LOPEZ MATERIAUX TRAVAUX PUBLICS : revenue, balance sheet and financial ratios

LOPEZ MATERIAUX TRAVAUX PUBLICS is a French company founded 26 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in POUSSAN (34560), this company of category PME shows in 2024 a revenue of 1.6 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 - LOPEZ MATERIAUX TRAVAUX PUBLICS (SIREN 423336395)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 577 834 € 1 113 124 € 1 267 293 € 2 067 881 € 2 476 298 € 2 265 018 € 1 065 891 € 1 357 336 € 1 786 991 €
Net income 114 782 € 101 736 € 60 562 € 290 496 € 232 466 € 199 347 € 39 333 € 44 222 € 82 945 €
EBITDA 242 480 € 150 078 € 89 418 € 409 600 € 361 501 € 287 906 € 55 375 € 78 466 € 141 726 €
Net margin 7.3% 9.1% 4.8% 14.0% 9.4% 8.8% 3.7% 3.3% 4.6%

Revenue and income statement

In 2024, LOPEZ MATERIAUX TRAVAUX PUBLICS achieves revenue of 1.6 M€. Activity remains stable over the period (CAGR: -1.5%). Vs 2023, growth of +42% (1.1 M€ -> 1.6 M€). After deducting consumption (1.1 M€), gross margin stands at 509 k€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 242 k€, representing 15.4% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 115 k€, i.e. 7.3% 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

1 577 834 €

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

508 929 €

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

242 480 €

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

127 046 €

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

114 782 €

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

15.4%

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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 0%. 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 93%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.0% 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

0.067%

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

92.59%

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

13.972%

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

0.009

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

46.1%

Solvency indicators evolution
LOPEZ MATERIAUX TRAVAUX PUBLICS

Sector positioning

Debt ratio
0.07 2024
2022
2023
2024
Q1: 0.04
Med: 9.13
Q3: 39.41
Good

In 2024, the debt ratio of LOPEZ MATERIAUX TRAVAUX P... (0.07) 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
92.59% 2024
2022
2023
2024
Q1: 27.43%
Med: 48.79%
Q3: 66.47%
Excellent

In 2024, the financial autonomy of LOPEZ MATERIAUX TRAVAUX P... (92.6%) 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
0.01 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.32 years
Good -12 pts over 3 years

In 2024, the repayment capacity of LOPEZ MATERIAUX TRAVAUX P... (0.01) 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 821.02. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

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

821.024

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

0.08

Liquidity indicators evolution
LOPEZ MATERIAUX TRAVAUX PUBLICS

Sector positioning

Liquidity ratio
821.02 2024
2022
2023
2024
Q1: 169.25
Med: 248.65
Q3: 383.9
Excellent

In 2024, the liquidity ratio of LOPEZ MATERIAUX TRAVAUX P... (821.02) 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
0.08x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.63x
Q3: 5.9x
Average -30 pts over 3 years

In 2024, the interest coverage of LOPEZ MATERIAUX TRAVAUX P... (0.1x) 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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 134 days. Excellent situation: suppliers finance 117 days of the operating cycle (retail model). Inventory turnover is 90 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 122 days of revenue, i.e. 536 k€ to permanently finance. Notable WCR improvement over the period (-47%), freeing up cash.

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

535 754 €

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

17 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

134 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

90 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

122 j

WCR and payment terms evolution
LOPEZ MATERIAUX TRAVAUX PUBLICS

Positioning of LOPEZ MATERIAUX TRAVAUX PUBLICS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 216 337€ to 730 388€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
216k€ 333k€ 730k€
333 129 € Range: 216 337€ - 730 388€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 (Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers)

Compare LOPEZ MATERIAUX TRAVAUX PUBLICS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about LOPEZ MATERIAUX TRAVAUX PUBLICS

What is the revenue of LOPEZ MATERIAUX TRAVAUX PUBLICS ?

The revenue of LOPEZ MATERIAUX TRAVAUX PUBLICS in 2024 is 1.6 M€.

Is LOPEZ MATERIAUX TRAVAUX PUBLICS profitable?

Yes, LOPEZ MATERIAUX TRAVAUX PUBLICS generated a net profit of 115 k€ in 2024.

Where is the headquarters of LOPEZ MATERIAUX TRAVAUX PUBLICS ?

The headquarters of LOPEZ MATERIAUX TRAVAUX PUBLICS is located in POUSSAN (34560), in the department Herault.

Where to find the tax return of LOPEZ MATERIAUX TRAVAUX PUBLICS ?

The tax return of LOPEZ MATERIAUX TRAVAUX PUBLICS 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 LOPEZ MATERIAUX TRAVAUX PUBLICS operate?

LOPEZ MATERIAUX TRAVAUX PUBLICS operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.