SARL LELOT ET FIFS : revenue, balance sheet and financial ratios

SARL LELOT ET FIFS is a French company founded 22 years ago, specialized in the sector Construction de maisons individuelles. Based in LA QUEUE-LES-YVELINES (78940), this company of category PME shows in 2020 a revenue of 791 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 LELOT ET FIFS (SIREN 450642194)
Indicator 2020 2019 2018 2017 2016 2015
Revenue 791 086 € 631 779 € 664 076 € 464 167 € 397 249 € 448 295 €
Net income 118 061 € -69 888 € 24 723 € 52 892 € -44 926 € -78 577 €
EBITDA 117 191 € -49 292 € 29 862 € 67 955 € -88 078 € -126 787 €
Net margin 14.9% -11.1% 3.7% 11.4% -11.3% -17.5%

Revenue and income statement

In 2020, SARL LELOT ET FIFS achieves revenue of 791 k€. Over the period 2015-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +12.0%. Vs 2019, growth of +25% (632 k€ -> 791 k€). After deducting consumption (147 k€), gross margin stands at 644 k€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 117 k€, representing 14.8% of revenue. Positive scissor effect: EBITDA margin improves by +22.6 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 118 k€, i.e. 14.9% 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

791 086 €

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

643 775 €

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

117 191 €

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

125 219 €

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

118 061 €

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

14.8%

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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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.9% 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

43.6%

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

48.469%

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

13.859%

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

0.713

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

0.8%

Solvency indicators evolution
SARL LELOT ET FIFS

Sector positioning

Debt ratio
43.6 2020
2018
2019
2020
Q1: 0.03
Med: 15.56
Q3: 82.98
Average -15 pts over 3 years

In 2020, the debt ratio of SARL LELOT ET FIFS (43.60) 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
48.47% 2020
2018
2019
2020
Q1: 4.78%
Med: 22.9%
Q3: 43.9%
Excellent +22 pts over 3 years

In 2020, the financial autonomy of SARL LELOT ET FIFS (48.5%) 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
0.71 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 1.22 years
Average -10 pts over 3 years

In 2020, the repayment capacity of SARL LELOT ET FIFS (0.71) 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 357.57. 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 1.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

357.571

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

0.983

Liquidity indicators evolution
SARL LELOT ET FIFS

Sector positioning

Liquidity ratio
357.57 2020
2018
2019
2020
Q1: 124.75
Med: 179.44
Q3: 279.2
Excellent +30 pts over 3 years

In 2020, the liquidity ratio of SARL LELOT ET FIFS (357.57) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.98x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 1.0x
Good +17 pts over 3 years

In 2020, the interest coverage of SARL LELOT ET FIFS (1.0x) 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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. The gap of 32 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 62 days of revenue, i.e. 136 k€ to permanently finance. Over 2015-2020, WCR increased by +31%, requiring additional financing.

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

135 885 €

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

57 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

25 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

6 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

62 j

WCR and payment terms evolution
SARL LELOT ET FIFS

Positioning of SARL LELOT ET FIFS in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of SARL LELOT ET FIFS is estimated at 298 496 € (range 118 602€ - 587 043€). With an EBITDA of 117 191€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (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
113 transactions
118k€ 298k€ 587k€
298 496 € Range: 118 602€ - 587 043€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
117 191 € × 3.6x
Estimation 427 540 €
161 118€ - 591 290€
Revenue Multiple 30%
791 086 € × 0.11x
Estimation 87 048 €
60 579€ - 341 300€
Net Income Multiple 20%
118 061 € × 2.5x
Estimation 293 061 €
99 349€ - 945 044€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction de maisons individuelles)

Compare SARL LELOT ET FIFS with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about SARL LELOT ET FIFS

What is the revenue of SARL LELOT ET FIFS ?

The revenue of SARL LELOT ET FIFS in 2020 is 791 k€.

Is SARL LELOT ET FIFS profitable?

Yes, SARL LELOT ET FIFS generated a net profit of 118 k€ in 2020.

Where is the headquarters of SARL LELOT ET FIFS ?

The headquarters of SARL LELOT ET FIFS is located in LA QUEUE-LES-YVELINES (78940), in the department Yvelines.

Where to find the tax return of SARL LELOT ET FIFS ?

The tax return of SARL LELOT ET FIFS 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 LELOT ET FIFS operate?

SARL LELOT ET FIFS operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.