SOC METALLURGIQUE LIOTARD FRERES : revenue, balance sheet and financial ratios

SOC METALLURGIQUE LIOTARD FRERES is a French company founded 72 years ago, specialized in the sector Fabrication d'autres réservoirs, citernes et conteneurs métalliques. Based in SAINT-PIERRE-DES-CORPS (37700), this company of category ETI shows in 2024 a revenue of 7.4 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 - SOC METALLURGIQUE LIOTARD FRERES (SIREN 542084447)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 7 363 549 € 10 641 327 € 13 917 885 € 17 424 548 € 18 964 531 € 17 612 566 € 16 105 830 € 12 646 431 €
Net income -5 962 346 € -2 527 485 € -2 339 663 € -865 981 € 181 805 € 298 257 € 283 103 € 187 080 €
EBITDA -2 159 234 € -1 634 356 € -1 918 523 € -496 225 € 395 980 € 245 167 € 475 113 € 432 239 €
Net margin -81.0% -23.8% -16.8% -5.0% 1.0% 1.7% 1.8% 1.5%

Revenue and income statement

In 2024, SOC METALLURGIQUE LIOTARD FRERES achieves revenue of 7.4 M€. Revenue is declining over the period 2016-2024 (CAGR: -6.5%). Significant drop of -31% vs 2023. After deducting consumption (3.4 M€), gross margin stands at 4.0 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 -29.3% of revenue. Warning negative scissor effect: despite revenue change (-31%), EBITDA varies by -32%, reducing margin by 14.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -6.0 M€ (-81.0% of revenue), which will impact equity.

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

7 363 549 €

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

4 008 764 €

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

-2 159 234 €

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

-2 744 868 €

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

-5 962 346 €

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

-29.3%

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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 -144%. 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 -160%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-143.763%

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

-159.882%

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

-39.794%

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

-6.345

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

11.8%

Solvency indicators evolution
SOC METALLURGIQUE LIOTARD FRERES

Sector positioning

Debt ratio
-143.76 2024
2021
2023
2024
Q1: 3.56
Med: 15.62
Q3: 47.97
Excellent

In 2024, the debt ratio of SOC METALLURGIQUE LIOTARD... (-143.76) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-159.88% 2024
2021
2023
2024
Q1: 22.67%
Med: 39.91%
Q3: 59.89%
Watch

In 2024, the financial autonomy of SOC METALLURGIQUE LIOTARD... (-159.9%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-6.34 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.34 years
Q3: 1.98 years
Excellent -10 pts over 3 years

In 2024, the repayment capacity of SOC METALLURGIQUE LIOTARD... (-6.34) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 221.89. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

221.892

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

-36.179

Liquidity indicators evolution
SOC METALLURGIQUE LIOTARD FRERES

Sector positioning

Liquidity ratio
221.89 2024
2021
2023
2024
Q1: 163.11
Med: 251.26
Q3: 367.5
Average +40 pts over 3 years

In 2024, the liquidity ratio of SOC METALLURGIQUE LIOTARD... (221.89) 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
-36.18x 2024
2021
2023
2024
Q1: 0.06x
Med: 1.34x
Q3: 7.4x
Watch +6 pts over 3 years

In 2024, the interest coverage of SOC METALLURGIQUE LIOTARD... (-36.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 64 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 88 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 171 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 194 days of revenue, i.e. 4.0 M€ to permanently finance. Over 2016-2024, WCR increased by +822%, requiring additional financing.

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

3 971 972 €

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

64 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

88 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

171 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

194 j

WCR and payment terms evolution
SOC METALLURGIQUE LIOTARD FRERES

Positioning of SOC METALLURGIQUE LIOTARD FRERES in its sector

Comparison with sector Fabrication d'autres réservoirs, citernes et conteneurs métalliques

Valuation estimate

Based on 276 transactions of similar company sales (all years), the value of SOC METALLURGIQUE LIOTARD FRERES is estimated at 1 360 270 € (range 784 484€ - 2 558 213€). The price/revenue ratio is 0.18x (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 2024
276 transactions
784k€ 1360k€ 2558k€
1 360 270 € Range: 784 484€ - 2 558 213€
Section all-time Aggregated at NAF section level

Valuation method used

Revenue Multiple
7 363 549 € × 0.18x = 1 360 271 €
Range: 784 484€ - 2 558 213€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 276 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 (Fabrication d'autres réservoirs, citernes et conteneurs métalliques)

Compare SOC METALLURGIQUE LIOTARD FRERES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres réservoirs, citernes et conteneurs métalliques

Frequently asked questions about SOC METALLURGIQUE LIOTARD FRERES

What is the revenue of SOC METALLURGIQUE LIOTARD FRERES ?

The revenue of SOC METALLURGIQUE LIOTARD FRERES in 2024 is 7.4 M€.

Is SOC METALLURGIQUE LIOTARD FRERES profitable?

SOC METALLURGIQUE LIOTARD FRERES recorded a net loss in 2024.

Where is the headquarters of SOC METALLURGIQUE LIOTARD FRERES ?

The headquarters of SOC METALLURGIQUE LIOTARD FRERES is located in SAINT-PIERRE-DES-CORPS (37700), in the department Indre-et-Loire.

Where to find the tax return of SOC METALLURGIQUE LIOTARD FRERES ?

The tax return of SOC METALLURGIQUE LIOTARD FRERES 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 SOC METALLURGIQUE LIOTARD FRERES operate?

SOC METALLURGIQUE LIOTARD FRERES operates in the sector Fabrication d'autres réservoirs, citernes et conteneurs métalliques (NAF code 25.29Z). See the 'Sector positioning' section above to compare the company with its competitors.