SOCIETE LYONNAISE D'INVESTISSEMENT FONCIER : revenue, balance sheet and financial ratios

SOCIETE LYONNAISE D'INVESTISSEMENT FONCIER is a French company founded 19 years ago, specialized in the sector Promotion immobilière de logements. Based in LE CHAMBON-SUR-LIGNON (43400), this company of category PME shows in 2022 a revenue of 77€. 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 LYONNAISE D'INVESTISSEMENT FONCIER (SIREN 494052319)
Indicator 2022 2020 2019
Revenue 77 € 191 893 € 117 683 €
Net income -9 116 € 48 577 € 32 768 €
EBITDA -16 293 € 55 799 € 65 041 €
Net margin -11839.0% 25.3% 27.8%

Revenue and income statement

In 2022, SOCIETE LYONNAISE D'INVESTISSEMENT FONCIER achieves revenue of 77 €. Revenue is declining over the period 2019-2022 (CAGR: -91.3%). Significant drop of -100% vs 2020. After deducting consumption (15 k€), gross margin stands at -14 k€, i.e. a rate of -18783%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -16 k€, representing -21159.7% of revenue. Warning negative scissor effect: despite revenue change (-100%), EBITDA varies by -129%, reducing margin by 21188.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -9 k€ (-11839.0% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

77 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

-14 463 €

EBITDA (2022) ?
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

-16 293 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-19 683 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-9 116 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-21159.7%

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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 72%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

72.465%

Financial autonomy (2022) ?
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

24.725%

Cash flow / Revenue (2022) ?
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

-7435.065%

Repayment capacity (2022) ?
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

-15.343

Asset age ratio (2022) ?
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

79.0%

Solvency indicators evolution
SOCIETE LYONNAISE D'INVESTISSEMENT FONCIER

Sector positioning

Debt ratio
72.47 2022
2019
2020
2022
Q1: 0.0
Med: 9.78
Q3: 170.47
Average +7 pts over 3 years

In 2022, the debt ratio of SOCIETE LYONNAISE D'INVES... (72.47) 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
24.73% 2022
2019
2020
2022
Q1: 0.08%
Med: 16.67%
Q3: 57.8%
Good

In 2022, the financial autonomy of SOCIETE LYONNAISE D'INVES... (24.7%) 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.

Repayment capacity
-15.34 years 2022
2019
2020
2022
Q1: -1.96 years
Med: 0.0 years
Q3: 2.58 years
Excellent -27 pts over 3 years

In 2022, the repayment capacity of SOCIETE LYONNAISE D'INVES... (-15.34) 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 180.63. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

180.629

Interest coverage (2022) ?
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

-5.69

Liquidity indicators evolution
SOCIETE LYONNAISE D'INVESTISSEMENT FONCIER

Sector positioning

Liquidity ratio
180.63 2022
2019
2020
2022
Q1: 141.58
Med: 338.94
Q3: 1019.12
Average

In 2022, the liquidity ratio of SOCIETE LYONNAISE D'INVES... (180.63) 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
-5.69x 2022
2019
2020
2022
Q1: -3.69x
Med: 0.0x
Q3: 3.08x
Average -25 pts over 3 years

In 2022, the interest coverage of SOCIETE LYONNAISE D'INVES... (-5.7x) 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: 357690 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 363 days. The gap of 357327 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 1036052 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 1800776 days of revenue, i.e. 385 k€ to permanently finance. Over 2019-2022, WCR increased by +227%, requiring additional financing.

Operating WCR (2022) ?
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

385 166 €

Customer credit (2022) ?
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

357690 j

Supplier credit (2022) ?
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

363 j

Inventory turnover (2022) ?
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

1036052 j

WCR in days of revenue (2022) ?
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

1800776 j

WCR and payment terms evolution
SOCIETE LYONNAISE D'INVESTISSEMENT FONCIER

Positioning of SOCIETE LYONNAISE D'INVESTISSEMENT FONCIER in its sector

Comparison with sector Promotion immobilière de logements

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of SOCIETE LYONNAISE D'INVESTISSEMENT FONCIER is estimated at 21 € (range 7€ - 52€). The price/revenue ratio is 0.28x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
80 tx
0k€ 0k€ 0k€
21 € Range: 7€ - 52€
NAF 5 all-time

Valuation method used

Revenue Multiple
77 € × 0.28x = 22 €
Range: 8€ - 53€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Promotion immobilière de logements)

Compare SOCIETE LYONNAISE D'INVESTISSEMENT FONCIER with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière de logements

Frequently asked questions about SOCIETE LYONNAISE D'INVESTISSEMENT FONCIER

What is the revenue of SOCIETE LYONNAISE D'INVESTISSEMENT FONCIER ?

The revenue of SOCIETE LYONNAISE D'INVESTISSEMENT FONCIER in 2022 is 77€.

Is SOCIETE LYONNAISE D'INVESTISSEMENT FONCIER profitable?

SOCIETE LYONNAISE D'INVESTISSEMENT FONCIER recorded a net loss in 2022.

Where is the headquarters of SOCIETE LYONNAISE D'INVESTISSEMENT FONCIER ?

The headquarters of SOCIETE LYONNAISE D'INVESTISSEMENT FONCIER is located in LE CHAMBON-SUR-LIGNON (43400), in the department Haute-Loire.

Where to find the tax return of SOCIETE LYONNAISE D'INVESTISSEMENT FONCIER ?

The tax return of SOCIETE LYONNAISE D'INVESTISSEMENT FONCIER 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 LYONNAISE D'INVESTISSEMENT FONCIER operate?

SOCIETE LYONNAISE D'INVESTISSEMENT FONCIER operates in the sector Promotion immobilière de logements (NAF code 41.10A). See the 'Sector positioning' section above to compare the company with its competitors.