SAS LECOUTRE IMMOBILIER : revenue, balance sheet and financial ratios

SAS LECOUTRE IMMOBILIER is a French company founded 38 years ago, specialized in the sector Administration d'immeubles et autres biens immobiliers. Based in LA MADELEINE (59110), this company of category PME shows in 2016 a revenue of 386 k€. 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 LECOUTRE IMMOBILIER (SIREN 344453311)
Indicator 2016 2015
Revenue 386 063 € 369 321 €
Net income 11 056 € -6 372 €
EBITDA 18 268 € -6 788 €
Net margin 2.9% -1.7%

Revenue and income statement

In 2016, SAS LECOUTRE IMMOBILIER achieves revenue of 386 k€. Vs 2015: +5%. After deducting consumption (-1 k€), gross margin stands at 387 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 18 k€, representing 4.7% of revenue. Positive scissor effect: EBITDA margin improves by +6.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, i.e. 2.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

386 063 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

387 063 €

EBITDA (2016) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

18 268 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

10 877 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

11 056 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.7%

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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 29%. 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 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

28.992%

Financial autonomy (2016) ?
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

45.648%

Cash flow / Revenue (2016) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

4.777%

Repayment capacity (2016) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

2.252

Asset age ratio (2016) ?
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

42.6%

Solvency indicators evolution
SAS LECOUTRE IMMOBILIER

Sector positioning

Debt ratio
28.99 2016
2015
2016
Q1: 0.0
Med: 5.04
Q3: 59.94
Average

In 2016, the debt ratio of SAS LECOUTRE IMMOBILIER (28.99) 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
45.65% 2016
2015
2016
Q1: 4.14%
Med: 18.28%
Q3: 49.28%
Good

In 2016, the financial autonomy of SAS LECOUTRE IMMOBILIER (45.6%) 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.

Repayment capacity
2.25 years 2016
2015
2016
Q1: 0.0 years
Med: 0.09 years
Q3: 3.25 years
Average +44 pts over 2 years

In 2016, the repayment capacity of SAS LECOUTRE IMMOBILIER (2.25) 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 126.44. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 3.3x. Financial charges are adequately covered by operations.

Liquidity ratio (2016) ?
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

126.442

Interest coverage (2016) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

3.334

Liquidity indicators evolution
SAS LECOUTRE IMMOBILIER

Sector positioning

Liquidity ratio
126.44 2016
2015
2016
Q1: 98.49
Med: 114.51
Q3: 280.42
Good

In 2016, the liquidity ratio of SAS LECOUTRE IMMOBILIER (126.44) 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.

Interest coverage
3.33x 2016
2015
2016
Q1: 0.0x
Med: 0.0x
Q3: 6.21x
Good +38 pts over 2 years

In 2016, the interest coverage of SAS LECOUTRE IMMOBILIER (3.3x) 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. Average customer payment term: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-87 days): operations structurally generate cash.

Operating WCR (2016) ?
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

-93 192 €

Customer credit (2016) ?
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

5 j

Supplier credit (2016) ?
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

19 j

Inventory turnover (2016) ?
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

3 j

WCR in days of revenue (2016) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-87 j

WCR and payment terms evolution
SAS LECOUTRE IMMOBILIER

Positioning of SAS LECOUTRE IMMOBILIER in its sector

Comparison with sector Administration d'immeubles et autres biens immobiliers

Valuation estimate

Based on 277 transactions of similar company sales (all years), the value of SAS LECOUTRE IMMOBILIER is estimated at 50 097 € (range 21 253€ - 123 842€). With an EBITDA of 18 268€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.29x (conservative valuation). 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 2016
277 transactions
21k€ 50k€ 123k€
50 097 € Range: 21 253€ - 123 842€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
18 268 € × 1.3x
Estimation 24 228 €
8 430€ - 73 100€
Revenue Multiple 30%
386 063 € × 0.29x
Estimation 110 165 €
53 100€ - 240 337€
Net Income Multiple 20%
11 056 € × 2.2x
Estimation 24 671 €
5 544€ - 75 959€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 (Administration d'immeubles et autres biens immobiliers)

Compare SAS LECOUTRE IMMOBILIER with other companies in the same sector:

Voir toutes les statistiques du secteur Administration d'immeubles et autres biens immobiliers

Frequently asked questions about SAS LECOUTRE IMMOBILIER

What is the revenue of SAS LECOUTRE IMMOBILIER ?

The revenue of SAS LECOUTRE IMMOBILIER in 2016 is 386 k€.

Is SAS LECOUTRE IMMOBILIER profitable?

Yes, SAS LECOUTRE IMMOBILIER generated a net profit of 11 k€ in 2016.

Where is the headquarters of SAS LECOUTRE IMMOBILIER ?

The headquarters of SAS LECOUTRE IMMOBILIER is located in LA MADELEINE (59110), in the department Nord.

Where to find the tax return of SAS LECOUTRE IMMOBILIER ?

The tax return of SAS LECOUTRE IMMOBILIER 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 LECOUTRE IMMOBILIER operate?

SAS LECOUTRE IMMOBILIER operates in the sector Administration d'immeubles et autres biens immobiliers (NAF code 68.32A). See the 'Sector positioning' section above to compare the company with its competitors.