LES 4 FRERES SALVADOR : revenue, balance sheet and financial ratios

LES 4 FRERES SALVADOR is a French company founded 16 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in PORT-DE-BOUC (13110), this company of category PME shows in 2024 a revenue of 117 k€. 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 - LES 4 FRERES SALVADOR (SIREN 518605910)
Indicator 2024 2023 2021 2020 2019 2018 2016
Revenue 117 003 € 243 788 € 124 399 € 178 898 € 137 430 € 128 572 € 149 045 €
Net income 15 702 € 25 688 € -12 767 € 31 883 € -13 354 € 42 915 € 6 296 €
EBITDA 19 995 € 26 453 € -12 686 € 36 267 € -13 178 € 43 193 € 11 336 €
Net margin 13.4% 10.5% -10.3% 17.8% -9.7% 33.4% 4.2%

Revenue and income statement

In 2024, LES 4 FRERES SALVADOR achieves revenue of 117 k€. Activity remains stable over the period (CAGR: -3.0%). Significant drop of -52% vs 2023. After deducting consumption (4 k€), gross margin stands at 113 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20 k€, representing 17.1% of revenue. Positive scissor effect: EBITDA margin improves by +6.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 16 k€, i.e. 13.4% 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

117 003 €

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

113 376 €

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

19 995 €

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

17 590 €

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

15 702 €

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

17.1%

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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 15%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 81%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

15.405%

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

81.167%

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

15.478%

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

0.748

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

22.4%

Solvency indicators evolution
LES 4 FRERES SALVADOR

Sector positioning

Debt ratio
15.4 2024
2021
2023
2024
Q1: 1.22
Med: 17.23
Q3: 51.19
Good

In 2024, the debt ratio of LES 4 FRERES SALVADOR (15.40) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
81.17% 2024
2021
2023
2024
Q1: 11.24%
Med: 33.41%
Q3: 54.18%
Excellent

In 2024, the financial autonomy of LES 4 FRERES SALVADOR (81.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.75 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.03 years
Average +43 pts over 3 years

In 2024, the repayment capacity of LES 4 FRERES SALVADOR (0.75) 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 1490.26. 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

1490.264

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

0.0

Liquidity indicators evolution
LES 4 FRERES SALVADOR

Sector positioning

Liquidity ratio
1490.26 2024
2021
2023
2024
Q1: 138.85
Med: 197.41
Q3: 306.86
Excellent

In 2024, the liquidity ratio of LES 4 FRERES SALVADOR (1490.26) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.21x
Average

In 2024, the interest coverage of LES 4 FRERES SALVADOR (0.0x) 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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 3 days. The company must finance 11 days of gap between collections and payments. Overall, WCR represents 31 days of revenue, i.e. 10 k€ to permanently finance. Over 2016-2024, WCR increased by +172%, requiring additional financing.

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

10 077 €

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

14 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

3 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 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

31 j

WCR and payment terms evolution
LES 4 FRERES SALVADOR

Positioning of LES 4 FRERES SALVADOR 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 (25 transactions). This range of 28 227€ to 81 792€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
28k€ 54k€ 81k€
54 052 € Range: 28 227€ - 81 792€
NAF 5 année 2024

Valuation evolution

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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare LES 4 FRERES SALVADOR 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 LES 4 FRERES SALVADOR

What is the revenue of LES 4 FRERES SALVADOR ?

The revenue of LES 4 FRERES SALVADOR in 2024 is 117 k€.

Is LES 4 FRERES SALVADOR profitable?

Yes, LES 4 FRERES SALVADOR generated a net profit of 16 k€ in 2024.

Where is the headquarters of LES 4 FRERES SALVADOR ?

The headquarters of LES 4 FRERES SALVADOR is located in PORT-DE-BOUC (13110), in the department Bouches-du-Rhone.

Where to find the tax return of LES 4 FRERES SALVADOR ?

The tax return of LES 4 FRERES SALVADOR 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 LES 4 FRERES SALVADOR operate?

LES 4 FRERES SALVADOR 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.