Employees: 12 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2007-12-13 (18 years)Status: ActiveBusiness sector: Construction de maisons individuellesLocation: IVRY-SUR-SEINE (94200), Val-de-Marne
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
SARL LION : revenue, balance sheet and financial ratios
SARL LION is a French company
founded 18 years ago,
specialized in the sector Construction de maisons individuelles.
Based in IVRY-SUR-SEINE (94200),
this company of category PME
shows in 2016 a revenue of 5.8 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2023, SARL LION generates positive net income of 33 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 306 k€ -> 33 k€.
Net income (2023)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
32 796 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 57%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory.
Debt ratio (2023)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
56.965%
Financial autonomy (2023)
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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
27.554%
Asset age ratio (2023)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Debt ratio
0.173
0.39
0.214
0.145
0.147
0.119
58.953
56.965
Financial autonomy
20.224
12.049
14.886
17.891
24.775
30.301
26.023
27.554
Repayment capacity
0.003
None
None
None
None
None
None
None
Cash flow / Revenue
5.679%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
56.972023
2021
2022
2023
Q1: 0.0
Med: 12.08
Q3: 55.11
Average+50 pts over 3 years
In 2023, the debt ratio of SARL LION (56.97) 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
27.55%2023
2021
2022
2023
Q1: 5.38%
Med: 23.42%
Q3: 45.31%
Good
In 2023, the financial autonomy of SARL LION (27.6%) 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 197.84. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
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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
197.843
Liquidity indicators evolution SARL LION
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Liquidity ratio
119.506
109.295
114.284
131.21
146.647
161.263
190.228
197.843
Interest coverage
0.0
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
197.842023
2021
2022
2023
Q1: 124.74
Med: 178.67
Q3: 285.81
Good+12 pts over 3 years
In 2023, the liquidity ratio of SARL LION (197.84) 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 (2023)
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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 (2023)
?
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 (2023)
?
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 (2023)
?
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 LION
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Operating WCR
2 231 589 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
Customer payment term (days)
109
0
0
0
0
0
0
0
Supplier payment term (days)
153
0
0
0
0
0
0
0
Positioning of SARL LION 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 LION is estimated at
81 408 €
(range 27 598€ - 262 522€).
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 value2023
113 transactions
27k€81k€262k€
81 408 €Range: 27 598€ - 262 522€
NAF 5 all-time
Valuation method used
Net Income Multiple
32 796 €
×
2.5x
=81 409 €
Range: 27 598€ - 262 522€
Only this financial indicator is available for this company.
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 LION with other companies in the same sector:
Yes, SARL LION generated a net profit of 33 k€ in 2023.
Where is the headquarters of SARL LION ?
The headquarters of SARL LION is located in IVRY-SUR-SEINE (94200), in the department Val-de-Marne.
Where to find the tax return of SARL LION ?
The tax return of SARL LION 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 LION operate?
SARL LION 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.
Item evolution
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