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

SARL LHERITIER ET FILS is a French company founded 32 years ago, specialized in the sector Fabrication de charpentes et d'autres menuiseries. Based in SAINT-MAMET-LA-SALVETAT (15220), this company of category PME shows in 2022 a revenue of 4.2 M€. 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 LHERITIER ET FILS (SIREN 393817507)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 4 213 217 € N/C N/C N/C N/C N/C N/C
Net income 0 € 374 044 € 350 154 € 357 847 € 66 788 € 253 928 € 202 421 € 192 730 € 149 253 €
EBITDA N/C N/C 467 210 € N/C N/C N/C N/C N/C N/C
Net margin N/C N/C 8.3% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, SARL LHERITIER ET FILS records a net loss of 0 €. This deficit will reduce equity on the balance sheet. Change over 2016-2023: 149 k€ -> 0 €.

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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 26%. 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 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

25.902%

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

48.487%

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

35.6%

Solvency indicators evolution
SARL LHERITIER ET FILS

Sector positioning

Debt ratio
25.9 2024
2022
2023
2024
Q1: 6.19
Med: 29.84
Q3: 76.17
Good -6 pts over 3 years

In 2024, the debt ratio of SARL LHERITIER ET FILS (25.90) 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
48.49% 2024
2022
2023
2024
Q1: 21.31%
Med: 42.73%
Q3: 62.73%
Good -18 pts over 3 years

In 2024, the financial autonomy of SARL LHERITIER ET FILS (48.5%) 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
1.77 years 2022
2022
Q1: 0.01 years
Med: 0.9 years
Q3: 2.84 years
Average

In 2022, the repayment capacity of SARL LHERITIER ET FILS (1.77) 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 293.05. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

293.045

Liquidity indicators evolution
SARL LHERITIER ET FILS

Sector positioning

Liquidity ratio
293.05 2024
2022
2023
2024
Q1: 156.87
Med: 231.58
Q3: 364.94
Good

In 2024, the liquidity ratio of SARL LHERITIER ET FILS (293.05) 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
1.33x 2022
2022
Q1: 0.0x
Med: 1.01x
Q3: 4.04x
Good

In 2022, the interest coverage of SARL LHERITIER ET FILS (1.3x) 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.

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

0 €

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

0 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

0 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 and payment terms evolution
SARL LHERITIER ET FILS

Positioning of SARL LHERITIER ET FILS in its sector

Comparison with sector Fabrication de charpentes et d'autres menuiseries

Similar companies (Fabrication de charpentes et d'autres menuiseries)

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

Voir toutes les statistiques du secteur Fabrication de charpentes et d'autres menuiseries

Frequently asked questions about SARL LHERITIER ET FILS

What is the revenue of SARL LHERITIER ET FILS ?

The revenue of SARL LHERITIER ET FILS in 2022 is 4.2 M€.

Is SARL LHERITIER ET FILS profitable?

Yes, SARL LHERITIER ET FILS generated a net profit of 374 k€ in 2023.

Where is the headquarters of SARL LHERITIER ET FILS ?

The headquarters of SARL LHERITIER ET FILS is located in SAINT-MAMET-LA-SALVETAT (15220), in the department Cantal.

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

The tax return of SARL LHERITIER 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 LHERITIER ET FILS operate?

SARL LHERITIER ET FILS operates in the sector Fabrication de charpentes et d'autres menuiseries (NAF code 16.23Z). See the 'Sector positioning' section above to compare the company with its competitors.