SARL LEFIEF PERE ET FILS : revenue, balance sheet and financial ratios

SARL LEFIEF PERE ET FILS is a French company founded 22 years ago, specialized in the sector Travaux de revêtement des sols et des murs. Based in BRIZAY (37220), this company of category PME shows in 2018 a revenue of 182 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 LEFIEF PERE ET FILS (SIREN 449360635)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C N/C N/C 181 639 € 283 139 €
Net income 13 057 € -10 067 € 6 597 € 1 306 € -4 396 € -956 € -27 428 € 237 € -11 767 €
EBITDA N/C N/C N/C N/C N/C N/C N/C 2 378 € -3 766 €
Net margin N/C N/C N/C N/C N/C N/C N/C 0.1% -4.2%

Revenue and income statement

In 2025, SARL LEFIEF PERE ET FILS generates positive net income of 13 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

13 057 €

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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 20%. 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 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

20.243%

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

55.302%

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

1.2%

Solvency indicators evolution
SARL LEFIEF PERE ET FILS

Sector positioning

Debt ratio
20.24 2025
2023
2024
2025
Q1: 5.0
Med: 18.43
Q3: 51.59
Average -24 pts over 3 years

In 2025, the debt ratio of SARL LEFIEF PERE ET FILS (20.24) 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
55.3% 2025
2023
2024
2025
Q1: 23.08%
Med: 41.79%
Q3: 56.35%
Good

In 2025, the financial autonomy of SARL LEFIEF PERE ET FILS (55.3%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 269.77. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

269.766

Liquidity indicators evolution
SARL LEFIEF PERE ET FILS

Sector positioning

Liquidity ratio
269.77 2025
2023
2024
2025
Q1: 154.46
Med: 206.72
Q3: 297.14
Good -8 pts over 3 years

In 2025, the liquidity ratio of SARL LEFIEF PERE ET FILS (269.77) 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.

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 (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

0 €

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

0 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

0 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 and payment terms evolution
SARL LEFIEF PERE ET FILS

Positioning of SARL LEFIEF PERE ET FILS in its sector

Comparison with sector Travaux de revêtement des sols et des murs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 15 012€ to 53 895€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
15k€ 26k€ 53k€
26 072 € Range: 15 012€ - 53 895€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 47 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 revêtement des sols et des murs)

Compare SARL LEFIEF PERE ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de revêtement des sols et des murs

Frequently asked questions about SARL LEFIEF PERE ET FILS

What is the revenue of SARL LEFIEF PERE ET FILS ?

The revenue of SARL LEFIEF PERE ET FILS in 2018 is 182 k€.

Is SARL LEFIEF PERE ET FILS profitable?

Yes, SARL LEFIEF PERE ET FILS generated a net profit of 13 k€ in 2025.

Where is the headquarters of SARL LEFIEF PERE ET FILS ?

The headquarters of SARL LEFIEF PERE ET FILS is located in BRIZAY (37220), in the department Indre-et-Loire.

Where to find the tax return of SARL LEFIEF PERE ET FILS ?

The tax return of SARL LEFIEF PERE 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 SARL LEFIEF PERE ET FILS operate?

SARL LEFIEF PERE ET FILS operates in the sector Travaux de revêtement des sols et des murs (NAF code 43.33Z). See the 'Sector positioning' section above to compare the company with its competitors.