LH - LES BRIQUETIERS : revenue, balance sheet and financial ratios

LH - LES BRIQUETIERS is a French company founded 10 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in MONT-SAINT-AIGNAN (76130), this company of category PME shows in 2023 a revenue of 138 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 - LH - LES BRIQUETIERS (SIREN 815109509)
Indicator 2023 2020 2019 2018 2017 2016
Revenue 137 585 € 124 847 € 120 911 € 93 303 € N/C N/C
Net income -37 351 € 29 376 € 17 634 € -104 543 € -481 € -338 €
EBITDA 91 229 € 95 653 € 91 329 € -46 895 € -579 € -395 €
Net margin -27.1% 23.5% 14.6% -112.0% N/C N/C

Revenue and income statement

In 2023, LH - LES BRIQUETIERS achieves revenue of 138 k€. Over the period 2018-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +8.1%. Vs 2020, growth of +10% (125 k€ -> 138 k€). After deducting consumption (0 €), gross margin stands at 138 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 91 k€, representing 66.3% of revenue. Warning negative scissor effect: despite revenue change (+10%), EBITDA varies by -5%, reducing margin by 10.3 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -37 k€ (-27.1% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

137 585 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

137 585 €

EBITDA (2023) ?
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

91 229 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-29 318 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-37 351 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

66.3%

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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 -2655%. 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 -4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 60.5% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-2654.886%

Financial autonomy (2023) ?
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

-3.829%

Cash flow / Revenue (2023) ?
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

60.469%

Repayment capacity (2023) ?
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

7.982

Asset age ratio (2023) ?
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

66.2%

Solvency indicators evolution
LH - LES BRIQUETIERS

Sector positioning

Debt ratio
-2654.89 2023
2019
2020
2023
Q1: -25.79
Med: 7.7
Q3: 166.03
Excellent

In 2023, the debt ratio of LH - LES BRIQUETIERS (-2654.89) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-3.83% 2023
2019
2020
2023
Q1: 0.43%
Med: 30.83%
Q3: 76.17%
Average

In 2023, the financial autonomy of LH - LES BRIQUETIERS (-3.8%) 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
7.98 years 2023
2019
2020
2023
Q1: -0.3 years
Med: 0.44 years
Q3: 10.35 years
Average -6 pts over 3 years

In 2023, the repayment capacity of LH - LES BRIQUETIERS (7.98) 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 171.70. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 11.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

171.703

Interest coverage (2023) ?
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

10.993

Liquidity indicators evolution
LH - LES BRIQUETIERS

Sector positioning

Liquidity ratio
171.7 2023
2019
2020
2023
Q1: 95.03
Med: 298.23
Q3: 1220.9
Average -41 pts over 3 years

In 2023, the liquidity ratio of LH - LES BRIQUETIERS (171.70) 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
10.99x 2023
2019
2020
2023
Q1: 0.0x
Med: 0.0x
Q3: 16.99x
Good -9 pts over 3 years

In 2023, the interest coverage of LH - LES BRIQUETIERS (11.0x) 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. Average customer payment term: 185 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 5 days. The gap of 180 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 13 days of revenue, i.e. 5 k€ to permanently finance.

Operating WCR (2023) ?
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

5 047 €

Customer credit (2023) ?
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

185 j

Supplier credit (2023) ?
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

5 j

Inventory turnover (2023) ?
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 (2023) ?
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

13 j

WCR and payment terms evolution
LH - LES BRIQUETIERS

Positioning of LH - LES BRIQUETIERS in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 215 transactions of similar company sales in 2023, the value of LH - LES BRIQUETIERS is estimated at 320 190 € (range 86 547€ - 532 429€). With an EBITDA of 91 229€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.51x (in line with sector norms). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2023
215 transactions
86k€ 320k€ 532k€
320 190 € Range: 86 547€ - 532 429€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
91 229 € × 5.2x
Estimation 470 153 €
119 283€ - 755 456€
Revenue Multiple 30%
137 585 € × 0.51x
Estimation 70 253 €
31 989€ - 160 719€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 (Location de terrains et d'autres biens immobiliers)

Compare LH - LES BRIQUETIERS with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about LH - LES BRIQUETIERS

What is the revenue of LH - LES BRIQUETIERS ?

The revenue of LH - LES BRIQUETIERS in 2023 is 138 k€.

Is LH - LES BRIQUETIERS profitable?

LH - LES BRIQUETIERS recorded a net loss in 2023.

Where is the headquarters of LH - LES BRIQUETIERS ?

The headquarters of LH - LES BRIQUETIERS is located in MONT-SAINT-AIGNAN (76130), in the department Seine-Maritime.

Where to find the tax return of LH - LES BRIQUETIERS ?

The tax return of LH - LES BRIQUETIERS 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 LH - LES BRIQUETIERS operate?

LH - LES BRIQUETIERS operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.