SCIERIE LEFEBVRE : revenue, balance sheet and financial ratios

SCIERIE LEFEBVRE is a French company founded 38 years ago, specialized in the sector Sciage et rabotage du bois, hors imprégnation. Based in LES GRANDES-VENTES (76950), this company of category ETI shows in 2024 a revenue of 18.0 M€. 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 LEFEBVRE (SIREN 348090705)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016
Revenue 18 021 779 € 17 013 109 € 16 732 264 € 15 611 446 € 15 184 661 € 13 920 136 € 12 309 479 € 12 120 501 €
Net income 839 500 € 1 042 061 € 949 203 € 317 500 € -57 117 € -165 399 € -350 705 € -542 674 €
EBITDA 2 200 041 € 2 585 097 € 2 101 826 € 1 219 317 € 675 211 € 266 154 € 145 639 € -104 921 €
Net margin 4.7% 6.1% 5.7% 2.0% -0.4% -1.2% -2.8% -4.5%

Revenue and income statement

In 2024, SCIERIE LEFEBVRE achieves revenue of 18.0 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.1%. Vs 2023: +6%. After deducting consumption (8.3 M€), gross margin stands at 9.8 M€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.2 M€, representing 12.2% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -15%, reducing margin by 3.0 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 840 k€, i.e. 4.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

18 021 779 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

9 768 857 €

EBITDA (2024) ?
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

2 200 041 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 197 032 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

839 500 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.2%

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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 115%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. 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 4.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 9.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

114.935%

Financial autonomy (2024) ?
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

40.226%

Cash flow / Revenue (2024) ?
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

9.053%

Repayment capacity (2024) ?
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

4.793

Asset age ratio (2024) ?
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

49.3%

Solvency indicators evolution
SCIERIE LEFEBVRE

Sector positioning

Debt ratio
114.94 2024
2022
2023
2024
Q1: 12.44
Med: 33.52
Q3: 77.38
Average

In 2024, the debt ratio of SCIERIE LEFEBVRE (114.94) 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
40.23% 2024
2022
2023
2024
Q1: 36.8%
Med: 54.71%
Q3: 68.0%
Average

In 2024, the financial autonomy of SCIERIE LEFEBVRE (40.2%) 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
4.79 years 2024
2022
2023
2024
Q1: 0.02 years
Med: 2.22 years
Q3: 5.22 years
Average

In 2024, the repayment capacity of SCIERIE LEFEBVRE (4.79) 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 251.19. 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 15.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

251.193

Interest coverage (2024) ?
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

15.127

Liquidity indicators evolution
SCIERIE LEFEBVRE

Sector positioning

Liquidity ratio
251.19 2024
2022
2023
2024
Q1: 198.4
Med: 307.91
Q3: 455.22
Average

In 2024, the liquidity ratio of SCIERIE LEFEBVRE (251.19) 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
15.13x 2024
2022
2023
2024
Q1: 0.05x
Med: 4.79x
Q3: 15.11x
Excellent

In 2024, the interest coverage of SCIERIE LEFEBVRE (15.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 36 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 61 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 106 days of revenue, i.e. 5.3 M€ to permanently finance.

Operating WCR (2024) ?
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

5 295 339 €

Customer credit (2024) ?
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

36 j

Supplier credit (2024) ?
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

47 j

Inventory turnover (2024) ?
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

61 j

WCR in days of revenue (2024) ?
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

106 j

WCR and payment terms evolution
SCIERIE LEFEBVRE

Positioning of SCIERIE LEFEBVRE 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 1 147 590€ to 4 647 363€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1147k€ 2389k€ 4647k€
2 389 123 € Range: 1 147 590€ - 4 647 363€
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 LEFEBVRE 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 LEFEBVRE

What is the revenue of SCIERIE LEFEBVRE ?

The revenue of SCIERIE LEFEBVRE in 2024 is 18.0 M€.

Is SCIERIE LEFEBVRE profitable?

Yes, SCIERIE LEFEBVRE generated a net profit of 840 k€ in 2024.

Where is the headquarters of SCIERIE LEFEBVRE ?

The headquarters of SCIERIE LEFEBVRE is located in LES GRANDES-VENTES (76950), in the department Seine-Maritime.

Where to find the tax return of SCIERIE LEFEBVRE ?

The tax return of SCIERIE LEFEBVRE 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 LEFEBVRE operate?

SCIERIE LEFEBVRE 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.