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LEPINOIS BOIS INDUSTRIE : revenue, balance sheet and financial ratios

LEPINOIS BOIS INDUSTRIE is a French company founded 26 years ago, specialized in the sector Sciage et rabotage du bois, hors imprégnation. Based in CHAUVIGNY (86300), this company of category PME shows in 2023 a revenue of 2.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - LEPINOIS BOIS INDUSTRIE (SIREN 430336693)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 2 524 717 € N/C N/C N/C N/C N/C N/C
Net income -823 € 42 897 € 153 170 € 17 385 € 1 117 € -111 461 € 14 268 € 91 997 € 49 377 €
EBITDA N/C N/C 202 396 € N/C N/C N/C N/C N/C N/C
Net margin N/C N/C 6.1% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, LEPINOIS BOIS INDUSTRIE records a net loss of 823 €. This deficit will reduce equity on the balance sheet.

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

-823 €

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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 107%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory.

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

106.654%

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

34.033%

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

22.5%

Solvency indicators evolution
LEPINOIS BOIS INDUSTRIE

Sector positioning

Debt ratio
106.65 2025
2023
2024
2025
Q1: 9.74
Med: 29.26
Q3: 71.27
Watch

In 2025, the debt ratio of LEPINOIS BOIS INDUSTRIE (106.65) 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
34.03% 2025
2023
2024
2025
Q1: 38.63%
Med: 57.73%
Q3: 70.76%
Watch

In 2025, the financial autonomy of LEPINOIS BOIS INDUSTRIE (34.0%) 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
1.59 years 2023
2023
Q1: 0.2 years
Med: 1.66 years
Q3: 4.06 years
Good

In 2023, the repayment capacity of LEPINOIS BOIS INDUSTRIE (1.59) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 269.94. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

269.935

Liquidity indicators evolution
LEPINOIS BOIS INDUSTRIE

Sector positioning

Liquidity ratio
269.94 2025
2023
2024
2025
Q1: 223.06
Med: 315.69
Q3: 467.32
Average +7 pts over 3 years

In 2025, the liquidity ratio of LEPINOIS BOIS INDUSTRIE (269.94) 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
2.13x 2023
2023
Q1: 0.42x
Med: 2.88x
Q3: 9.78x
Average

In 2023, the interest coverage of LEPINOIS BOIS INDUSTRIE (2.1x) 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: 292 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 435 days. Excellent situation: suppliers finance 143 days of the operating cycle (retail model).

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

0 €

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

292 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

435 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 and payment terms evolution
LEPINOIS BOIS INDUSTRIE

Positioning of LEPINOIS BOIS INDUSTRIE in its sector

Comparison with sector Sciage et rabotage du bois, hors imprégnation

Similar companies (Sciage et rabotage du bois, hors imprégnation)

Compare LEPINOIS BOIS INDUSTRIE with other companies in the same sector:

Voir toutes les statistiques du secteur Sciage et rabotage du bois, hors imprégnation

Frequently asked questions about LEPINOIS BOIS INDUSTRIE

What is the revenue of LEPINOIS BOIS INDUSTRIE ?

The revenue of LEPINOIS BOIS INDUSTRIE in 2023 is 2.5 M€.

Is LEPINOIS BOIS INDUSTRIE profitable?

LEPINOIS BOIS INDUSTRIE recorded a net loss in 2025.

Where is the headquarters of LEPINOIS BOIS INDUSTRIE ?

The headquarters of LEPINOIS BOIS INDUSTRIE is located in CHAUVIGNY (86300), in the department Vienne.

Where to find the tax return of LEPINOIS BOIS INDUSTRIE ?

The tax return of LEPINOIS BOIS INDUSTRIE 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 LEPINOIS BOIS INDUSTRIE operate?

LEPINOIS BOIS INDUSTRIE operates in the sector Sciage et rabotage du bois, hors imprégnation (NAF code 16.10A). See the 'Sector positioning' section above to compare the company with its competitors.