LEROUX COUVERTURE SARL : revenue, balance sheet and financial ratios

LEROUX COUVERTURE SARL is a French company founded 26 years ago, specialized in the sector Travaux de couverture par éléments. Based in VALLONS-DE-L'ERDRE (44540), this company of category PME shows in 2024 a revenue of 2.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - LEROUX COUVERTURE SARL (SIREN 432867497)
Indicator 2024 2023 2021 2020 2018
Revenue 2 061 780 € 1 437 107 € N/C N/C N/C
Net income 41 613 € 3 647 € 90 562 € 39 296 € 36 789 €
EBITDA -38 758 € 49 265 € N/C N/C N/C
Net margin 2.0% 0.3% N/C N/C N/C

Revenue and income statement

In 2024, LEROUX COUVERTURE SARL achieves revenue of 2.1 M€. Over the period 2023-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +43.5%. Vs 2023, growth of +43% (1.4 M€ -> 2.1 M€). After deducting consumption (930 k€), gross margin stands at 1.1 M€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -39 k€, representing -1.9% of revenue. Warning negative scissor effect: despite revenue change (+43%), EBITDA varies by -179%, reducing margin by 5.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 42 k€, i.e. 2.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 061 780 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 131 462 €

EBITDA (2024) ?
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

-38 758 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

83 087 €

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

41 613 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.9%

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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 51%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 40%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

50.905%

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

40.225%

Cash flow / Revenue (2024) ?
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

-3.182%

Repayment capacity (2024) ?
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

-1.561

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

26.7%

Solvency indicators evolution
LEROUX COUVERTURE SARL

Sector positioning

Debt ratio
50.91 2024
2021
2023
2024
Q1: 4.58
Med: 19.86
Q3: 51.33
Average +18 pts over 3 years

In 2024, the debt ratio of LEROUX COUVERTURE SARL (50.91) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
40.23% 2024
2021
2023
2024
Q1: 20.37%
Med: 41.52%
Q3: 58.49%
Average +8 pts over 3 years

In 2024, the financial autonomy of LEROUX COUVERTURE SARL (40.2%) 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
-1.56 years 2024
2023
2024
Q1: 0.0 years
Med: 0.33 years
Q3: 1.23 years
Excellent -50 pts over 2 years

In 2024, the repayment capacity of LEROUX COUVERTURE SARL (-1.56) 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 227.49. 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

227.492

Interest coverage (2024) ?
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

-46.107

Liquidity indicators evolution
LEROUX COUVERTURE SARL

Sector positioning

Liquidity ratio
227.49 2024
2021
2023
2024
Q1: 152.67
Med: 217.71
Q3: 316.79
Good +23 pts over 3 years

In 2024, the liquidity ratio of LEROUX COUVERTURE SARL (227.49) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-46.11x 2024
2023
2024
Q1: 0.0x
Med: 0.52x
Q3: 2.65x
Watch -51 pts over 2 years

In 2024, the interest coverage of LEROUX COUVERTURE SARL (-46.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. The company must finance 22 days of gap between collections and payments. Inventory turnover is 24 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 57 days of revenue, i.e. 324 k€ to permanently finance.

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

324 112 €

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

41 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

19 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

24 j

WCR in days of revenue (2024) ?
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

57 j

WCR and payment terms evolution
LEROUX COUVERTURE SARL

Positioning of LEROUX COUVERTURE SARL in its sector

Comparison with sector Travaux de couverture par éléments

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 131 405€ to 455 263€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
131k€ 233k€ 455k€
233 501 € Range: 131 405€ - 455 263€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 couverture par éléments)

Compare LEROUX COUVERTURE SARL with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de couverture par éléments

Frequently asked questions about LEROUX COUVERTURE SARL

What is the revenue of LEROUX COUVERTURE SARL ?

The revenue of LEROUX COUVERTURE SARL in 2024 is 2.1 M€.

Is LEROUX COUVERTURE SARL profitable?

Yes, LEROUX COUVERTURE SARL generated a net profit of 42 k€ in 2024.

Where is the headquarters of LEROUX COUVERTURE SARL ?

The headquarters of LEROUX COUVERTURE SARL is located in VALLONS-DE-L'ERDRE (44540), in the department Loire-Atlantique.

Where to find the tax return of LEROUX COUVERTURE SARL ?

The tax return of LEROUX COUVERTURE SARL 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 LEROUX COUVERTURE SARL operate?

LEROUX COUVERTURE SARL operates in the sector Travaux de couverture par éléments (NAF code 43.91B). See the 'Sector positioning' section above to compare the company with its competitors.