRUN CHRISTOPHE ?

The revenue of LEBRUN CHRISTOPHE in 2019 is 173 k€.

Is LEBRUN CHRISTOPHE profitable?

Yes, LEBRUN CHRISTOPHE generated a net profit of 12 k€ in 2019.

Where is the headquarters of LEBRUN CHRISTOPHE ?

The headquarters of LEBRUN CHRISTOPHE is located in FERE-CHAMPENOISE (51230), in the department Marne.

Where to find the tax return of LEBRUN CHRISTOPHE ?

The tax return of LEBRUN CHRISTOPHE 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 LEBRUN CHRISTOPHE operate?

LEBRUN CHRISTOPHE operates in the sector Travaux d'installation électrique dans tous locaux (NAF code 43.21A). See the 'Sector positioning' section above to compare the company with its competitors.