SARL LATHUILLE FRERES MACONN : revenue, balance sheet and financial ratios

SARL LATHUILLE FRERES MACONN is a French company founded 59 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in SAINT-JEAN-DE-SIXT (74450), this company of category PME shows in 2025 a revenue of 19.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SARL LATHUILLE FRERES MACONN (SIREN 326720109)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 19 149 271 € 17 718 565 € 18 345 257 € 19 694 492 € 20 130 996 € 17 325 811 € 18 234 625 € 18 751 651 € 15 387 574 € 14 192 001 €
Net income 575 510 € 492 568 € 180 837 € 296 720 € 674 674 € 490 638 € 897 541 € 1 191 444 € 36 337 € 699 748 €
EBITDA 1 868 156 € 1 917 593 € 1 339 983 € 1 516 960 € 1 851 784 € 1 697 668 € 2 229 559 € 3 052 617 € 1 006 295 € 1 894 512 €
Net margin 3.0% 2.8% 1.0% 1.5% 3.4% 2.8% 4.9% 6.4% 0.2% 4.9%

Revenue and income statement

In 2025, SARL LATHUILLE FRERES MACONN achieves revenue of 19.1 M€. Revenue is growing positively over 10 years (CAGR: +3.4%). Vs 2024: +8%. After deducting consumption (3.8 M€), gross margin stands at 15.4 M€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.9 M€, representing 9.8% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 576 k€, i.e. 3.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

19 149 271 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

15 384 066 €

EBITDA (2025) ?
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

1 868 156 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

464 689 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

575 510 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.8%

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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 12%. 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 56%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

12.001%

Financial autonomy (2025) ?
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

55.585%

Cash flow / Revenue (2025) ?
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

8.521%

Repayment capacity (2025) ?
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

0.541

Asset age ratio (2025) ?
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

23.4%

Solvency indicators evolution
SARL LATHUILLE FRERES MACONN

Sector positioning

Debt ratio
12.0 2025
2023
2024
2025
Q1: 5.29
Med: 20.37
Q3: 51.81
Good -9 pts over 3 years

In 2025, the debt ratio of SARL LATHUILLE FRERES MACONN (12.00) 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
55.59% 2025
2023
2024
2025
Q1: 23.52%
Med: 42.41%
Q3: 60.46%
Good -7 pts over 3 years

In 2025, the financial autonomy of SARL LATHUILLE FRERES MACONN (55.6%) 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
0.54 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.41 years
Q3: 1.27 years
Average -21 pts over 3 years

In 2025, the repayment capacity of SARL LATHUILLE FRERES MACONN (0.54) 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 214.79. 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 3.3x. Financial charges are adequately covered by operations.

Liquidity ratio (2025) ?
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

214.794

Interest coverage (2025) ?
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

3.299

Liquidity indicators evolution
SARL LATHUILLE FRERES MACONN

Sector positioning

Liquidity ratio
214.79 2025
2023
2024
2025
Q1: 151.26
Med: 213.13
Q3: 324.49
Good -25 pts over 3 years

In 2025, the liquidity ratio of SARL LATHUILLE FRERES MACONN (214.79) 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
3.3x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.75x
Q3: 3.45x
Good

In 2025, the interest coverage of SARL LATHUILLE FRERES MACONN (3.3x) 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: 71 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 69 days. The company must finance 2 days of gap between collections and payments. Overall, WCR represents 46 days of revenue, i.e. 2.4 M€ to permanently finance.

Operating WCR (2025) ?
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

2 422 574 €

Customer credit (2025) ?
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

71 j

Supplier credit (2025) ?
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

69 j

Inventory turnover (2025) ?
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 in days of revenue (2025) ?
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

46 j

WCR and payment terms evolution
SARL LATHUILLE FRERES MACONN

Positioning of SARL LATHUILLE FRERES MACONN in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 1 138 780€ to 4 476 409€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
1138k€ 1606k€ 4476k€
1 606 776 € Range: 1 138 780€ - 4 476 409€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 maçonnerie générale et gros œuvre de bâtiment)

Compare SARL LATHUILLE FRERES MACONN with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about SARL LATHUILLE FRERES MACONN

What is the revenue of SARL LATHUILLE FRERES MACONN ?

The revenue of SARL LATHUILLE FRERES MACONN in 2025 is 19.1 M€.

Is SARL LATHUILLE FRERES MACONN profitable?

Yes, SARL LATHUILLE FRERES MACONN generated a net profit of 576 k€ in 2025.

Where is the headquarters of SARL LATHUILLE FRERES MACONN ?

The headquarters of SARL LATHUILLE FRERES MACONN is located in SAINT-JEAN-DE-SIXT (74450), in the department Haute-Savoie.

Where to find the tax return of SARL LATHUILLE FRERES MACONN ?

The tax return of SARL LATHUILLE FRERES MACONN 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 LATHUILLE FRERES MACONN operate?

SARL LATHUILLE FRERES MACONN operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.