AMENAGEMENT ET CONSTRUCTION : revenue, balance sheet and financial ratios

AMENAGEMENT ET CONSTRUCTION is a French company founded 32 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in CHEVIGNY-SAINT-SAUVEUR (21800), this company of category PME shows in 2022 a revenue of 213 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 - AMENAGEMENT ET CONSTRUCTION (SIREN 392526943)
Indicator 2022 2021 2020 2019 2018
Revenue 212 713 € 400 406 € 345 692 € 430 956 € 333 450 €
Net income 27 667 € 14 212 € 67 700 € 40 791 € 114 737 €
EBITDA 53 609 € 36 485 € 104 353 € 70 221 € 126 413 €
Net margin 13.0% 3.5% 19.6% 9.5% 34.4%

Revenue and income statement

In 2022, AMENAGEMENT ET CONSTRUCTION achieves revenue of 213 k€. Revenue is declining over the period 2018-2022 (CAGR: -10.6%). Significant drop of -47% vs 2021. After deducting consumption (119 k€), gross margin stands at 94 k€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 54 k€, representing 25.2% of revenue. Positive scissor effect: EBITDA margin improves by +16.1 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 28 k€, i.e. 13.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

212 713 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

93 624 €

EBITDA (2022) ?
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

53 609 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

46 499 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

27 667 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

25.2%

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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 87%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 42%. 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 3.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 16.5% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

86.832%

Financial autonomy (2022) ?
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

41.72%

Cash flow / Revenue (2022) ?
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

16.477%

Repayment capacity (2022) ?
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

3.796

Asset age ratio (2022) ?
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

20.5%

Solvency indicators evolution
AMENAGEMENT ET CONSTRUCTION

Sector positioning

Debt ratio
86.83 2022
2020
2021
2022
Q1: 0.0
Med: 24.48
Q3: 282.47
Average -16 pts over 3 years

In 2022, the debt ratio of AMENAGEMENT ET CONSTRUCTION (86.83) 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
41.72% 2022
2020
2021
2022
Q1: 0.51%
Med: 24.67%
Q3: 68.95%
Good -12 pts over 3 years

In 2022, the financial autonomy of AMENAGEMENT ET CONSTRUCTION (41.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
3.8 years 2022
2020
2021
2022
Q1: -5.45 years
Med: 0.0 years
Q3: 2.98 years
Average

In 2022, the repayment capacity of AMENAGEMENT ET CONSTRUCTION (3.80) 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 636.28. 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 27.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

636.283

Interest coverage (2022) ?
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

27.128

Liquidity indicators evolution
AMENAGEMENT ET CONSTRUCTION

Sector positioning

Liquidity ratio
636.28 2022
2020
2021
2022
Q1: 150.23
Med: 466.6
Q3: 2295.26
Good +16 pts over 3 years

In 2022, the liquidity ratio of AMENAGEMENT ET CONSTRUCTION (636.28) 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
27.13x 2022
2020
2021
2022
Q1: -2.12x
Med: 0.0x
Q3: 4.45x
Excellent

In 2022, the interest coverage of AMENAGEMENT ET CONSTRUCTION (27.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 454 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 456 days of revenue, i.e. 269 k€ to permanently finance. Over 2018-2022, WCR increased by +1343%, requiring additional financing.

Operating WCR (2022) ?
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

269 318 €

Customer credit (2022) ?
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

3 j

Supplier credit (2022) ?
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

12 j

Inventory turnover (2022) ?
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

454 j

WCR in days of revenue (2022) ?
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

456 j

WCR and payment terms evolution
AMENAGEMENT ET CONSTRUCTION

Positioning of AMENAGEMENT ET CONSTRUCTION in its sector

Comparison with sector Activités des marchands de biens immobiliers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 78 973€ to 389 595€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
78k€ 256k€ 389k€
256 351 € Range: 78 973€ - 389 595€
NAF 5 année 2022

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 40 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 (Activités des marchands de biens immobiliers)

Compare AMENAGEMENT ET CONSTRUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des marchands de biens immobiliers

Frequently asked questions about AMENAGEMENT ET CONSTRUCTION

What is the revenue of AMENAGEMENT ET CONSTRUCTION ?

The revenue of AMENAGEMENT ET CONSTRUCTION in 2022 is 213 k€.

Is AMENAGEMENT ET CONSTRUCTION profitable?

Yes, AMENAGEMENT ET CONSTRUCTION generated a net profit of 28 k€ in 2022.

Where is the headquarters of AMENAGEMENT ET CONSTRUCTION ?

The headquarters of AMENAGEMENT ET CONSTRUCTION is located in CHEVIGNY-SAINT-SAUVEUR (21800), in the department Cote-d'Or.

Where to find the tax return of AMENAGEMENT ET CONSTRUCTION ?

The tax return of AMENAGEMENT ET CONSTRUCTION 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 AMENAGEMENT ET CONSTRUCTION operate?

AMENAGEMENT ET CONSTRUCTION operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.