L.S.B LES SPECIALISTES DU BATIMENT : revenue, balance sheet and financial ratios

L.S.B LES SPECIALISTES DU BATIMENT is a French company founded 16 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in MARSEILLE (13012), this company of category PME shows in 2022 a revenue of 209 k€. 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 - L.S.B LES SPECIALISTES DU BATIMENT (SIREN 512648742)
Indicator 2022 2021 2020
Revenue 208 743 € 209 328 € 195 075 €
Net income -10 812 € 5 995 € -24 995 €
EBITDA 26 969 € 7 775 € -21 773 €
Net margin -5.2% 2.9% -12.8%

Revenue and income statement

In 2022, L.S.B LES SPECIALISTES DU BATIMENT achieves revenue of 209 k€. Revenue is growing positively over 3 years (CAGR: +3.4%). Slight decline of -0% vs 2021. After deducting consumption (70 k€), gross margin stands at 139 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 27 k€, representing 12.9% of revenue. Positive scissor effect: EBITDA margin improves by +9.2 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Net income is negative at -11 k€ (-5.2% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

208 743 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

138 995 €

EBITDA (2022) ?
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

26 969 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-6 447 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-10 812 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.9%

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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

34.091%

Financial autonomy (2022) ?
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

10.908%

Cash flow / Revenue (2022) ?
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

-4.515%

Repayment capacity (2022) ?
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

-0.223

Asset age ratio (2022) ?
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

18.7%

Solvency indicators evolution
L.S.B LES SPECIALISTES DU BATIMENT

Sector positioning

Debt ratio
34.09 2022
2020
2021
2022
Q1: 1.1
Med: 22.23
Q3: 70.96
Average -19 pts over 3 years

In 2022, the debt ratio of L.S.B LES SPECIALISTES DU... (34.09) 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
10.91% 2022
2020
2021
2022
Q1: 9.29%
Med: 29.07%
Q3: 49.77%
Average -8 pts over 3 years

In 2022, the financial autonomy of L.S.B LES SPECIALISTES DU... (10.9%) 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
-0.22 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.2 years
Q3: 1.6 years
Excellent

In 2022, the repayment capacity of L.S.B LES SPECIALISTES DU... (-0.22) 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 105.11. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2022) ?
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

105.107

Interest coverage (2022) ?
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

1.112

Liquidity indicators evolution
L.S.B LES SPECIALISTES DU BATIMENT

Sector positioning

Liquidity ratio
105.11 2022
2020
2021
2022
Q1: 132.95
Med: 187.99
Q3: 281.55
Watch -30 pts over 3 years

In 2022, the liquidity ratio of L.S.B LES SPECIALISTES DU... (105.11) 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
1.11x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.15x
Q3: 2.0x
Good +38 pts over 3 years

In 2022, the interest coverage of L.S.B LES SPECIALISTES DU... (1.1x) 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: 67 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. The gap of 35 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 16 days of revenue, i.e. 9 k€ to permanently finance. Notable WCR improvement over the period (-77%), freeing up cash.

Operating WCR (2022) ?
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

9 341 €

Customer credit (2022) ?
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

67 j

Supplier credit (2022) ?
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

32 j

Inventory turnover (2022) ?
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 (2022) ?
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

16 j

WCR and payment terms evolution
L.S.B LES SPECIALISTES DU BATIMENT

Positioning of L.S.B LES SPECIALISTES DU BATIMENT 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 (47 transactions). This range of 33 894€ to 67 401€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
33k€ 49k€ 67k€
49 578 € Range: 33 894€ - 67 401€
NAF 5 année 2022

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 47 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 L.S.B LES SPECIALISTES DU BATIMENT 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 L.S.B LES SPECIALISTES DU BATIMENT

What is the revenue of L.S.B LES SPECIALISTES DU BATIMENT ?

The revenue of L.S.B LES SPECIALISTES DU BATIMENT in 2022 is 209 k€.

Is L.S.B LES SPECIALISTES DU BATIMENT profitable?

L.S.B LES SPECIALISTES DU BATIMENT recorded a net loss in 2022.

Where is the headquarters of L.S.B LES SPECIALISTES DU BATIMENT ?

The headquarters of L.S.B LES SPECIALISTES DU BATIMENT is located in MARSEILLE (13012), in the department Bouches-du-Rhone.

Where to find the tax return of L.S.B LES SPECIALISTES DU BATIMENT ?

The tax return of L.S.B LES SPECIALISTES DU BATIMENT 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 L.S.B LES SPECIALISTES DU BATIMENT operate?

L.S.B LES SPECIALISTES DU BATIMENT 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.