VITRINES LELIEVRE DRIOT : revenue, balance sheet and financial ratios

VITRINES LELIEVRE DRIOT is a French company founded 43 years ago, specialized in the sector Travaux de menuiserie métallique et serrurerie. Based in VITRY-SUR-SEINE (94400), this company of category ETI shows in 2024 a revenue of 11.7 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 - VITRINES LELIEVRE DRIOT (SIREN 324847003)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 11 682 860 € 7 695 862 € 6 081 689 € 6 426 352 € 6 375 077 € 6 349 556 € 8 221 344 € 6 951 365 € N/C
Net income 620 056 € 402 457 € 55 144 € -43 261 € -388 260 € -483 003 € 361 111 € 209 213 € -10 211 €
EBITDA 725 754 € 430 102 € 163 960 € -32 658 € -513 408 € -452 147 € 800 832 € 341 282 € -4 523 980 €
Net margin 5.3% 5.2% 0.9% -0.7% -6.1% -7.6% 4.4% 3.0% N/C

Revenue and income statement

In 2024, VITRINES LELIEVRE DRIOT achieves revenue of 11.7 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.7%. Vs 2023, growth of +52% (7.7 M€ -> 11.7 M€). After deducting consumption (2.2 M€), gross margin stands at 9.5 M€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 726 k€, representing 6.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 620 k€, i.e. 5.3% 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

11 682 860 €

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

9 496 641 €

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

725 754 €

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

509 367 €

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

620 056 €

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

6.2%

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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 1%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.5% 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

1.024%

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

9.348%

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

7.498%

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

0.01

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

35.6%

Solvency indicators evolution
VITRINES LELIEVRE DRIOT

Sector positioning

Debt ratio
1.02 2024
2022
2023
2024
Q1: 3.86
Med: 18.7
Q3: 47.26
Excellent -50 pts over 3 years

In 2024, the debt ratio of VITRINES LELIEVRE DRIOT (1.02) 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
9.35% 2024
2022
2023
2024
Q1: 22.22%
Med: 43.8%
Q3: 59.91%
Watch

In 2024, the financial autonomy of VITRINES LELIEVRE DRIOT (9.3%) 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
0.01 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.34 years
Q3: 1.4 years
Good -50 pts over 3 years

In 2024, the repayment capacity of VITRINES LELIEVRE DRIOT (0.01) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 104.61. 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 0.3x. 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

104.606

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

0.327

Liquidity indicators evolution
VITRINES LELIEVRE DRIOT

Sector positioning

Liquidity ratio
104.61 2024
2022
2023
2024
Q1: 164.13
Med: 228.07
Q3: 326.05
Average

In 2024, the liquidity ratio of VITRINES LELIEVRE DRIOT (104.61) 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
0.33x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.52x
Q3: 3.51x
Average -34 pts over 3 years

In 2024, the interest coverage of VITRINES LELIEVRE DRIOT (0.3x) 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: 128 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 81 days. The gap of 47 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 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 56 days of revenue, i.e. 1.8 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

1 809 091 €

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

128 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

81 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

4 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

56 j

WCR and payment terms evolution
VITRINES LELIEVRE DRIOT

Positioning of VITRINES LELIEVRE DRIOT in its sector

Comparison with sector Travaux de menuiserie métallique et serrurerie

Valuation estimate

Based on 51 transactions of similar company sales in 2024, the value of VITRINES LELIEVRE DRIOT is estimated at 1 485 773 € (range 739 706€ - 2 310 174€). With an EBITDA of 725 754€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.14x (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 2024
51 tx
739k€ 1485k€ 2310k€
1 485 773 € Range: 739 706€ - 2 310 174€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
725 754 € × 1.6x
Estimation 1 125 803 €
622 764€ - 1 514 090€
Revenue Multiple 30%
11 682 860 € × 0.14x
Estimation 1 672 128 €
872 433€ - 1 975 488€
Net Income Multiple 20%
620 056 € × 3.4x
Estimation 2 106 168 €
832 973€ - 4 802 416€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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 menuiserie métallique et serrurerie)

Compare VITRINES LELIEVRE DRIOT with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie métallique et serrurerie

Frequently asked questions about VITRINES LELIEVRE DRIOT

What is the revenue of VITRINES LELIEVRE DRIOT ?

The revenue of VITRINES LELIEVRE DRIOT in 2024 is 11.7 M€.

Is VITRINES LELIEVRE DRIOT profitable?

Yes, VITRINES LELIEVRE DRIOT generated a net profit of 620 k€ in 2024.

Where is the headquarters of VITRINES LELIEVRE DRIOT ?

The headquarters of VITRINES LELIEVRE DRIOT is located in VITRY-SUR-SEINE (94400), in the department Val-de-Marne.

Where to find the tax return of VITRINES LELIEVRE DRIOT ?

The tax return of VITRINES LELIEVRE DRIOT 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 VITRINES LELIEVRE DRIOT operate?

VITRINES LELIEVRE DRIOT operates in the sector Travaux de menuiserie métallique et serrurerie (NAF code 43.32B). See the 'Sector positioning' section above to compare the company with its competitors.