3J CONSTRUCTIONS : revenue, balance sheet and financial ratios

3J CONSTRUCTIONS is a French company founded 36 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in VAUJOURS (93410), this company of category PME shows in 2020 a revenue of 767 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - 3J CONSTRUCTIONS (SIREN 352720726)
Indicator 2020 2019 2018 2017 2016
Revenue 766 718 € 1 178 210 € 1 035 866 € 611 197 € 730 337 €
Net income 26 495 € 77 366 € 30 282 € -108 131 € -49 607 €
EBITDA 22 512 € 74 625 € 22 318 € -136 427 € -48 746 €
Net margin 3.5% 6.6% 2.9% -17.7% -6.8%

Revenue and income statement

In 2020, 3J CONSTRUCTIONS achieves revenue of 767 k€. Revenue is growing positively over 5 years (CAGR: +1.2%). Significant drop of -35% vs 2019. After deducting consumption (150 k€), gross margin stands at 617 k€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 23 k€, representing 2.9% of revenue. Warning negative scissor effect: despite revenue change (-35%), EBITDA varies by -70%, reducing margin by 3.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 26 k€, i.e. 3.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

766 718 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

617 085 €

EBITDA (2020) ?
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

22 512 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

21 828 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

26 495 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.9%

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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 18%. 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 65%. 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 4.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

18.457%

Financial autonomy (2020) ?
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

65.157%

Cash flow / Revenue (2020) ?
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

3.474%

Repayment capacity (2020) ?
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

4.512

Asset age ratio (2020) ?
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

0.4%

Solvency indicators evolution
3J CONSTRUCTIONS

Sector positioning

Debt ratio
18.46 2020
2018
2019
2020
Q1: 1.15
Med: 23.72
Q3: 87.94
Good +19 pts over 3 years

In 2020, the debt ratio of 3J CONSTRUCTIONS (18.46) 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
65.16% 2020
2018
2019
2020
Q1: 8.6%
Med: 28.53%
Q3: 49.66%
Excellent

In 2020, the financial autonomy of 3J CONSTRUCTIONS (65.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
4.51 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.05 years
Q3: 1.55 years
Average +25 pts over 3 years

In 2020, the repayment capacity of 3J CONSTRUCTIONS (4.51) 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 484.95. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

484.952

Interest coverage (2020) ?
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

0.0

Liquidity indicators evolution
3J CONSTRUCTIONS

Sector positioning

Liquidity ratio
484.95 2020
2018
2019
2020
Q1: 135.65
Med: 193.42
Q3: 286.87
Excellent

In 2020, the liquidity ratio of 3J CONSTRUCTIONS (484.95) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 1.52x
Average

In 2020, the interest coverage of 3J CONSTRUCTIONS (0.0x) 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: 121 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. The gap of 69 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 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 69 days of revenue, i.e. 146 k€ to permanently finance. Over 2016-2020, WCR increased by +668%, requiring additional financing.

Operating WCR (2020) ?
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

146 221 €

Customer credit (2020) ?
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

121 j

Supplier credit (2020) ?
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

52 j

Inventory turnover (2020) ?
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

2 j

WCR in days of revenue (2020) ?
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

69 j

WCR and payment terms evolution
3J CONSTRUCTIONS

Positioning of 3J CONSTRUCTIONS 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 (22 transactions). This range of 30 397€ to 115 831€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2020
Indicative
30k€ 62k€ 115k€
62 417 € Range: 30 397€ - 115 831€
NAF 5 année 2020

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 3J CONSTRUCTIONS 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 3J CONSTRUCTIONS

What is the revenue of 3J CONSTRUCTIONS ?

The revenue of 3J CONSTRUCTIONS in 2020 is 767 k€.

Is 3J CONSTRUCTIONS profitable?

Yes, 3J CONSTRUCTIONS generated a net profit of 26 k€ in 2020.

Where is the headquarters of 3J CONSTRUCTIONS ?

The headquarters of 3J CONSTRUCTIONS is located in VAUJOURS (93410), in the department Seine-Saint-Denis.

Where to find the tax return of 3J CONSTRUCTIONS ?

The tax return of 3J CONSTRUCTIONS 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 3J CONSTRUCTIONS operate?

3J CONSTRUCTIONS 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.