SOCIETE LECLERE FILS ET BEINEIX : revenue, balance sheet and financial ratios

SOCIETE LECLERE FILS ET BEINEIX is a French company founded 53 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in PARIS (75018), this company of category PME shows in 2024 a revenue of 5.0 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 - SOCIETE LECLERE FILS ET BEINEIX (SIREN 300071891)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 5 013 222 € 5 989 586 € 5 924 350 € 5 732 837 € 4 403 754 € 4 959 465 € 6 331 580 € 5 500 232 € 5 176 049 €
Net income 244 705 € 270 335 € 233 821 € 89 234 € 33 079 € 55 457 € 88 768 € 43 906 € -40 571 €
EBITDA 361 645 € 361 026 € 316 148 € 80 884 € -145 283 € 58 770 € 131 380 € -49 926 € -163 835 €
Net margin 4.9% 4.5% 3.9% 1.6% 0.8% 1.1% 1.4% 0.8% -0.8%

Revenue and income statement

In 2024, SOCIETE LECLERE FILS ET BEINEIX achieves revenue of 5.0 M€. Activity remains stable over the period (CAGR: -0.4%). Significant drop of -16% vs 2023. After deducting consumption (501 k€), gross margin stands at 4.5 M€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 362 k€, representing 7.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 245 k€, i.e. 4.9% 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

5 013 222 €

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

4 512 218 €

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

361 645 €

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

313 191 €

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

244 705 €

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

7.2%

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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 16%. 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 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.7% 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

16.369%

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

25.382%

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

5.681%

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

0.435

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

14.4%

Solvency indicators evolution
SOCIETE LECLERE FILS ET BEINEIX

Sector positioning

Debt ratio
16.37 2024
2022
2023
2024
Q1: 1.22
Med: 17.24
Q3: 51.22
Good +5 pts over 3 years

In 2024, the debt ratio of SOCIETE LECLERE FILS ET B... (16.37) 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
25.38% 2024
2022
2023
2024
Q1: 11.2%
Med: 33.35%
Q3: 54.16%
Average -15 pts over 3 years

In 2024, the financial autonomy of SOCIETE LECLERE FILS ET B... (25.4%) 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
0.43 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.03 years
Average -10 pts over 3 years

In 2024, the repayment capacity of SOCIETE LECLERE FILS ET B... (0.43) 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 119.45. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

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

119.452

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

0.078

Liquidity indicators evolution
SOCIETE LECLERE FILS ET BEINEIX

Sector positioning

Liquidity ratio
119.45 2024
2022
2023
2024
Q1: 138.63
Med: 197.26
Q3: 306.79
Watch -11 pts over 3 years

In 2024, the liquidity ratio of SOCIETE LECLERE FILS ET B... (119.45) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.08x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.21x
Good -19 pts over 3 years

In 2024, the interest coverage of SOCIETE LECLERE FILS ET B... (0.1x) 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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 109 days. Excellent situation: suppliers finance 100 days of the operating cycle (retail model). Inventory turnover is 38 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-4 days): operations structurally generate cash. Notable WCR improvement over the period (-115%), freeing up cash.

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

-56 449 €

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

9 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

109 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

38 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

-4 j

WCR and payment terms evolution
SOCIETE LECLERE FILS ET BEINEIX

Positioning of SOCIETE LECLERE FILS ET BEINEIX in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 604 961€ to 1 767 576€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
604k€ 1124k€ 1767k€
1 124 449 € Range: 604 961€ - 1 767 576€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 maçonnerie générale et gros œuvre de bâtiment)

Compare SOCIETE LECLERE FILS ET BEINEIX with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about SOCIETE LECLERE FILS ET BEINEIX

What is the revenue of SOCIETE LECLERE FILS ET BEINEIX ?

The revenue of SOCIETE LECLERE FILS ET BEINEIX in 2024 is 5.0 M€.

Is SOCIETE LECLERE FILS ET BEINEIX profitable?

Yes, SOCIETE LECLERE FILS ET BEINEIX generated a net profit of 245 k€ in 2024.

Where is the headquarters of SOCIETE LECLERE FILS ET BEINEIX ?

The headquarters of SOCIETE LECLERE FILS ET BEINEIX is located in PARIS (75018), in the department Paris.

Where to find the tax return of SOCIETE LECLERE FILS ET BEINEIX ?

The tax return of SOCIETE LECLERE FILS ET BEINEIX 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 SOCIETE LECLERE FILS ET BEINEIX operate?

SOCIETE LECLERE FILS ET BEINEIX operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.