LECLERE FRERES : revenue, balance sheet and financial ratios

LECLERE FRERES is a French company founded 41 years ago, specialized in the sector Construction d'autres bâtiments. Based in MAMOUDZOU (97600), this company of category PME shows in 2017 a revenue of 3.3 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 - LECLERE FRERES (SIREN 094130994)
Indicator 2017 2016
Revenue 3 322 850 € 2 571 769 €
Net income 244 548 € -94 579 €
EBITDA 352 499 € 73 800 €
Net margin 7.4% -3.7%

Revenue and income statement

En 2017, LECLERE FRERES alcanza unos ingresos de 3.3 M€. Vs 2016, crecimiento de +29% (2.6 M€ -> 3.3 M€). Tras deducir el consumo (1.1 M€), el margen bruto se sitúa en 2.2 M€, es decir, una tasa del 68%. El EBITDA alcanza 352 k€, representando el 10.6% de los ingresos. Efecto tijera positivo: el margen EBITDA mejora en +7.7 puntos. Este nivel de margen operativo es satisfactorio para el sector. El resultado neto asciende a 245 k€, es decir, el 7.4% de los ingresos.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 322 850 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 247 381 €

EBITDA (2017) ?
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

352 499 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

243 169 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

244 548 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.6%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 14%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 58%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios. La capacidad de reembolso indica que se necesitarían 0.2 años de flujo de caja. Este corto período demuestra una excelente sostenibilidad de la deuda. El flujo de caja representa el 10.3% de los ingresos. Este alto nivel proporciona una fuerte capacidad de autofinanciación.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

14.024%

Financial autonomy (2017) ?
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

58.149%

Cash flow / Revenue (2017) ?
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

10.285%

Repayment capacity (2017) ?
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

0.227

Asset age ratio (2017) ?
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

26.1%

Solvency indicators evolution
LECLERE FRERES

Sector positioning

Ratio de endeudamiento
14.02 2017
2016
2017
Q1: 0.01
Med: 8.7
Q3: 49.12
Average +9 pts over 2 years

En 2017, el ratio de endeudamiento de LECLERE FRERES (14.02) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
58.15% 2017
2016
2017
Q1: 4.02%
Med: 21.26%
Q3: 44.34%
Excelente

En 2017, el autonomía financiera de LECLERE FRERES (58.1%) se sitúa en el top 25% del sector. Este ratio representa la parte del patrimonio en la financiación total. Alta autonomía refleja independencia financiera y capacidad para absorber choques.

Capacidad de reembolso
0.23 ans 2017
2016
2017
Q1: 0.0 ans
Med: 0.01 ans
Q3: 0.87 ans
Average +32 pts over 2 years

En 2017, el capacidad de reembolso de LECLERE FRERES (0.2 an) se sitúa por encima de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Un esfuerzo de reducción podría mejorar la solidez financiera.

Liquidity ratios

El ratio de liquidez se sitúa en 210.58. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 0.9x. Peligro: el resultado de explotación no cubre los gastos financieros.

Liquidity ratio (2017) ?
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

210.579

Interest coverage (2017) ?
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

0.917

Liquidity indicators evolution
LECLERE FRERES

Sector positioning

Ratio de liquidez
210.58 2017
2016
2017
Q1: 118.56
Med: 160.08
Q3: 247.36
Bueno

En 2017, el ratio de liquidez de LECLERE FRERES (210.58) se sitúa por encima de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Esta posición cómoda ofrece un margen de seguridad apreciable.

Cobertura de intereses
0.92x 2017
2016
2017
Q1: 0.0x
Med: 0.01x
Q3: 2.35x
Bueno -15 pts over 2 years

En 2017, el cobertura de intereses de LECLERE FRERES (0.9x) se sitúa por encima de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Esta posición cómoda ofrece un margen de seguridad apreciable.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 115 días. Plazo proveedores: 48 días. El desfase de 67 días pesa sobre la tesorería. La rotación de existencias es de 56 días. El FM representa 131 días de ingresos.

Operating WCR (2017) ?
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

1 208 354 €

Customer credit (2017) ?
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

115 j

Supplier credit (2017) ?
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

48 j

Inventory turnover (2017) ?
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

56 j

WCR in days of revenue (2017) ?
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

131 j

WCR and payment terms evolution
LECLERE FRERES

Positioning of LECLERE FRERES in its sector

Comparison with sector Construction d'autres bâtiments

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 491 841€ to 1 606 832€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2017
Indicative
491k€ 1026k€ 1606k€
1 026 389 € Range: 491 841€ - 1 606 832€
NAF 5 année 2017
How is this estimate calculated?

This estimate is based on the analysis of 25 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 (Construction d'autres bâtiments)

Compare LECLERE FRERES with other companies in the same sector:

Voir toutes les statistiques du secteur Construction d'autres bâtiments

Frequently asked questions about LECLERE FRERES

What is the revenue of LECLERE FRERES ?

The revenue of LECLERE FRERES in 2017 is 3.3 M€.

Is LECLERE FRERES profitable?

Yes, LECLERE FRERES generated a net profit of 245 k€ in 2017.

Where is the headquarters of LECLERE FRERES ?

The headquarters of LECLERE FRERES is located in MAMOUDZOU (97600), in the department Mayotte.

Where to find the tax return of LECLERE FRERES ?

The tax return of LECLERE FRERES 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 LECLERE FRERES operate?

LECLERE FRERES operates in the sector Construction d'autres bâtiments (NAF code 41.20B). See the 'Sector positioning' section above to compare the company with its competitors.