L.E.C. TRAVAUX PUBLICS : revenue, balance sheet and financial ratios

L.E.C. TRAVAUX PUBLICS is a French company founded 22 years ago, specialized in the sector Travaux de terrassement spécialisés ou de grande masse. Based in CHATEL (74390), this company of category PME shows in 2025 a revenue of 4.6 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

Financial history - L.E.C. TRAVAUX PUBLICS (SIREN 449638824)
Indicator 2025 2024 2023 2022 2021 2019 2018 2017 2016
Revenue 4 615 861 € 4 459 193 € 3 862 735 € 3 600 016 € 4 275 032 € 5 001 492 € 3 556 477 € N/C N/C
Net income 314 131 € 142 682 € 246 121 € 365 514 € 372 058 € 333 548 € 251 989 € 245 147 € 145 286 €
EBITDA 528 375 € 183 083 € 182 532 € 507 840 € 548 462 € 420 577 € 268 748 € N/C N/C
Net margin 6.8% 3.2% 6.4% 10.2% 8.7% 6.7% 7.1% N/C N/C

Revenue and income statement

In 2025, L.E.C. TRAVAUX PUBLICS achieves revenue of 4.6 M€. Revenue is growing positively over 9 years (CAGR: +3.8%). Vs 2024: +4%. After deducting consumption (1.6 M€), gross margin stands at 3.0 M€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 528 k€, representing 11.4% of revenue. Positive scissor effect: EBITDA margin improves by +7.3 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 314 k€, i.e. 6.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 615 861 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 002 147 €

EBITDA (2025) ?
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

528 375 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

316 820 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

314 131 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.4%

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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 62%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.2% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

19.052%

Financial autonomy (2025) ?
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

61.783%

Cash flow / Revenue (2025) ?
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

10.188%

Repayment capacity (2025) ?
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

0.93

Asset age ratio (2025) ?
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

18.6%

Solvency indicators evolution
L.E.C. TRAVAUX PUBLICS

Sector positioning

Debt ratio
19.05 2025
2023
2024
2025
Q1: 7.59
Med: 26.13
Q3: 54.42
Good

In 2025, the debt ratio of L.E.C. TRAVAUX PUBLICS (19.05) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
61.78% 2025
2023
2024
2025
Q1: 26.13%
Med: 43.17%
Q3: 61.68%
Excellent

In 2025, the financial autonomy of L.E.C. TRAVAUX PUBLICS (61.8%) 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
0.93 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.64 years
Q3: 1.73 years
Average -19 pts over 3 years

In 2025, the repayment capacity of L.E.C. TRAVAUX PUBLICS (0.93) 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 310.28. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2025) ?
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

310.277

Interest coverage (2025) ?
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

0.28

Liquidity indicators evolution
L.E.C. TRAVAUX PUBLICS

Sector positioning

Liquidity ratio
310.28 2025
2023
2024
2025
Q1: 137.53
Med: 206.47
Q3: 283.83
Excellent

In 2025, the liquidity ratio of L.E.C. TRAVAUX PUBLICS (310.28) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.28x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.25x
Q3: 4.19x
Average -23 pts over 3 years

In 2025, the interest coverage of L.E.C. TRAVAUX PUBLICS (0.3x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 77 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. The company must finance 19 days of gap between collections and payments. Overall, WCR represents 78 days of revenue, i.e. 1.0 M€ to permanently finance.

Operating WCR (2025) ?
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

1 004 827 €

Customer credit (2025) ?
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

77 j

Supplier credit (2025) ?
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

58 j

Inventory turnover (2025) ?
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 in days of revenue (2025) ?
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

78 j

WCR and payment terms evolution
L.E.C. TRAVAUX PUBLICS

Positioning of L.E.C. TRAVAUX PUBLICS in its sector

Comparison with sector Travaux de terrassement spécialisés ou de grande masse

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of L.E.C. TRAVAUX PUBLICS is estimated at 894 590 € (range 314 748€ - 2 253 094€). With an EBITDA of 528 375€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (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.

Estimated enterprise value 2025
120 transactions
314k€ 894k€ 2253k€
894 590 € Range: 314 748€ - 2 253 094€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
528 375 € × 1.4x
Estimation 725 559 €
171 763€ - 1 922 958€
Revenue Multiple 30%
4 615 861 € × 0.22x
Estimation 1 036 498 €
557 516€ - 2 244 517€
Net Income Multiple 20%
314 131 € × 3.5x
Estimation 1 104 306 €
308 062€ - 3 091 304€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 terrassement spécialisés ou de grande masse)

Compare L.E.C. TRAVAUX PUBLICS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement spécialisés ou de grande masse

Frequently asked questions about L.E.C. TRAVAUX PUBLICS

What is the revenue of L.E.C. TRAVAUX PUBLICS ?

The revenue of L.E.C. TRAVAUX PUBLICS in 2025 is 4.6 M€.

Is L.E.C. TRAVAUX PUBLICS profitable?

Yes, L.E.C. TRAVAUX PUBLICS generated a net profit of 314 k€ in 2025.

Where is the headquarters of L.E.C. TRAVAUX PUBLICS ?

The headquarters of L.E.C. TRAVAUX PUBLICS is located in CHATEL (74390), in the department Haute-Savoie.

Where to find the tax return of L.E.C. TRAVAUX PUBLICS ?

The tax return of L.E.C. TRAVAUX PUBLICS 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.E.C. TRAVAUX PUBLICS operate?

L.E.C. TRAVAUX PUBLICS operates in the sector Travaux de terrassement spécialisés ou de grande masse (NAF code 43.12B). See the 'Sector positioning' section above to compare the company with its competitors.