A.B CALUCH ARTISANAT DU BATIMENT : revenue, balance sheet and financial ratios

A.B CALUCH ARTISANAT DU BATIMENT is a French company founded 33 years ago, specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation. Based in BOISSY-SAINT-LEGER (94470), this company of category PME shows in 2019 a revenue of 149 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - A.B CALUCH ARTISANAT DU BATIMENT (SIREN 389758756)
Indicator 2019 2018 2017 2016
Revenue 148 696 € 175 459 € 224 700 € 185 606 €
Net income -21 730 € 6 239 € 13 923 € 2 284 €
EBITDA -21 771 € 3 079 € 11 405 € 5 190 €
Net margin -14.6% 3.6% 6.2% 1.2%

Revenue and income statement

In 2019, A.B CALUCH ARTISANAT DU BATIMENT achieves revenue of 149 k€. Revenue is declining over the period 2016-2019 (CAGR: -7.1%). Significant drop of -15% vs 2018. After deducting consumption (49 k€), gross margin stands at 100 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -22 k€, representing -14.6% of revenue. Warning negative scissor effect: despite revenue change (-15%), EBITDA varies by -807%, reducing margin by 16.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -22 k€ (-14.6% of revenue), which will impact equity.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

148 696 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

100 106 €

EBITDA (2019) ?
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

-21 771 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-22 260 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-21 730 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-14.6%

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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 10%. 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 ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

10.489%

Financial autonomy (2019) ?
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

25.365%

Cash flow / Revenue (2019) ?
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

-14.338%

Repayment capacity (2019) ?
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

-0.07

Asset age ratio (2019) ?
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

2.1%

Solvency indicators evolution
A.B CALUCH ARTISANAT DU BATIMENT

Sector positioning

Debt ratio
10.49 2019
2017
2018
2019
Q1: 1.23
Med: 13.27
Q3: 43.68
Good

In 2019, the debt ratio of A.B CALUCH ARTISANAT DU B... (10.49) 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
25.36% 2019
2017
2018
2019
Q1: 14.51%
Med: 35.36%
Q3: 53.95%
Average -24 pts over 3 years

In 2019, the financial autonomy of A.B CALUCH ARTISANAT DU 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
-0.07 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.15 years
Q3: 1.1 years
Excellent -25 pts over 3 years

In 2019, the repayment capacity of A.B CALUCH ARTISANAT DU B... (-0.07) 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 134.74. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

134.743

Interest coverage (2019) ?
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
A.B CALUCH ARTISANAT DU BATIMENT

Sector positioning

Liquidity ratio
134.74 2019
2017
2018
2019
Q1: 145.12
Med: 197.13
Q3: 287.66
Watch -22 pts over 3 years

In 2019, the liquidity ratio of A.B CALUCH ARTISANAT DU B... (134.74) 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
0.0x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.28x
Q3: 2.2x
Average

In 2019, the interest coverage of A.B CALUCH ARTISANAT DU B... (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: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 50 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 27 days of revenue, i.e. 11 k€ to permanently finance. Over 2016-2019, WCR increased by +38%, requiring additional financing.

Operating WCR (2019) ?
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

11 137 €

Customer credit (2019) ?
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

39 j

Supplier credit (2019) ?
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

46 j

Inventory turnover (2019) ?
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

50 j

WCR in days of revenue (2019) ?
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

27 j

WCR and payment terms evolution
A.B CALUCH ARTISANAT DU BATIMENT

Positioning of A.B CALUCH ARTISANAT DU BATIMENT in its sector

Comparison with sector Travaux d'installation d'équipements thermiques et de climatisation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 16 919€ to 53 955€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2019
Indicative
16k€ 25k€ 53k€
25 061 € Range: 16 919€ - 53 955€
NAF 5 année 2019

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 34 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 d'installation d'équipements thermiques et de climatisation)

Compare A.B CALUCH ARTISANAT DU BATIMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'équipements thermiques et de climatisation

Frequently asked questions about A.B CALUCH ARTISANAT DU BATIMENT

What is the revenue of A.B CALUCH ARTISANAT DU BATIMENT ?

The revenue of A.B CALUCH ARTISANAT DU BATIMENT in 2019 is 149 k€.

Is A.B CALUCH ARTISANAT DU BATIMENT profitable?

A.B CALUCH ARTISANAT DU BATIMENT recorded a net loss in 2019.

Where is the headquarters of A.B CALUCH ARTISANAT DU BATIMENT ?

The headquarters of A.B CALUCH ARTISANAT DU BATIMENT is located in BOISSY-SAINT-LEGER (94470), in the department Val-de-Marne.

Where to find the tax return of A.B CALUCH ARTISANAT DU BATIMENT ?

The tax return of A.B CALUCH ARTISANAT DU BATIMENT 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 A.B CALUCH ARTISANAT DU BATIMENT operate?

A.B CALUCH ARTISANAT DU BATIMENT operates in the sector Travaux d'installation d'équipements thermiques et de climatisation (NAF code 43.22B). See the 'Sector positioning' section above to compare the company with its competitors.