SARL MATERIAUX LEBRETON : revenue, balance sheet and financial ratios

SARL MATERIAUX LEBRETON is a French company founded 31 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in PACY-SUR-EURE (27120), this company of category PME shows in 2023 a revenue of 3.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - SARL MATERIAUX LEBRETON (SIREN 399643220)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 3 376 948 € 3 295 662 € 3 015 501 € 2 699 352 € 2 493 915 € 2 498 482 € 2 459 339 € 2 237 417 €
Net income -130 679 € -63 718 € 161 319 € 135 495 € -259 104 € 90 051 € 45 567 € 26 241 € 70 462 € 5 123 €
EBITDA N/C N/C 229 976 € 189 835 € -169 931 € 150 456 € 55 413 € 39 465 € 119 157 € 42 813 €
Net margin N/C N/C 4.8% 4.1% -8.6% 3.3% 1.8% 1.1% 2.9% 0.2%

Revenue and income statement

In 2025, SARL MATERIAUX LEBRETON records a net loss of 131 k€. This deficit will reduce equity on the balance sheet.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-130 679 €

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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 81%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

81.355%

Financial autonomy (2025) ?
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

29.987%

Asset age ratio (2025) ?
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

27.7%

Solvency indicators evolution
SARL MATERIAUX LEBRETON

Sector positioning

Debt ratio
81.36 2025
2023
2024
2025
Q1: 4.02
Med: 18.82
Q3: 55.96
Watch +9 pts over 3 years

In 2025, the debt ratio of SARL MATERIAUX LEBRETON (81.36) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
29.99% 2025
2023
2024
2025
Q1: 27.95%
Med: 47.12%
Q3: 63.87%
Average -21 pts over 3 years

In 2025, the financial autonomy of SARL MATERIAUX LEBRETON (30.0%) 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
2.02 years 2023
2023
Q1: 0.0 years
Med: 0.6 years
Q3: 2.59 years
Average

In 2023, the repayment capacity of SARL MATERIAUX LEBRETON (2.02) 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 195.62. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

195.616

Liquidity indicators evolution
SARL MATERIAUX LEBRETON

Sector positioning

Liquidity ratio
195.62 2025
2023
2024
2025
Q1: 163.55
Med: 233.02
Q3: 362.64
Average -19 pts over 3 years

In 2025, the liquidity ratio of SARL MATERIAUX LEBRETON (195.62) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
15.97x 2023
2023
Q1: 0.0x
Med: 1.23x
Q3: 6.21x
Excellent

In 2023, the interest coverage of SARL MATERIAUX LEBRETON (16.0x) 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.

Operating WCR (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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 MATERIAUX LEBRETON

Positioning of SARL MATERIAUX LEBRETON in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Similar companies (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare SARL MATERIAUX LEBRETON with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about SARL MATERIAUX LEBRETON

What is the revenue of SARL MATERIAUX LEBRETON ?

The revenue of SARL MATERIAUX LEBRETON in 2023 is 3.4 M€.

Is SARL MATERIAUX LEBRETON profitable?

SARL MATERIAUX LEBRETON recorded a net loss in 2025.

Where is the headquarters of SARL MATERIAUX LEBRETON ?

The headquarters of SARL MATERIAUX LEBRETON is located in PACY-SUR-EURE (27120), in the department Eure.

Where to find the tax return of SARL MATERIAUX LEBRETON ?

The tax return of SARL MATERIAUX LEBRETON 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 MATERIAUX LEBRETON operate?

SARL MATERIAUX LEBRETON operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.