MENUISERIE LEGENDRE ET LUREAU : revenue, balance sheet and financial ratios

MENUISERIE LEGENDRE ET LUREAU is a French company founded 26 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in SABLONS (33910), this company of category PME shows in 2024 a revenue of 10.3 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 - MENUISERIE LEGENDRE ET LUREAU (SIREN 429399553)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016 2015 2014 2013
Revenue 10 289 875 € N/C N/C N/C N/C N/C N/C N/C N/C 8 853 268 € 7 311 798 €
Net income 625 359 € 393 339 € -486 506 € -77 904 € 77 396 € 155 343 € 222 835 € -74 876 € 70 461 € 109 144 € 173 816 €
EBITDA 873 263 € N/C N/C N/C N/C N/C N/C N/C N/C 252 593 € 360 728 €
Net margin 6.1% N/C N/C N/C N/C N/C N/C N/C N/C 1.2% 2.4%

Revenue and income statement

In 2024, MENUISERIE LEGENDRE ET LUREAU achieves revenue of 10.3 M€. Revenue is growing positively over 11 years (CAGR: +3.2%). After deducting consumption (4.4 M€), gross margin stands at 5.8 M€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 873 k€, representing 8.5% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 625 k€, i.e. 6.1% 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

10 289 875 €

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

5 849 483 €

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

873 263 €

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

787 515 €

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

625 359 €

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

8.5%

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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 19%. 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 54%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

19.085%

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

54.07%

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

7.27%

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

0.791

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

14.4%

Solvency indicators evolution
MENUISERIE LEGENDRE ET LUREAU

Sector positioning

Debt ratio
19.09 2024
2021
2023
2024
Q1: 4.28
Med: 20.74
Q3: 53.77
Good -11 pts over 3 years

In 2024, the debt ratio of MENUISERIE LEGENDRE ET LU... (19.09) 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
54.07% 2024
2021
2023
2024
Q1: 20.05%
Med: 40.86%
Q3: 57.83%
Good +10 pts over 3 years

In 2024, the financial autonomy of MENUISERIE LEGENDRE ET LU... (54.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.79 years 2024
2024
Q1: 0.0 years
Med: 0.35 years
Q3: 1.56 years
Average

In 2024, the repayment capacity of MENUISERIE LEGENDRE ET LU... (0.79) 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 253.61. 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 1.0x. 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

253.608

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

0.995

Liquidity indicators evolution
MENUISERIE LEGENDRE ET LUREAU

Sector positioning

Liquidity ratio
253.61 2024
2021
2023
2024
Q1: 151.53
Med: 214.69
Q3: 315.59
Good

In 2024, the liquidity ratio of MENUISERIE LEGENDRE ET LU... (253.61) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.99x 2024
2024
Q1: 0.0x
Med: 0.53x
Q3: 3.65x
Good

In 2024, the interest coverage of MENUISERIE LEGENDRE ET LU... (1.0x) 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: 53 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 54 days of revenue, i.e. 1.6 M€ to permanently finance.

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

1 550 684 €

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

53 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

57 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

20 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

54 j

WCR and payment terms evolution
MENUISERIE LEGENDRE ET LUREAU

Positioning of MENUISERIE LEGENDRE ET LUREAU in its sector

Comparison with sector Travaux de menuiserie bois et PVC

Valuation estimate

Based on 51 transactions of similar company sales in 2024, the value of MENUISERIE LEGENDRE ET LUREAU is estimated at 1 543 973 € (range 773 212€ - 2 401 595€). With an EBITDA of 873 263€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.14x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
51 tx
773k€ 1543k€ 2401k€
1 543 973 € Range: 773 212€ - 2 401 595€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
873 263 € × 1.6x
Estimation 1 354 622 €
749 340€ - 1 821 828€
Revenue Multiple 30%
10 289 875 € × 0.14x
Estimation 1 472 755 €
768 410€ - 1 739 944€
Net Income Multiple 20%
625 359 € × 3.4x
Estimation 2 124 180 €
840 096€ - 4 843 489€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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 menuiserie bois et PVC)

Compare MENUISERIE LEGENDRE ET LUREAU with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie bois et PVC

Frequently asked questions about MENUISERIE LEGENDRE ET LUREAU

What is the revenue of MENUISERIE LEGENDRE ET LUREAU ?

The revenue of MENUISERIE LEGENDRE ET LUREAU in 2024 is 10.3 M€.

Is MENUISERIE LEGENDRE ET LUREAU profitable?

Yes, MENUISERIE LEGENDRE ET LUREAU generated a net profit of 625 k€ in 2024.

Where is the headquarters of MENUISERIE LEGENDRE ET LUREAU ?

The headquarters of MENUISERIE LEGENDRE ET LUREAU is located in SABLONS (33910), in the department Gironde.

Where to find the tax return of MENUISERIE LEGENDRE ET LUREAU ?

The tax return of MENUISERIE LEGENDRE ET LUREAU 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 MENUISERIE LEGENDRE ET LUREAU operate?

MENUISERIE LEGENDRE ET LUREAU operates in the sector Travaux de menuiserie bois et PVC (NAF code 43.32A). See the 'Sector positioning' section above to compare the company with its competitors.