SARL LANCON TERRASSEMENT : revenue, balance sheet and financial ratios

SARL LANCON TERRASSEMENT is a French company founded 11 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in VERNEUIL D'AVRE ET D'ITON (27130), this company of category PME shows in 2020 a revenue of 253 k€. 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 - SARL LANCON TERRASSEMENT (SIREN 809087414)
Indicator 2020 2019
Revenue 253 088 € 203 342 €
Net income 47 678 € 4 074 €
EBITDA 55 801 € 58 128 €
Net margin 18.8% 2.0%

Revenue and income statement

En 2020, SARL LANCON TERRASSEMENT alcanza unos ingresos de 253 k€. Vs 2019, crecimiento de +24% (203 k€ -> 253 k€). Tras deducir el consumo (65 k€), el margen bruto se sitúa en 188 k€, es decir, una tasa del 74%. El EBITDA alcanza 56 k€, representando el 22.0% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (+24%), el EBITDA varía en -4%, reduciendo el margen en 6.5 puntos. Este alto margen EBITDA proporciona una fuerte capacidad de autofinanciación. El resultado neto asciende a 48 k€, es decir, el 18.8% de los ingresos.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

253 088 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

188 281 €

EBITDA (2020) ?
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

55 801 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

22 584 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

47 678 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

21.9%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 457%. Situación crítica: la deuda supera significativamente los fondos propios. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 71%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios. La capacidad de reembolso indica que se necesitarían 1.8 años de flujo de caja. Este corto período demuestra una excelente sostenibilidad de la deuda. El flujo de caja representa el 32.0% de los ingresos. Este alto nivel proporciona una fuerte capacidad de autofinanciación.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

457.486%

Financial autonomy (2020) ?
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

70.6%

Cash flow / Revenue (2020) ?
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

31.959%

Repayment capacity (2020) ?
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

1.84

Asset age ratio (2020) ?
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

42.8%

Solvency indicators evolution
SARL LANCON TERRASSEMENT

Sector positioning

Ratio de endeudamiento
457.49 2020
2019
2020
Q1: 9.57
Med: 45.53
Q3: 120.15
Average

En 2020, el ratio de endeudamiento de SARL LANCON TERRASSEMENT (457.49) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
70.6% 2020
2019
2020
Q1: 18.52%
Med: 36.25%
Q3: 53.77%
Excelente

En 2020, el autonomía financiera de SARL LANCON TERRASSEMENT (70.6%) se sitúa en el top 25% del sector. Este ratio representa la parte del patrimonio en la financiación total. Alta autonomía refleja independencia financiera y capacidad para absorber choques.

Capacidad de reembolso
1.84 ans 2020
2019
2020
Q1: 0.0 ans
Med: 0.76 ans
Q3: 2.77 ans
Average -12 pts over 2 years

En 2020, el capacidad de reembolso de SARL LANCON TERRASSEMENT (1.8 ans) se sitúa por encima de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Un esfuerzo de reducción podría mejorar la solidez financiera.

Liquidity ratios

El ratio de liquidez se sitúa en 120.71. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 3.7x. Los gastos financieros están adecuadamente cubiertos por las operaciones.

Liquidity ratio (2020) ?
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

120.711

Interest coverage (2020) ?
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

3.731

Liquidity indicators evolution
SARL LANCON TERRASSEMENT

Sector positioning

Ratio de liquidez
120.71 2020
2019
2020
Q1: 144.94
Med: 205.84
Q3: 310.21
Vigilar

En 2020, el ratio de liquidez de SARL LANCON TERRASSEMENT (120.71) se sitúa en el 25% más bajo del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio inferior a 1 puede señalar tensiones potenciales de flujo de caja.

Cobertura de intereses
3.73x 2020
2019
2020
Q1: 0.0x
Med: 0.54x
Q3: 2.89x
Excelente

En 2020, el cobertura de intereses de SARL LANCON TERRASSEMENT (3.7x) se sitúa en el top 25% del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Alta cobertura significa que los gastos financieros pesan poco en la rentabilidad.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 33 días. Plazo proveedores: 59 días. Situación favorable. La rotación de existencias es de 20 días. Rotación rápida, señal de buena gestión de existencias. El FM es negativo (-142 días): las operaciones generan estructuralmente tesorería.

Operating WCR (2020) ?
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

-99 836 €

Customer credit (2020) ?
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

33 j

Supplier credit (2020) ?
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

59 j

Inventory turnover (2020) ?
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 (2020) ?
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

-142 j

WCR and payment terms evolution
SARL LANCON TERRASSEMENT

Positioning of SARL LANCON TERRASSEMENT 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 SARL LANCON TERRASSEMENT is estimated at 88 883 € (range 27 591€ - 232 298€). With an EBITDA of 55 801€, 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 2020
120 transactions
27k€ 88k€ 232k€
88 883 € Range: 27 591€ - 232 298€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
55 801 € × 1.4x
Estimation 76 625 €
18 140€ - 203 081€
Revenue Multiple 30%
253 088 € × 0.22x
Estimation 56 831 €
30 569€ - 123 067€
Net Income Multiple 20%
47 678 € × 3.5x
Estimation 167 609 €
46 757€ - 469 190€

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 SARL LANCON TERRASSEMENT with other companies in the same sector:

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

Frequently asked questions about SARL LANCON TERRASSEMENT

What is the revenue of SARL LANCON TERRASSEMENT ?

The revenue of SARL LANCON TERRASSEMENT in 2020 is 253 k€.

Is SARL LANCON TERRASSEMENT profitable?

Yes, SARL LANCON TERRASSEMENT generated a net profit of 48 k€ in 2020.

Where is the headquarters of SARL LANCON TERRASSEMENT ?

The headquarters of SARL LANCON TERRASSEMENT is located in VERNEUIL D'AVRE ET D'ITON (27130), in the department Eure.

Where to find the tax return of SARL LANCON TERRASSEMENT ?

The tax return of SARL LANCON TERRASSEMENT 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 SARL LANCON TERRASSEMENT operate?

SARL LANCON TERRASSEMENT 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.