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 2026-04-18

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

In 2020, SARL LANCON TERRASSEMENT achieves revenue of 253 k€. Vs 2019, growth of +24% (203 k€ -> 253 k€). After deducting consumption (65 k€), gross margin stands at 188 k€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 56 k€, representing 22.0% of revenue. Warning negative scissor effect: despite revenue change (+24%), EBITDA varies by -4%, reducing margin by 6.5 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 48 k€, i.e. 18.8% of revenue. This profit can be retained or distributed to shareholders.

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

The debt ratio (= Financial debt / Equity x 100) stands at 457%. 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 71%. 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 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 32.0% 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 (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

Debt ratio
457.49 2020
2019
2020
Q1: 9.53
Med: 45.67
Q3: 120.27
Average

In 2020, the debt ratio of SARL LANCON TERRASSEMENT (457.49) 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
70.6% 2020
2019
2020
Q1: 18.49%
Med: 36.23%
Q3: 53.77%
Excellent

In 2020, the financial autonomy of SARL LANCON TERRASSEMENT (70.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
1.84 years 2020
2019
2020
Q1: 0.0 years
Med: 0.76 years
Q3: 2.77 years
Average -12 pts over 2 years

In 2020, the repayment capacity of SARL LANCON TERRASSEMENT (1.84) 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 120.71. 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 3.7x. Financial charges are adequately covered by operations.

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

Liquidity ratio
120.71 2020
2019
2020
Q1: 144.81
Med: 205.65
Q3: 310.25
Watch

In 2020, the liquidity ratio of SARL LANCON TERRASSEMENT (120.71) 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
3.73x 2020
2019
2020
Q1: 0.0x
Med: 0.54x
Q3: 2.89x
Excellent

In 2020, the interest coverage of SARL LANCON TERRASSEMENT (3.7x) 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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-142 days): operations structurally generate cash.

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.