LELIEVRE CONSTRUCTIONS RENOVATION PAVILLON : revenue, balance sheet and financial ratios

LELIEVRE CONSTRUCTIONS RENOVATION PAVILLON is a French company founded 26 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in LE LUART (72390), this company of category PME shows in 2017 a revenue of 12.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LELIEVRE CONSTRUCTIONS RENOVATION PAVILLON (SIREN 423606961)
Indicator 2017 2016
Revenue 12 851 689 € 11 486 566 €
Net income -223 802 € 115 144 €
EBITDA -171 528 € 187 461 €
Net margin -1.7% 1.0%

Revenue and income statement

In 2017, LELIEVRE CONSTRUCTIONS RENOVATION PAVILLON achieves revenue of 12.9 M€. Vs 2016, growth of +12% (11.5 M€ -> 12.9 M€). After deducting consumption (8.0 M€), gross margin stands at 4.9 M€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -172 k€, representing -1.3% of revenue. Warning negative scissor effect: despite revenue change (+12%), EBITDA varies by -192%, reducing margin by 3.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -224 k€ (-1.7% of revenue), which will impact equity.

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

12 851 689 €

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

4 876 209 €

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

-171 528 €

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

-200 299 €

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

-223 802 €

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

-1.3%

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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 721%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

721.138%

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

2.981%

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

-1.86%

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

-1.308

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

24.4%

Solvency indicators evolution
LELIEVRE CONSTRUCTIONS RENOVATION PAVILLON

Sector positioning

Debt ratio
721.14 2017
2016
2017
Q1: 0.65
Med: 14.34
Q3: 53.78
Watch

In 2017, the debt ratio of LELIEVRE CONSTRUCTIONS RE... (721.14) 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
2.98% 2017
2016
2017
Q1: 7.64%
Med: 27.63%
Q3: 49.56%
Average -10 pts over 2 years

In 2017, the financial autonomy of LELIEVRE CONSTRUCTIONS RE... (3.0%) 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
-1.31 years 2017
2016
2017
Q1: 0.0 years
Med: 0.06 years
Q3: 0.97 years
Excellent -30 pts over 2 years

In 2017, the repayment capacity of LELIEVRE CONSTRUCTIONS RE... (-1.31) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 109.87. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

109.871

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

-11.717

Liquidity indicators evolution
LELIEVRE CONSTRUCTIONS RENOVATION PAVILLON

Sector positioning

Liquidity ratio
109.87 2017
2016
2017
Q1: 121.38
Med: 167.19
Q3: 253.87
Average

In 2017, the liquidity ratio of LELIEVRE CONSTRUCTIONS RE... (109.87) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-11.72x 2017
2016
2017
Q1: 0.0x
Med: 0.18x
Q3: 2.5x
Average -50 pts over 2 years

In 2017, the interest coverage of LELIEVRE CONSTRUCTIONS RE... (-11.7x) 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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 31 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 83 days of revenue, i.e. 2.9 M€ to permanently finance.

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

2 946 635 €

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

47 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

57 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

31 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

83 j

WCR and payment terms evolution
LELIEVRE CONSTRUCTIONS RENOVATION PAVILLON

Positioning of LELIEVRE CONSTRUCTIONS RENOVATION PAVILLON in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions). This range of 1 444 748€ to 3 673 107€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2017
Indicative
1444k€ 2382k€ 3673k€
2 382 433 € Range: 1 444 748€ - 3 673 107€
NAF 5 année 2017

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 30 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 maçonnerie générale et gros œuvre de bâtiment)

Compare LELIEVRE CONSTRUCTIONS RENOVATION PAVILLON with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about LELIEVRE CONSTRUCTIONS RENOVATION PAVILLON

What is the revenue of LELIEVRE CONSTRUCTIONS RENOVATION PAVILLON ?

The revenue of LELIEVRE CONSTRUCTIONS RENOVATION PAVILLON in 2017 is 12.9 M€.

Is LELIEVRE CONSTRUCTIONS RENOVATION PAVILLON profitable?

LELIEVRE CONSTRUCTIONS RENOVATION PAVILLON recorded a net loss in 2017.

Where is the headquarters of LELIEVRE CONSTRUCTIONS RENOVATION PAVILLON ?

The headquarters of LELIEVRE CONSTRUCTIONS RENOVATION PAVILLON is located in LE LUART (72390), in the department Sarthe.

Where to find the tax return of LELIEVRE CONSTRUCTIONS RENOVATION PAVILLON ?

The tax return of LELIEVRE CONSTRUCTIONS RENOVATION PAVILLON 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 LELIEVRE CONSTRUCTIONS RENOVATION PAVILLON operate?

LELIEVRE CONSTRUCTIONS RENOVATION PAVILLON operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.