A.M. CONSTRUIRE MALIN : revenue, balance sheet and financial ratios

A.M. CONSTRUIRE MALIN is a French company founded 5 years ago, specialized in the sector Intermédiaires du commerce en bois et matériaux de construction. Based in SAINT-ESTEVE (66240), this company of category PME shows in 2025 a revenue of 400 k€. 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 - A.M. CONSTRUIRE MALIN (SIREN 894294594)
Indicator 2025 2024
Revenue 400 090 € 347 921 €
Net income 60 640 € 16 679 €
EBITDA 95 978 € 34 303 €
Net margin 15.2% 4.8%

Revenue and income statement

In 2025, A.M. CONSTRUIRE MALIN achieves revenue of 400 k€. Vs 2024, growth of +15% (348 k€ -> 400 k€). After deducting consumption (0 €), gross margin stands at 400 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 96 k€, representing 24.0% of revenue. Positive scissor effect: EBITDA margin improves by +14.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 61 k€, i.e. 15.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

400 090 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

400 090 €

EBITDA (2025) ?
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

95 978 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

79 178 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

60 640 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

24.0%

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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 66%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

65.996%

Financial autonomy (2025) ?
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

24.54%

Cash flow / Revenue (2025) ?
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

17.775%

Repayment capacity (2025) ?
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

1.202

Asset age ratio (2025) ?
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

49.0%

Solvency indicators evolution
A.M. CONSTRUIRE MALIN

Sector positioning

Debt ratio
66.0 2025
2024
2025
Q1: 4.86
Med: 27.21
Q3: 59.98
Average

In 2025, the debt ratio of A.M. CONSTRUIRE MALIN (66.00) 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
24.54% 2025
2024
2025
Q1: 24.54%
Med: 43.66%
Q3: 63.04%
Average -24 pts over 2 years

In 2025, the financial autonomy of A.M. CONSTRUIRE MALIN (24.5%) 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
1.2 years 2025
2024
2025
Q1: 0.0 years
Med: 1.23 years
Q3: 2.95 years
Good -26 pts over 2 years

In 2025, the repayment capacity of A.M. CONSTRUIRE MALIN (1.20) 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 54.56. 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 2.9x. Financial charges are adequately covered by operations.

Liquidity ratio (2025) ?
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

54.559

Interest coverage (2025) ?
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

2.88

Liquidity indicators evolution
A.M. CONSTRUIRE MALIN

Sector positioning

Liquidity ratio
54.56 2025
2024
2025
Q1: 166.5
Med: 269.38
Q3: 358.93
Watch -17 pts over 2 years

In 2025, the liquidity ratio of A.M. CONSTRUIRE MALIN (54.56) 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
2.88x 2025
2024
2025
Q1: 0.0x
Med: 4.4x
Q3: 11.37x
Average -35 pts over 2 years

In 2025, the interest coverage of A.M. CONSTRUIRE MALIN (2.9x) 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: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 131 days. Excellent situation: suppliers finance 81 days of the operating cycle (retail model). WCR is negative (-55 days): operations structurally generate cash.

Operating WCR (2025) ?
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

-60 994 €

Customer credit (2025) ?
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

50 j

Supplier credit (2025) ?
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

131 j

Inventory turnover (2025) ?
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

0 j

WCR in days of revenue (2025) ?
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

-55 j

WCR and payment terms evolution
A.M. CONSTRUIRE MALIN

Positioning of A.M. CONSTRUIRE MALIN in its sector

Comparison with sector Intermédiaires du commerce en bois et matériaux de construction

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of A.M. CONSTRUIRE MALIN is estimated at 137 351 € (range 52 172€ - 437 132€). With an EBITDA of 95 978€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.32x (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.

Estimated enterprise value 2025
229 transactions
52k€ 137k€ 437k€
137 351 € Range: 52 172€ - 437 132€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
95 978 € × 1.6x
Estimation 155 913 €
50 883€ - 517 613€
Revenue Multiple 30%
400 090 € × 0.32x
Estimation 129 744 €
60 835€ - 317 429€
Net Income Multiple 20%
60 640 € × 1.7x
Estimation 102 357 €
42 401€ - 415 486€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en bois et matériaux de construction)

Compare A.M. CONSTRUIRE MALIN with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en bois et matériaux de construction

Frequently asked questions about A.M. CONSTRUIRE MALIN

What is the revenue of A.M. CONSTRUIRE MALIN ?

The revenue of A.M. CONSTRUIRE MALIN in 2025 is 400 k€.

Is A.M. CONSTRUIRE MALIN profitable?

Yes, A.M. CONSTRUIRE MALIN generated a net profit of 61 k€ in 2025.

Where is the headquarters of A.M. CONSTRUIRE MALIN ?

The headquarters of A.M. CONSTRUIRE MALIN is located in SAINT-ESTEVE (66240), in the department Pyrenees-Orientales.

Where to find the tax return of A.M. CONSTRUIRE MALIN ?

The tax return of A.M. CONSTRUIRE MALIN 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.M. CONSTRUIRE MALIN operate?

A.M. CONSTRUIRE MALIN operates in the sector Intermédiaires du commerce en bois et matériaux de construction (NAF code 46.13Z). See the 'Sector positioning' section above to compare the company with its competitors.