AGENCE COMMERCIALE DU BATIMENT : revenue, balance sheet and financial ratios

AGENCE COMMERCIALE DU BATIMENT is a French company founded 36 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in ANNONAY (07100), this company of category PME shows in 2024 a revenue of 2.2 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 - AGENCE COMMERCIALE DU BATIMENT (SIREN 353377823)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 2 195 907 € 2 742 546 € 2 835 101 € 2 728 599 € 1 910 683 € 2 235 470 € 2 126 371 € 1 665 692 € 1 610 634 € 1 430 478 €
Net income 203 899 € 22 137 € 13 879 € 44 443 € 39 944 € 18 005 € 110 977 € -55 038 € 40 189 € 21 483 €
EBITDA 28 270 € 26 783 € 22 363 € 58 484 € 48 496 € 7 406 € 120 425 € -63 483 € 47 395 € 24 028 €
Net margin 9.3% 0.8% 0.5% 1.6% 2.1% 0.8% 5.2% -3.3% 2.5% 1.5%

Revenue and income statement

In 2024, AGENCE COMMERCIALE DU BATIMENT achieves revenue of 2.2 M€. Revenue is growing positively over 10 years (CAGR: +4.9%). Significant drop of -20% vs 2023. After deducting consumption (1.3 M€), gross margin stands at 850 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 28 k€, representing 1.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 204 k€, i.e. 9.3% 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

2 195 907 €

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

849 944 €

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

28 270 €

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

15 180 €

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

203 899 €

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

1.3%

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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 0%. 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 67%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 0.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

66.757%

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

0.775%

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

0.0

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

59.1%

Solvency indicators evolution
AGENCE COMMERCIALE DU BATIMENT

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 4.28
Med: 20.74
Q3: 53.77
Excellent

In 2024, the debt ratio of AGENCE COMMERCIALE DU BAT... (0.00) 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
66.76% 2024
2022
2023
2024
Q1: 20.05%
Med: 40.86%
Q3: 57.83%
Excellent

In 2024, the financial autonomy of AGENCE COMMERCIALE DU BAT... (66.8%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.35 years
Q3: 1.56 years
Excellent

In 2024, the repayment capacity of AGENCE COMMERCIALE DU BAT... (0.00) 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 284.34. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

284.34

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

0.0

Liquidity indicators evolution
AGENCE COMMERCIALE DU BATIMENT

Sector positioning

Liquidity ratio
284.34 2024
2022
2023
2024
Q1: 151.53
Med: 214.69
Q3: 315.59
Good +18 pts over 3 years

In 2024, the liquidity ratio of AGENCE COMMERCIALE DU BAT... (284.34) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.53x
Q3: 3.65x
Average

In 2024, the interest coverage of AGENCE COMMERCIALE DU BAT... (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: 96 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 69 days. The company must finance 27 days of gap between collections and payments. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 163 days of revenue, i.e. 994 k€ to permanently finance. Over 2015-2024, WCR increased by +188%, requiring additional financing.

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

994 482 €

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

96 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

69 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

163 j

WCR and payment terms evolution
AGENCE COMMERCIALE DU BATIMENT

Positioning of AGENCE COMMERCIALE DU BATIMENT in its sector

Comparison with sector Travaux de menuiserie bois et PVC

Valuation estimate

Based on 51 transactions of similar company sales in 2024, the value of AGENCE COMMERCIALE DU BATIMENT is estimated at 254 732 € (range 116 106€ - 456 727€). With an EBITDA of 28 270€, 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
116k€ 254k€ 456k€
254 732 € Range: 116 106€ - 456 727€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
28 270 € × 1.6x
Estimation 43 853 €
24 258€ - 58 978€
Revenue Multiple 30%
2 195 907 € × 0.14x
Estimation 314 293 €
163 982€ - 371 312€
Net Income Multiple 20%
203 899 € × 3.4x
Estimation 692 591 €
273 914€ - 1 579 225€

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 bois et PVC)

Compare AGENCE COMMERCIALE DU BATIMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie bois et PVC

Frequently asked questions about AGENCE COMMERCIALE DU BATIMENT

What is the revenue of AGENCE COMMERCIALE DU BATIMENT ?

The revenue of AGENCE COMMERCIALE DU BATIMENT in 2024 is 2.2 M€.

Is AGENCE COMMERCIALE DU BATIMENT profitable?

Yes, AGENCE COMMERCIALE DU BATIMENT generated a net profit of 204 k€ in 2024.

Where is the headquarters of AGENCE COMMERCIALE DU BATIMENT ?

The headquarters of AGENCE COMMERCIALE DU BATIMENT is located in ANNONAY (07100), in the department Ardeche.

Where to find the tax return of AGENCE COMMERCIALE DU BATIMENT ?

The tax return of AGENCE COMMERCIALE 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 AGENCE COMMERCIALE DU BATIMENT operate?

AGENCE COMMERCIALE DU BATIMENT operates in the sector Travaux de menuiserie bois et PVC (NAF code 43.32A). See the 'Sector positioning' section above to compare the company with its competitors.