SA DE CONSTRUCTION DE LA VILLE DE LYON : revenue, balance sheet and financial ratios

SA DE CONSTRUCTION DE LA VILLE DE LYON is a French company founded 72 years ago, specialized in the sector Location de logements. Based in LYON (69005), this company of category ETI shows in 2022 a revenue of 77.2 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 - SA DE CONSTRUCTION DE LA VILLE DE LYON (SIREN 954502142)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 77 155 379 € 73 273 336 € 68 055 557 € 64 879 827 € 64 889 550 € 62 591 132 € 61 533 176 €
Net income 17 916 692 € 11 883 293 € 7 068 645 € 8 406 366 € 7 348 160 € 5 007 308 € 6 288 061 €
EBITDA 34 898 838 € 34 867 458 € 35 830 055 € 31 541 303 € 31 086 482 € 31 128 334 € 28 905 161 €
Net margin 23.2% 16.2% 10.4% 13.0% 11.3% 8.0% 10.2%

Revenue and income statement

In 2022, SA DE CONSTRUCTION DE LA VILLE DE LYON achieves revenue of 77.2 M€. Revenue is growing positively over 7 years (CAGR: +3.8%). Vs 2021: +5%. After deducting consumption (2.1 M€), gross margin stands at 75.0 M€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 34.9 M€, representing 45.2% of revenue. Warning negative scissor effect: despite revenue change (+5%), EBITDA varies by +0%, reducing margin by 2.4 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 17.9 M€, i.e. 23.2% of revenue. This profit can be retained or distributed to shareholders.

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

77 155 379 €

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

75 019 143 €

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

34 898 838 €

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

13 548 737 €

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

17 916 692 €

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

45.2%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 265%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 15.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 31.6% 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 (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

264.656%

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

25.689%

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

31.556%

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

15.208

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

56.9%

Solvency indicators evolution
SA DE CONSTRUCTION DE LA VILLE DE LYON

Sector positioning

Debt ratio
264.66 2022
2020
2021
2022
Q1: -361.33
Med: 0.0
Q3: 130.68
Average

In 2022, the debt ratio of SA DE CONSTRUCTION DE LA ... (264.66) 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
25.69% 2022
2020
2021
2022
Q1: 0.0%
Med: 38.87%
Q3: 96.99%
Average

In 2022, the financial autonomy of SA DE CONSTRUCTION DE LA ... (25.7%) 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
15.21 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.37 years
Q3: 17.44 years
Average

In 2022, the repayment capacity of SA DE CONSTRUCTION DE LA ... (15.21) 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 275.11. 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 30.3x. Operating income very largely covers interest expenses: high safety margin.

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

275.106

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

30.253

Liquidity indicators evolution
SA DE CONSTRUCTION DE LA VILLE DE LYON

Sector positioning

Liquidity ratio
275.11 2022
2020
2021
2022
Q1: 10.49
Med: 123.75
Q3: 710.75
Good

In 2022, the liquidity ratio of SA DE CONSTRUCTION DE LA ... (275.11) 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
30.25x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 18.75x
Excellent

In 2022, the interest coverage of SA DE CONSTRUCTION DE LA ... (30.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 125 days. Excellent situation: suppliers finance 67 days of the operating cycle (retail model). Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 40 days of revenue, i.e. 8.5 M€ to permanently finance.

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

8 515 639 €

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

58 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

125 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

12 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

40 j

WCR and payment terms evolution
SA DE CONSTRUCTION DE LA VILLE DE LYON

Positioning of SA DE CONSTRUCTION DE LA VILLE DE LYON in its sector

Comparison with sector Location de logements

Valuation estimate

Based on 241 transactions of similar company sales in 2022, the value of SA DE CONSTRUCTION DE LA VILLE DE LYON is estimated at 87 006 623 € (range 35 838 160€ - 203 134 293€). With an EBITDA of 34 898 838€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.68x (in line with sector norms). 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 2022
241 transactions
35838k€ 87006k€ 203134k€
87 006 623 € Range: 35 838 160€ - 203 134 293€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
34 898 838 € × 3.3x
Estimation 114 135 102 €
46 736 570€ - 253 861 958€
Revenue Multiple 30%
77 155 379 € × 0.68x
Estimation 52 092 144 €
23 568 816€ - 148 468 522€
Net Income Multiple 20%
17 916 692 € × 4.0x
Estimation 71 557 149 €
26 996 155€ - 158 313 792€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 241 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 (Location de logements)

Compare SA DE CONSTRUCTION DE LA VILLE DE LYON with other companies in the same sector:

Voir toutes les statistiques du secteur Location de logements

Frequently asked questions about SA DE CONSTRUCTION DE LA VILLE DE LYON

What is the revenue of SA DE CONSTRUCTION DE LA VILLE DE LYON ?

The revenue of SA DE CONSTRUCTION DE LA VILLE DE LYON in 2022 is 77.2 M€.

Is SA DE CONSTRUCTION DE LA VILLE DE LYON profitable?

Yes, SA DE CONSTRUCTION DE LA VILLE DE LYON generated a net profit of 17.9 M€ in 2022.

Where is the headquarters of SA DE CONSTRUCTION DE LA VILLE DE LYON ?

The headquarters of SA DE CONSTRUCTION DE LA VILLE DE LYON is located in LYON (69005), in the department Rhone.

Where to find the tax return of SA DE CONSTRUCTION DE LA VILLE DE LYON ?

The tax return of SA DE CONSTRUCTION DE LA VILLE DE LYON 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 SA DE CONSTRUCTION DE LA VILLE DE LYON operate?

SA DE CONSTRUCTION DE LA VILLE DE LYON operates in the sector Location de logements (NAF code 68.20A). See the 'Sector positioning' section above to compare the company with its competitors.