SAS ETABLISSEMENT LEFEVRE : revenue, balance sheet and financial ratios

SAS ETABLISSEMENT LEFEVRE is a French company founded 10 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in LIOMER (80430), this company of category PME shows in 2018 a revenue of 1.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SAS ETABLISSEMENT LEFEVRE (SIREN 812698850)
Indicator 2023 2021 2020 2018 2017
Revenue N/C N/C N/C 1 839 482 € 1 439 380 €
Net income -533 268 € 119 000 € -38 177 € 106 675 € 84 616 €
EBITDA N/C N/C N/C 152 334 € 138 034 €
Net margin N/C N/C N/C 5.8% 5.9%

Revenue and income statement

In 2023, SAS ETABLISSEMENT LEFEVRE records a net loss of 533 k€. This deficit will reduce equity on the balance sheet.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-533 268 €

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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 244%. 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 11%. 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

244.226%

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

10.535%

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

44.6%

Solvency indicators evolution
SAS ETABLISSEMENT LEFEVRE

Sector positioning

Debt ratio
244.23 2023
2020
2021
2023
Q1: 0.97
Med: 19.39
Q3: 59.23
Average

In 2023, the debt ratio of SAS ETABLISSEMENT LEFEVRE (244.23) 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
10.54% 2023
2020
2021
2023
Q1: 9.04%
Med: 30.13%
Q3: 51.01%
Average -23 pts over 3 years

In 2023, the financial autonomy of SAS ETABLISSEMENT LEFEVRE (10.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 103.37. 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

103.371

Liquidity indicators evolution
SAS ETABLISSEMENT LEFEVRE

Sector positioning

Liquidity ratio
103.37 2023
2020
2021
2023
Q1: 135.55
Med: 191.22
Q3: 292.99
Average -50 pts over 3 years

In 2023, the liquidity ratio of SAS ETABLISSEMENT LEFEVRE (103.37) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 227757 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 375 days. The gap of 227382 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

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

227757 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

375 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
SAS ETABLISSEMENT LEFEVRE

Positioning of SAS ETABLISSEMENT LEFEVRE in its sector

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

Similar companies (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare SAS ETABLISSEMENT LEFEVRE 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 SAS ETABLISSEMENT LEFEVRE

What is the revenue of SAS ETABLISSEMENT LEFEVRE ?

The revenue of SAS ETABLISSEMENT LEFEVRE in 2018 is 1.8 M€.

Is SAS ETABLISSEMENT LEFEVRE profitable?

SAS ETABLISSEMENT LEFEVRE recorded a net loss in 2023.

Where is the headquarters of SAS ETABLISSEMENT LEFEVRE ?

The headquarters of SAS ETABLISSEMENT LEFEVRE is located in LIOMER (80430), in the department Somme.

Where to find the tax return of SAS ETABLISSEMENT LEFEVRE ?

The tax return of SAS ETABLISSEMENT LEFEVRE 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 SAS ETABLISSEMENT LEFEVRE operate?

SAS ETABLISSEMENT LEFEVRE 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.