SARL MUGNIER-LONJARET CHRISTIAN : revenue, balance sheet and financial ratios

SARL MUGNIER-LONJARET CHRISTIAN is a French company founded 27 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in SEURRE (21250), this company of category PME shows in 2022 a revenue of 779 k€. 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 MUGNIER-LONJARET CHRISTIAN (SIREN 420739864)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 779 387 € 790 937 € 772 014 € 919 112 € 817 305 € 804 073 € 872 945 €
Net income 114 239 € 121 535 € 90 553 € 63 701 € 122 915 € 69 488 € 89 557 € 97 174 €
EBITDA N/C 189 834 € 156 081 € 127 734 € 200 012 € 108 389 € 150 304 € 175 440 €
Net margin N/C 15.6% 11.4% 8.3% 13.4% 8.5% 11.1% 11.1%

Revenue and income statement

In 2023, SARL MUGNIER-LONJARET CHRISTIAN generates positive net income of 114 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 97 k€ -> 114 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

114 239 €

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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 647%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

647.271%

Financial autonomy (2023) ?
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

12.631%

Asset age ratio (2023) ?
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

13.7%

Solvency indicators evolution
SARL MUGNIER-LONJARET CHRISTIAN

Sector positioning

Debt ratio
647.27 2023
2021
2022
2023
Q1: 0.97
Med: 19.38
Q3: 59.23
Watch +44 pts over 3 years

In 2023, the debt ratio of SARL MUGNIER-LONJARET CHR... (647.27) 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
12.63% 2023
2021
2022
2023
Q1: 9.04%
Med: 30.12%
Q3: 51.01%
Average -46 pts over 3 years

In 2023, the financial autonomy of SARL MUGNIER-LONJARET CHR... (12.6%) 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
0.76 years 2022
2021
2022
Q1: 0.0 years
Med: 0.2 years
Q3: 1.6 years
Average +5 pts over 2 years

In 2022, the repayment capacity of SARL MUGNIER-LONJARET CHR... (0.76) 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 1617.86. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

1617.855

Liquidity indicators evolution
SARL MUGNIER-LONJARET CHRISTIAN

Sector positioning

Liquidity ratio
1617.86 2023
2021
2022
2023
Q1: 135.55
Med: 191.14
Q3: 293.01
Excellent

In 2023, the liquidity ratio of SARL MUGNIER-LONJARET CHR... (1617.86) 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
1.4x 2022
2021
2022
Q1: 0.0x
Med: 0.15x
Q3: 2.0x
Good +15 pts over 2 years

In 2022, the interest coverage of SARL MUGNIER-LONJARET CHR... (1.4x) 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 (2023) ?
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 MUGNIER-LONJARET CHRISTIAN

Positioning of SARL MUGNIER-LONJARET CHRISTIAN in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (37 transactions). This range of 44 456€ to 363 854€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
44k€ 136k€ 363k€
136 297 € Range: 44 456€ - 363 854€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 37 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 maçonnerie générale et gros œuvre de bâtiment)

Compare SARL MUGNIER-LONJARET CHRISTIAN with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about SARL MUGNIER-LONJARET CHRISTIAN

What is the revenue of SARL MUGNIER-LONJARET CHRISTIAN ?

The revenue of SARL MUGNIER-LONJARET CHRISTIAN in 2022 is 779 k€.

Is SARL MUGNIER-LONJARET CHRISTIAN profitable?

Yes, SARL MUGNIER-LONJARET CHRISTIAN generated a net profit of 114 k€ in 2023.

Where is the headquarters of SARL MUGNIER-LONJARET CHRISTIAN ?

The headquarters of SARL MUGNIER-LONJARET CHRISTIAN is located in SEURRE (21250), in the department Cote-d'Or.

Where to find the tax return of SARL MUGNIER-LONJARET CHRISTIAN ?

The tax return of SARL MUGNIER-LONJARET CHRISTIAN 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 MUGNIER-LONJARET CHRISTIAN operate?

SARL MUGNIER-LONJARET CHRISTIAN operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.