LYON ASSAINISSEMENT SERVICES : revenue, balance sheet and financial ratios

LYON ASSAINISSEMENT SERVICES is a French company founded 13 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in SAINT-PRIEST (69800), this company of category PME shows in 2017 a revenue of 210 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 - LYON ASSAINISSEMENT SERVICES (SIREN 790552566)
Indicator 2017 2016
Revenue 209 585 € 186 772 €
Net income 17 600 € 35 600 €
EBITDA 36 910 € 60 535 €
Net margin 8.4% 19.1%

Revenue and income statement

In 2017, LYON ASSAINISSEMENT SERVICES achieves revenue of 210 k€. Vs 2016, growth of +12% (187 k€ -> 210 k€). After deducting consumption (22 k€), gross margin stands at 188 k€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 37 k€, representing 17.6% of revenue. Warning negative scissor effect: despite revenue change (+12%), EBITDA varies by -39%, reducing margin by 14.8 pts. This reflects costs rising faster than 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 18 k€, i.e. 8.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

209 585 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

187 959 €

EBITDA (2017) ?
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

36 910 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

21 765 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

17 600 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

17.6%

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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 13%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.6% 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 (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

12.91%

Financial autonomy (2017) ?
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

4.585%

Cash flow / Revenue (2017) ?
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

15.621%

Repayment capacity (2017) ?
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

0.273

Asset age ratio (2017) ?
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

65.6%

Solvency indicators evolution
LYON ASSAINISSEMENT SERVICES

Sector positioning

Debt ratio
12.91 2017
2016
2017
Q1: 5.68
Med: 32.77
Q3: 96.48
Good -16 pts over 2 years

In 2017, the debt ratio of LYON ASSAINISSEMENT SERVICES (12.91) 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
4.58% 2017
2016
2017
Q1: 17.08%
Med: 35.29%
Q3: 54.1%
Watch

In 2017, the financial autonomy of LYON ASSAINISSEMENT SERVICES (4.6%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.27 years 2017
2016
2017
Q1: 0.0 years
Med: 0.48 years
Q3: 1.84 years
Good -7 pts over 2 years

In 2017, the repayment capacity of LYON ASSAINISSEMENT SERVICES (0.27) 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 88.31. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2017) ?
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

88.307

Interest coverage (2017) ?
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

0.891

Liquidity indicators evolution
LYON ASSAINISSEMENT SERVICES

Sector positioning

Liquidity ratio
88.31 2017
2016
2017
Q1: 123.41
Med: 175.78
Q3: 267.84
Watch -53 pts over 2 years

In 2017, the liquidity ratio of LYON ASSAINISSEMENT SERVICES (88.31) 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
0.89x 2017
2016
2017
Q1: 0.0x
Med: 0.99x
Q3: 4.32x
Average

In 2017, the interest coverage of LYON ASSAINISSEMENT SERVICES (0.9x) 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: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 239 days. Excellent situation: suppliers finance 191 days of the operating cycle (retail model). WCR is negative (-113 days): operations structurally generate cash.

Operating WCR (2017) ?
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

-65 870 €

Customer credit (2017) ?
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

48 j

Supplier credit (2017) ?
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

239 j

Inventory turnover (2017) ?
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 (2017) ?
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

-113 j

WCR and payment terms evolution
LYON ASSAINISSEMENT SERVICES

Positioning of LYON ASSAINISSEMENT SERVICES in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of LYON ASSAINISSEMENT SERVICES is estimated at 51 835 € (range 17 045€ - 132 378€). With an EBITDA of 36 910€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (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 2017
120 transactions
17k€ 51k€ 132k€
51 835 € Range: 17 045€ - 132 378€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
36 910 € × 1.4x
Estimation 50 684 €
11 999€ - 134 330€
Revenue Multiple 30%
209 585 € × 0.22x
Estimation 47 063 €
25 314€ - 101 913€
Net Income Multiple 20%
17 600 € × 3.5x
Estimation 61 872 €
17 260€ - 173 198€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 terrassement courants et travaux préparatoires)

Compare LYON ASSAINISSEMENT SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about LYON ASSAINISSEMENT SERVICES

What is the revenue of LYON ASSAINISSEMENT SERVICES ?

The revenue of LYON ASSAINISSEMENT SERVICES in 2017 is 210 k€.

Is LYON ASSAINISSEMENT SERVICES profitable?

Yes, LYON ASSAINISSEMENT SERVICES generated a net profit of 18 k€ in 2017.

Where is the headquarters of LYON ASSAINISSEMENT SERVICES ?

The headquarters of LYON ASSAINISSEMENT SERVICES is located in SAINT-PRIEST (69800), in the department Rhone.

Where to find the tax return of LYON ASSAINISSEMENT SERVICES ?

The tax return of LYON ASSAINISSEMENT SERVICES 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 LYON ASSAINISSEMENT SERVICES operate?

LYON ASSAINISSEMENT SERVICES operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.