SCIERIE DU LOMONT : revenue, balance sheet and financial ratios

SCIERIE DU LOMONT is a French company founded 36 years ago, specialized in the sector Sciage et rabotage du bois, hors imprégnation. Based in REMONDANS-VAIVRE (25150), this company of category PME shows in 2021 a revenue of 962 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - SCIERIE DU LOMONT (SIREN 353242522)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 962 497 € 806 122 € 922 464 € 978 706 € 861 390 € 759 230 €
Net income 24 030 € -60 372 € -72 846 € -27 932 € 8 354 € 32 059 €
EBITDA 90 261 € -84 820 € -39 094 € 26 667 € 70 363 € 100 997 €
Net margin 2.5% -7.5% -7.9% -2.9% 1.0% 4.2%

Revenue and income statement

In 2021, SCIERIE DU LOMONT achieves revenue of 962 k€. Revenue is growing positively over 6 years (CAGR: +4.9%). Vs 2020, growth of +19% (806 k€ -> 962 k€). After deducting consumption (356 k€), gross margin stands at 606 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 90 k€, representing 9.4% of revenue. Positive scissor effect: EBITDA margin improves by +19.9 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 24 k€, i.e. 2.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

962 497 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

606 059 €

EBITDA (2021) ?
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

90 261 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

76 776 €

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

24 030 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.4%

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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 970%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

970.17%

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

5.201%

Cash flow / Revenue (2021) ?
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

3.968%

Repayment capacity (2021) ?
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

9.87

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

3.3%

Solvency indicators evolution
SCIERIE DU LOMONT

Sector positioning

Debt ratio
970.17 2021
2019
2020
2021
Q1: 13.61
Med: 37.55
Q3: 93.23
Watch

In 2021, the debt ratio of SCIERIE DU LOMONT (970.17) 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
5.2% 2021
2019
2020
2021
Q1: 31.14%
Med: 48.43%
Q3: 63.0%
Average

In 2021, the financial autonomy of SCIERIE DU LOMONT (5.2%) 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
9.87 years 2021
2019
2020
2021
Q1: 0.47 years
Med: 1.59 years
Q3: 3.52 years
Watch +52 pts over 3 years

In 2021, the repayment capacity of SCIERIE DU LOMONT (9.87) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 208.11. 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 1.5x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

208.106

Interest coverage (2021) ?
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

1.498

Liquidity indicators evolution
SCIERIE DU LOMONT

Sector positioning

Liquidity ratio
208.11 2021
2019
2020
2021
Q1: 185.16
Med: 254.16
Q3: 370.64
Average +10 pts over 3 years

In 2021, the liquidity ratio of SCIERIE DU LOMONT (208.11) 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
1.5x 2021
2019
2020
2021
Q1: 0.51x
Med: 2.3x
Q3: 5.39x
Average +14 pts over 3 years

In 2021, the interest coverage of SCIERIE DU LOMONT (1.5x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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: 70 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. The company must finance 3 days of gap between collections and payments. Inventory turnover is 70 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 63 days of revenue, i.e. 168 k€ to permanently finance. Notable WCR improvement over the period (-50%), freeing up cash.

Operating WCR (2021) ?
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

168 254 €

Customer credit (2021) ?
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

70 j

Supplier credit (2021) ?
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

67 j

Inventory turnover (2021) ?
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

70 j

WCR in days of revenue (2021) ?
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

63 j

WCR and payment terms evolution
SCIERIE DU LOMONT

Positioning of SCIERIE DU LOMONT in its sector

Comparison with sector Sciage et rabotage du bois, hors imprégnation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 51 429€ to 197 434€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
51k€ 103k€ 197k€
103 940 € Range: 51 429€ - 197 434€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 34 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 (Sciage et rabotage du bois, hors imprégnation)

Compare SCIERIE DU LOMONT with other companies in the same sector:

Voir toutes les statistiques du secteur Sciage et rabotage du bois, hors imprégnation

Frequently asked questions about SCIERIE DU LOMONT

What is the revenue of SCIERIE DU LOMONT ?

The revenue of SCIERIE DU LOMONT in 2021 is 962 k€.

Is SCIERIE DU LOMONT profitable?

Yes, SCIERIE DU LOMONT generated a net profit of 24 k€ in 2021.

Where is the headquarters of SCIERIE DU LOMONT ?

The headquarters of SCIERIE DU LOMONT is located in REMONDANS-VAIVRE (25150), in the department Doubs.

Where to find the tax return of SCIERIE DU LOMONT ?

The tax return of SCIERIE DU LOMONT 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 SCIERIE DU LOMONT operate?

SCIERIE DU LOMONT operates in the sector Sciage et rabotage du bois, hors imprégnation (NAF code 16.10A). See the 'Sector positioning' section above to compare the company with its competitors.