ARTISAN TERRASSIER SOLA : revenue, balance sheet and financial ratios

ARTISAN TERRASSIER SOLA is a French company founded 34 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in SAINTE-MAXIME (83120), this company of category PME shows in 2022 a revenue of 668 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 - ARTISAN TERRASSIER SOLA (SIREN 384088027)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 667 972 € N/C N/C 597 117 € 448 374 € 340 841 € 378 077 €
Net income 107 168 € 0 € 0 € 12 947 € 9 746 € 7 020 € 10 603 €
EBITDA 106 254 € N/C N/C 35 969 € -39 891 € 2 629 € 19 244 €
Net margin 16.0% N/C N/C 2.2% 2.2% 2.1% 2.8%

Revenue and income statement

In 2022, ARTISAN TERRASSIER SOLA achieves revenue of 668 k€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +10.0%. After deducting consumption (12 k€), gross margin stands at 656 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 106 k€, representing 15.9% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 107 k€, i.e. 16.0% 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

667 972 €

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

655 500 €

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

106 254 €

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

87 328 €

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

107 168 €

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

15.9%

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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 29%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 25.2% 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

29.201%

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

12.747%

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

25.191%

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

0.0

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

34.2%

Solvency indicators evolution
ARTISAN TERRASSIER SOLA

Sector positioning

Debt ratio
29.2 2022
2020
2021
2022
Q1: 8.94
Med: 40.44
Q3: 111.6
Good +16 pts over 3 years

In 2022, the debt ratio of ARTISAN TERRASSIER SOLA (29.20) 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
12.75% 2022
2020
2021
2022
Q1: 19.3%
Med: 36.62%
Q3: 54.23%
Average

In 2022, the financial autonomy of ARTISAN TERRASSIER SOLA (12.8%) 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
0.0 years 2022
2022
Q1: 0.0 years
Med: 0.85 years
Q3: 2.66 years
Excellent

In 2022, the repayment capacity of ARTISAN TERRASSIER SOLA (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 174.11. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

174.113

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

0.0

Liquidity indicators evolution
ARTISAN TERRASSIER SOLA

Sector positioning

Liquidity ratio
174.11 2022
2020
2021
2022
Q1: 140.75
Med: 198.01
Q3: 288.13
Average +6 pts over 3 years

In 2022, the liquidity ratio of ARTISAN TERRASSIER SOLA (174.11) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2022
2022
Q1: 0.0x
Med: 0.87x
Q3: 3.24x
Average

In 2022, the interest coverage of ARTISAN TERRASSIER SOLA (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: 155 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. The gap of 129 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 50 days of revenue, i.e. 92 k€ to permanently finance. Over 2016-2022, WCR increased by +131%, 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

92 053 €

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

155 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

26 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

0 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

50 j

WCR and payment terms evolution
ARTISAN TERRASSIER SOLA

Positioning of ARTISAN TERRASSIER SOLA in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of ARTISAN TERRASSIER SOLA is estimated at 193 300 € (range 62 493€ - 501 716€). With an EBITDA of 106 254€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (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 2022
120 transactions
62k€ 193k€ 501k€
193 300 € Range: 62 493€ - 501 716€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
106 254 € × 1.4x
Estimation 145 907 €
34 541€ - 386 699€
Revenue Multiple 30%
667 972 € × 0.22x
Estimation 149 994 €
80 679€ - 324 809€
Net Income Multiple 20%
107 168 € × 3.5x
Estimation 376 742 €
105 097€ - 1 054 620€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 terrassement courants et travaux préparatoires)

Compare ARTISAN TERRASSIER SOLA with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about ARTISAN TERRASSIER SOLA

What is the revenue of ARTISAN TERRASSIER SOLA ?

The revenue of ARTISAN TERRASSIER SOLA in 2022 is 668 k€.

Is ARTISAN TERRASSIER SOLA profitable?

Yes, ARTISAN TERRASSIER SOLA generated a net profit of 107 k€ in 2022.

Where is the headquarters of ARTISAN TERRASSIER SOLA ?

The headquarters of ARTISAN TERRASSIER SOLA is located in SAINTE-MAXIME (83120), in the department Var.

Where to find the tax return of ARTISAN TERRASSIER SOLA ?

The tax return of ARTISAN TERRASSIER SOLA 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 ARTISAN TERRASSIER SOLA operate?

ARTISAN TERRASSIER SOLA operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.