LHOTELLIER CONSTRUCTION : revenue, balance sheet and financial ratios

LHOTELLIER CONSTRUCTION is a French company founded 18 years ago, specialized in the sector Construction d'autres bâtiments. Based in BLANGY-SUR-BRESLE (76340), this company of category ETI shows in 2024 a revenue of 62.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - LHOTELLIER CONSTRUCTION (SIREN 504177759)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 62 476 463 € 47 787 045 € 52 866 295 € 44 941 709 € 30 845 947 € 31 682 904 € 35 359 907 € 26 908 824 € 23 498 744 €
Net income 59 248 € -1 343 129 € -595 524 € -117 333 € 21 396 € -553 653 € -299 019 € -301 374 € -1 028 157 €
EBITDA 230 245 € -762 847 € -674 459 € 141 069 € -1 458 758 € -156 040 € 46 574 € -541 331 € -397 041 €
Net margin 0.1% -2.8% -1.1% -0.3% 0.1% -1.7% -0.8% -1.1% -4.4%

Revenue and income statement

In 2024, LHOTELLIER CONSTRUCTION achieves revenue of 62.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +13.0%. Vs 2023, growth of +31% (47.8 M€ -> 62.5 M€). After deducting consumption (16.4 M€), gross margin stands at 46.1 M€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 230 k€, representing 0.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 59 k€, i.e. 0.1% 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

62 476 463 €

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

46 055 612 €

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

230 245 €

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

82 856 €

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

59 248 €

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

0.4%

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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 -626%. 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 -2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 18.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

-626.242%

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

-1.952%

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

0.263%

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

18.131

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

35.9%

Solvency indicators evolution
LHOTELLIER CONSTRUCTION

Sector positioning

Debt ratio
-626.24 2024
2022
2023
2024
Q1: 0.03
Med: 12.73
Q3: 55.62
Excellent -50 pts over 3 years

In 2024, the debt ratio of LHOTELLIER CONSTRUCTION (-626.24) 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
-1.95% 2024
2022
2023
2024
Q1: 6.61%
Med: 24.84%
Q3: 47.54%
Average

In 2024, the financial autonomy of LHOTELLIER CONSTRUCTION (-1.9%) 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
18.13 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 1.09 years
Watch +50 pts over 3 years

In 2024, the repayment capacity of LHOTELLIER CONSTRUCTION (18.13) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 116.02. 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 25.6x. Operating income very largely covers interest expenses: high safety margin.

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

116.022

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

25.623

Liquidity indicators evolution
LHOTELLIER CONSTRUCTION

Sector positioning

Liquidity ratio
116.02 2024
2022
2023
2024
Q1: 127.57
Med: 179.6
Q3: 283.39
Watch

In 2024, the liquidity ratio of LHOTELLIER CONSTRUCTION (116.02) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
25.62x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.65x
Excellent +50 pts over 3 years

In 2024, the interest coverage of LHOTELLIER CONSTRUCTION (25.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 94 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 80 days. The company must finance 14 days of gap between collections and payments. Overall, WCR represents 75 days of revenue, i.e. 13.0 M€ to permanently finance. Over 2016-2024, WCR increased by +146%, 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

13 026 343 €

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

94 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

80 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

75 j

WCR and payment terms evolution
LHOTELLIER CONSTRUCTION

Positioning of LHOTELLIER CONSTRUCTION in its sector

Comparison with sector Construction d'autres bâtiments

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of LHOTELLIER CONSTRUCTION is estimated at 2 511 811 € (range 1 603 528€ - 8 762 017€). With an EBITDA of 230 245€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (conservative valuation). 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 2024
113 transactions
1603k€ 2511k€ 8762k€
2 511 811 € Range: 1 603 528€ - 8 762 017€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
230 245 € × 3.6x
Estimation 839 988 €
316 548€ - 1 161 707€
Revenue Multiple 30%
62 476 463 € × 0.11x
Estimation 6 874 677 €
4 784 278€ - 26 954 373€
Net Income Multiple 20%
59 248 € × 2.5x
Estimation 147 070 €
49 858€ - 474 263€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction d'autres bâtiments)

Compare LHOTELLIER CONSTRUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Construction d'autres bâtiments

Frequently asked questions about LHOTELLIER CONSTRUCTION

What is the revenue of LHOTELLIER CONSTRUCTION ?

The revenue of LHOTELLIER CONSTRUCTION in 2024 is 62.5 M€.

Is LHOTELLIER CONSTRUCTION profitable?

Yes, LHOTELLIER CONSTRUCTION generated a net profit of 59 k€ in 2024.

Where is the headquarters of LHOTELLIER CONSTRUCTION ?

The headquarters of LHOTELLIER CONSTRUCTION is located in BLANGY-SUR-BRESLE (76340), in the department Seine-Maritime.

Where to find the tax return of LHOTELLIER CONSTRUCTION ?

The tax return of LHOTELLIER CONSTRUCTION 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 LHOTELLIER CONSTRUCTION operate?

LHOTELLIER CONSTRUCTION operates in the sector Construction d'autres bâtiments (NAF code 41.20B). See the 'Sector positioning' section above to compare the company with its competitors.