SARL LEMONNIER : revenue, balance sheet and financial ratios

SARL LEMONNIER is a French company founded 12 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in SASSEVILLE (76450), this company of category PME shows in 2024 a revenue of 378 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 LEMONNIER (SIREN 794509315)
Indicator 2024 2022 2020 2019 2018 2017
Revenue 377 924 € 277 650 € 233 633 € 209 677 € 172 466 € 130 652 €
Net income -1 557 € 36 892 € 2 465 € 17 839 € 11 986 € 7 118 €
EBITDA 72 988 € 57 792 € 41 815 € 58 252 € 52 587 € 34 649 €
Net margin -0.4% 13.3% 1.1% 8.5% 6.9% 5.4%

Revenue and income statement

In 2024, SARL LEMONNIER achieves revenue of 378 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +16.4%. Vs 2022, growth of +36% (278 k€ -> 378 k€). After deducting consumption (84 k€), gross margin stands at 294 k€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 73 k€, representing 19.3% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -2 k€ (-0.4% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

377 924 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

294 280 €

EBITDA (2024) ?
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

72 988 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

6 333 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 557 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

19.3%

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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 163%. 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 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.2% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

163.215%

Financial autonomy (2024) ?
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

33.787%

Cash flow / Revenue (2024) ?
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

17.213%

Repayment capacity (2024) ?
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

2.946

Asset age ratio (2024) ?
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

44.8%

Solvency indicators evolution
SARL LEMONNIER

Sector positioning

Debt ratio
163.22 2024
2020
2022
2024
Q1: 7.67
Med: 32.36
Q3: 83.32
Average

In 2024, the debt ratio of SARL LEMONNIER (163.22) 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
33.79% 2024
2020
2022
2024
Q1: 20.82%
Med: 39.09%
Q3: 56.12%
Average -16 pts over 3 years

In 2024, the financial autonomy of SARL LEMONNIER (33.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
2.95 years 2024
2020
2022
2024
Q1: 0.0 years
Med: 0.6 years
Q3: 2.11 years
Average

In 2024, the repayment capacity of SARL LEMONNIER (2.95) 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 227.42. 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 10.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

227.417

Interest coverage (2024) ?
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

10.863

Liquidity indicators evolution
SARL LEMONNIER

Sector positioning

Liquidity ratio
227.42 2024
2020
2022
2024
Q1: 141.46
Med: 199.6
Q3: 300.73
Good -18 pts over 3 years

In 2024, the liquidity ratio of SARL LEMONNIER (227.42) 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
10.86x 2024
2020
2022
2024
Q1: 0.0x
Med: 0.92x
Q3: 4.81x
Excellent

In 2024, the interest coverage of SARL LEMONNIER (10.9x) 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: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. The company must finance 6 days of gap between collections and payments. Overall, WCR represents 45 days of revenue, i.e. 48 k€ to permanently finance. Over 2017-2024, WCR increased by +26%, requiring additional financing.

Operating WCR (2024) ?
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

47 656 €

Customer credit (2024) ?
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

27 j

Supplier credit (2024) ?
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

21 j

Inventory turnover (2024) ?
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 (2024) ?
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

45 j

WCR and payment terms evolution
SARL LEMONNIER

Positioning of SARL LEMONNIER in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Similar companies (Travaux de terrassement courants et travaux préparatoires)

Compare SARL LEMONNIER 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 LEMONNIER

What is the revenue of SARL LEMONNIER ?

The revenue of SARL LEMONNIER in 2024 is 378 k€.

Is SARL LEMONNIER profitable?

SARL LEMONNIER recorded a net loss in 2024.

Where is the headquarters of SARL LEMONNIER ?

The headquarters of SARL LEMONNIER is located in SASSEVILLE (76450), in the department Seine-Maritime.

Where to find the tax return of SARL LEMONNIER ?

The tax return of SARL LEMONNIER 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 LEMONNIER operate?

SARL LEMONNIER 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.