Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SARL LEPRAT ET FILS : revenue, balance sheet and financial ratios

SARL LEPRAT ET FILS is a French company founded 26 years ago, specialized in the sector Travaux de couverture par éléments. Based in BONNAT (23220), this company of category PME shows in 2017 a net income positive of 21 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SARL LEPRAT ET FILS (SIREN 424417863)
Indicator 2017 2016
Revenue N/C N/C
Net income 20 703 € 89 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2017, SARL LEPRAT ET FILS generates positive net income of 21 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2017: 89 € -> 21 k€.

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

20 703 €

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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 10%. 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 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

9.744%

Financial autonomy (2017) ?
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

70.178%

Asset age ratio (2017) ?
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

24.4%

Solvency indicators evolution
SARL LEPRAT ET FILS

Sector positioning

Debt ratio
9.74 2017
2016
2017
Q1: 3.41
Med: 20.06
Q3: 60.22
Good

In 2017, the debt ratio of SARL LEPRAT ET FILS (9.74) 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
70.18% 2017
2016
2017
Q1: 16.96%
Med: 36.84%
Q3: 55.03%
Excellent

In 2017, the financial autonomy of SARL LEPRAT ET FILS (70.2%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 540.05. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

540.047

Liquidity indicators evolution
SARL LEPRAT ET FILS

Sector positioning

Liquidity ratio
540.05 2017
2017
Q1: 136.51
Med: 189.84
Q3: 282.87
Excellent

In 2017, the liquidity ratio of SARL LEPRAT ET FILS (540.05) 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.

Positioning of SARL LEPRAT ET FILS in its sector

Comparison with sector Travaux de couverture par éléments

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of SARL LEPRAT ET FILS is estimated at 55 865 € (range 28 357€ - 99 274€). 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 2017
113 transactions
28k€ 55k€ 99k€
55 865 € Range: 28 357€ - 99 274€
NAF 5 all-time

Valuation method used

Net Income Multiple
20 703 € × 2.7x = 55 865 €
Range: 28 357€ - 99 274€

Only this financial indicator is available for this company.

Valuation evolution

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 (Travaux de couverture par éléments)

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

Frequently asked questions about SARL LEPRAT ET FILS

What is the revenue of SARL LEPRAT ET FILS ?

The revenue of SARL LEPRAT ET FILS is not publicly disclosed (confidential accounts filed with INPI).

Is SARL LEPRAT ET FILS profitable?

Yes, SARL LEPRAT ET FILS generated a net profit of 21 k€ in 2017.

Where is the headquarters of SARL LEPRAT ET FILS ?

The headquarters of SARL LEPRAT ET FILS is located in BONNAT (23220), in the department Creuse.

Where to find the tax return of SARL LEPRAT ET FILS ?

The tax return of SARL LEPRAT 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 LEPRAT ET FILS operate?

SARL LEPRAT ET FILS operates in the sector Travaux de couverture par éléments (NAF code 43.91B). See the 'Sector positioning' section above to compare the company with its competitors.