SARL LIPPIELLO FRERES : revenue, balance sheet and financial ratios

SARL LIPPIELLO FRERES is a French company founded 43 years ago, specialized in the sector Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise. Based in CHATILLON-SUR-SEINE (21400), this company of category PME shows in 2023 a revenue of 1.2 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 LIPPIELLO FRERES (SIREN 327283198)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 1 151 366 € 1 101 762 € 1 239 292 € 929 548 € N/C N/C N/C N/C
Net income 323 980 € 345 662 € 321 616 € 445 057 € 308 362 € 197 673 € 369 527 € 223 279 € 230 081 €
EBITDA N/C 638 470 € 600 597 € 777 087 € 541 460 € N/C N/C N/C N/C
Net margin N/C 30.0% 29.2% 35.9% 33.2% N/C N/C N/C N/C

Revenue and income statement

In 2024, SARL LIPPIELLO FRERES generates positive net income of 324 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 230 k€ -> 324 k€.

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

323 980 €

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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 16%. 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 64%. 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

16.497%

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

64.468%

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

16.4%

Solvency indicators evolution
SARL LIPPIELLO FRERES

Sector positioning

Debt ratio
16.5 2024
2022
2023
2024
Q1: 0.0
Med: 19.08
Q3: 77.84
Good

In 2024, the debt ratio of SARL LIPPIELLO FRERES (16.50) 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
64.47% 2024
2022
2023
2024
Q1: 8.05%
Med: 36.36%
Q3: 63.31%
Excellent

In 2024, the financial autonomy of SARL LIPPIELLO FRERES (64.5%) 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
0.54 years 2023
2022
2023
Q1: 0.0 years
Med: 0.33 years
Q3: 4.7 years
Average

In 2023, the repayment capacity of SARL LIPPIELLO FRERES (0.54) 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 1666.00. 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

1665.999

Liquidity indicators evolution
SARL LIPPIELLO FRERES

Sector positioning

Liquidity ratio
1666.0 2024
2022
2023
2024
Q1: 106.34
Med: 234.25
Q3: 484.99
Excellent

In 2024, the liquidity ratio of SARL LIPPIELLO FRERES (1666.00) 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
0.51x 2023
2022
2023
Q1: 0.0x
Med: 0.23x
Q3: 6.14x
Good +19 pts over 2 years

In 2023, the interest coverage of SARL LIPPIELLO FRERES (0.5x) 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 LIPPIELLO FRERES

Positioning of SARL LIPPIELLO FRERES in its sector

Comparison with sector Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise

Valuation estimate

Based on 110 transactions of similar company sales (all years), the value of SARL LIPPIELLO FRERES is estimated at 441 185 € (range 121 035€ - 872 334€). 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 2024
110 transactions
121k€ 441k€ 872k€
441 185 € Range: 121 035€ - 872 334€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
323 980 € × 1.4x = 441 185 €
Range: 121 036€ - 872 334€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 110 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 (Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise)

Compare SARL LIPPIELLO FRERES with other companies in the same sector:

Voir toutes les statistiques du secteur Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise

Frequently asked questions about SARL LIPPIELLO FRERES

What is the revenue of SARL LIPPIELLO FRERES ?

The revenue of SARL LIPPIELLO FRERES in 2023 is 1.2 M€.

Is SARL LIPPIELLO FRERES profitable?

Yes, SARL LIPPIELLO FRERES generated a net profit of 324 k€ in 2024.

Where is the headquarters of SARL LIPPIELLO FRERES ?

The headquarters of SARL LIPPIELLO FRERES is located in CHATILLON-SUR-SEINE (21400), in the department Cote-d'Or.

Where to find the tax return of SARL LIPPIELLO FRERES ?

The tax return of SARL LIPPIELLO FRERES 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 LIPPIELLO FRERES operate?

SARL LIPPIELLO FRERES operates in the sector Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise (NAF code 08.11Z). See the 'Sector positioning' section above to compare the company with its competitors.