Employees: 12 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1995-01-01 (31 years)Status: ActiveBusiness sector: Services funérairesLocation: GRANDVILLIERS (60210), Oise
P.LEFEBVRE ET FILS : revenue, balance sheet and financial ratios
P.LEFEBVRE ET FILS is a French company
founded 31 years ago,
specialized in the sector Services funéraires.
Based in GRANDVILLIERS (60210),
this company of category PME
shows in 2022 a revenue of 2.9 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - P.LEFEBVRE ET FILS (SIREN 400592903)
Indicator
2024
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
2 876 480 €
N/C
N/C
2 427 706 €
2 417 949 €
2 167 023 €
2 157 850 €
Net income
11 661 €
81 152 €
83 221 €
38 681 €
41 279 €
80 409 €
79 212 €
102 410 €
EBITDA
N/C
80 040 €
N/C
N/C
109 018 €
162 111 €
123 933 €
170 063 €
Net margin
N/C
2.8%
N/C
N/C
1.7%
3.3%
3.7%
4.7%
Revenue and income statement
In 2024, P.LEFEBVRE ET FILS generates positive net income of 12 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 102 k€ -> 12 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
11 661 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
35.062%
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
48.461%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2024
Debt ratio
10.468
9.221
16.308
12.655
14.875
24.573
18.906
35.062
Financial autonomy
57.996
58.375
55.887
58.947
54.837
49.231
53.393
48.461
Repayment capacity
0.657
0.672
1.033
1.199
None
None
3.069
None
Cash flow / Revenue
6.36%
5.637%
5.95%
3.879%
None%
None%
1.96%
None%
Sector positioning
Debt ratio
35.062024
2021
2022
2024
Q1: 4.12
Med: 20.05
Q3: 55.53
Average+9 pts over 3 years
In 2024, the debt ratio of P.LEFEBVRE ET FILS (35.06) 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
48.46%2024
2021
2022
2024
Q1: 29.89%
Med: 52.45%
Q3: 67.81%
Average
In 2024, the financial autonomy of P.LEFEBVRE ET FILS (48.5%) 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
3.07 years2022
2022
Q1: 0.0 years
Med: 0.81 years
Q3: 2.79 years
Average
In 2022, the repayment capacity of P.LEFEBVRE ET FILS (3.07) 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 160.23. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
160.233
Liquidity indicators evolution P.LEFEBVRE ET FILS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2024
Liquidity ratio
187.04
192.621
188.428
203.864
190.599
178.241
195.31
160.233
Interest coverage
0.793
0.653
0.576
1.014
None
None
1.411
None
Sector positioning
Liquidity ratio
160.232024
2021
2022
2024
Q1: 143.23
Med: 221.26
Q3: 335.42
Average-6 pts over 3 years
In 2024, the liquidity ratio of P.LEFEBVRE ET FILS (160.23) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
Interest coverage
1.41x2022
2022
Q1: 0.0x
Med: 0.88x
Q3: 3.46x
Good
In 2022, the interest coverage of P.LEFEBVRE ET FILS (1.4x) 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.
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
0 €
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
0 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
0 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 and payment terms evolution P.LEFEBVRE ET FILS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2024
Operating WCR
264 035 €
197 763 €
221 968 €
263 989 €
0 €
0 €
320 095 €
0 €
Inventory turnover (days)
36
32
40
37
0
0
36
0
Customer payment term (days)
52
46
41
47
0
0
40
0
Supplier payment term (days)
53
58
39
36
0
0
58
0
Positioning of P.LEFEBVRE ET FILS in its sector
Comparison with sector Services funéraires
Valuation estimate
Based on 108 transactions of similar company sales
(all years),
the value of P.LEFEBVRE ET FILS is estimated at
35 514 €
(range 13 170€ - 79 055€).
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 value2024
108 transactions
13k€35k€79k€
35 514 €Range: 13 170€ - 79 055€
NAF 5 all-time
Valuation method used
Net Income Multiple
11 661 €
×
3.0x
=35 514 €
Range: 13 171€ - 79 056€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 108 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 (Services funéraires)
Compare P.LEFEBVRE ET FILS with other companies in the same sector:
Frequently asked questions about P.LEFEBVRE ET FILS
What is the revenue of P.LEFEBVRE ET FILS ?
The revenue of P.LEFEBVRE ET FILS in 2022 is 2.9 M€.
Is P.LEFEBVRE ET FILS profitable?
Yes, P.LEFEBVRE ET FILS generated a net profit of 12 k€ in 2024.
Where is the headquarters of P.LEFEBVRE ET FILS ?
The headquarters of P.LEFEBVRE ET FILS is located in GRANDVILLIERS (60210), in the department Oise.
Where to find the tax return of P.LEFEBVRE ET FILS ?
The tax return of P.LEFEBVRE ET FILS 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 P.LEFEBVRE ET FILS operate?
P.LEFEBVRE ET FILS operates in the sector Services funéraires (NAF code 96.03Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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