Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SAS LEMASSON : revenue, balance sheet and financial ratios

SAS LEMASSON is a French company founded 10 years ago, specialized in the sector Travaux de terrassement spécialisés ou de grande masse. Based in VIREUX-WALLERAND (08320), this company of category PME shows in 2021 a net income positive of 127 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 - SAS LEMASSON (SIREN 813157708)
Indicator 2021 2020 2019 2018
Revenue N/C N/C N/C N/C
Net income 126 599 € 6 725 € 132 233 € 117 552 €
EBITDA N/C N/C N/C N/C
Net margin N/C N/C N/C N/C

Revenue and income statement

In 2021, SAS LEMASSON generates positive net income of 127 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2021: 118 k€ -> 127 k€.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

126 599 €

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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 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

38.496%

Financial autonomy (2021) ?
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

42.811%

Asset age ratio (2021) ?
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

43.0%

Solvency indicators evolution
SAS LEMASSON

Sector positioning

Debt ratio
38.5 2021
2019
2020
2021
Q1: 11.2
Med: 50.95
Q3: 131.58
Good

In 2021, the debt ratio of SAS LEMASSON (38.50) 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
42.81% 2021
2019
2020
2021
Q1: 16.48%
Med: 35.27%
Q3: 52.8%
Good -15 pts over 3 years

In 2021, the financial autonomy of SAS LEMASSON (42.8%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 211.52. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

211.52

Liquidity indicators evolution
SAS LEMASSON

Sector positioning

Liquidity ratio
211.52 2021
2019
2020
2021
Q1: 142.3
Med: 201.83
Q3: 302.93
Good -22 pts over 3 years

In 2021, the liquidity ratio of SAS LEMASSON (211.52) 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.

Positioning of SAS LEMASSON in its sector

Comparison with sector Travaux de terrassement spécialisés ou de grande masse

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of SAS LEMASSON is estimated at 445 050 € (range 124 152€ - 1 245 836€). 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 2021
120 transactions
124k€ 445k€ 1245k€
445 050 € Range: 124 152€ - 1 245 836€
NAF 5 all-time

Valuation method used

Net Income Multiple
126 599 € × 3.5x = 445 050 €
Range: 124 153€ - 1 245 837€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 terrassement spécialisés ou de grande masse)

Compare SAS LEMASSON with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement spécialisés ou de grande masse

Frequently asked questions about SAS LEMASSON

What is the revenue of SAS LEMASSON ?

The revenue of SAS LEMASSON is not publicly disclosed (confidential accounts filed with INPI).

Is SAS LEMASSON profitable?

Yes, SAS LEMASSON generated a net profit of 127 k€ in 2021.

Where is the headquarters of SAS LEMASSON ?

The headquarters of SAS LEMASSON is located in VIREUX-WALLERAND (08320), in the department Ardennes.

Where to find the tax return of SAS LEMASSON ?

The tax return of SAS LEMASSON 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 LEMASSON operate?

SAS LEMASSON operates in the sector Travaux de terrassement spécialisés ou de grande masse (NAF code 43.12B). See the 'Sector positioning' section above to compare the company with its competitors.