LEGER PERE ET FILS : revenue, balance sheet and financial ratios

LEGER PERE ET FILS is a French company founded 12 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in MONTGUYON (17270), this company of category PME shows in 2023 a revenue of 1.2 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 - LEGER PERE ET FILS (SIREN 799112453)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue N/C 1 189 138 € N/C N/C N/C 656 001 € N/C 464 663 €
Net income -19 369 € 102 240 € -84 863 € 11 582 € 12 951 € -15 975 € 23 541 € -52 942 €
EBITDA N/C 183 906 € N/C N/C N/C 107 116 € N/C 39 980 €
Net margin N/C 8.6% N/C N/C N/C -2.4% N/C -11.4%

Revenue and income statement

In 2024, LEGER PERE ET FILS records a net loss of 19 k€. This deficit will reduce equity on the balance sheet.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-19 369 €

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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 844%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

843.951%

Financial autonomy (2024) ?
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

6.129%

Asset age ratio (2024) ?
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

30.3%

Solvency indicators evolution
LEGER PERE ET FILS

Sector positioning

Debt ratio
843.95 2024
2022
2023
2024
Q1: 7.62
Med: 32.33
Q3: 83.27
Watch +54 pts over 3 years

In 2024, the debt ratio of LEGER PERE ET FILS (843.95) 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
6.13% 2024
2022
2023
2024
Q1: 20.8%
Med: 39.12%
Q3: 56.1%
Watch

In 2024, the financial autonomy of LEGER PERE ET FILS (6.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
1.73 years 2023
2023
Q1: 0.0 years
Med: 0.69 years
Q3: 2.28 years
Average

In 2023, the repayment capacity of LEGER PERE ET FILS (1.73) 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 114.15. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

114.148

Liquidity indicators evolution
LEGER PERE ET FILS

Sector positioning

Liquidity ratio
114.15 2024
2022
2023
2024
Q1: 142.05
Med: 199.71
Q3: 301.05
Watch

In 2024, the liquidity ratio of LEGER PERE ET FILS (114.15) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
2.09x 2023
2023
Q1: 0.0x
Med: 0.82x
Q3: 3.69x
Good

In 2023, the interest coverage of LEGER PERE ET FILS (2.1x) 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.

Operating WCR (2024) ?
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

0 €

Customer credit (2024) ?
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 (2024) ?
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

0 j

Inventory turnover (2024) ?
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 and payment terms evolution
LEGER PERE ET FILS

Positioning of LEGER PERE ET FILS in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Similar companies (Travaux de terrassement courants et travaux préparatoires)

Compare LEGER PERE ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about LEGER PERE ET FILS

What is the revenue of LEGER PERE ET FILS ?

The revenue of LEGER PERE ET FILS in 2023 is 1.2 M€.

Is LEGER PERE ET FILS profitable?

LEGER PERE ET FILS recorded a net loss in 2024.

Where is the headquarters of LEGER PERE ET FILS ?

The headquarters of LEGER PERE ET FILS is located in MONTGUYON (17270), in the department Charente-Maritime.

Where to find the tax return of LEGER PERE ET FILS ?

The tax return of LEGER PERE ET FILS 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 LEGER PERE ET FILS operate?

LEGER PERE ET FILS operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.