ASSAINISSEMENT BRANCHEMENTS SERVICES : revenue, balance sheet and financial ratios

ASSAINISSEMENT BRANCHEMENTS SERVICES is a French company founded 29 years ago, specialized in the sector Travaux de couverture par éléments. Based in MOISSY-CRAMAYEL (77550), this company of category ETI shows in 2023 a revenue of 15.5 M€. 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 - ASSAINISSEMENT BRANCHEMENTS SERVICES (SIREN 410721856)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 15 506 968 € 13 018 503 € 10 066 343 € 11 872 628 € 11 952 166 € 8 472 624 € 8 008 705 € 7 845 219 €
Net income 303 941 € 296 329 € 473 693 € 924 152 € 898 463 € 941 890 € 744 458 € 517 567 €
EBITDA 436 963 € 498 971 € 562 560 € 1 334 127 € 1 330 138 € 1 177 641 € 1 097 092 € 927 544 €
Net margin 2.0% 2.3% 4.7% 7.8% 7.5% 11.1% 9.3% 6.6%

Revenue and income statement

In 2023, ASSAINISSEMENT BRANCHEMENTS SERVICES achieves revenue of 15.5 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +10.2%. Vs 2022, growth of +19% (13.0 M€ -> 15.5 M€). After deducting consumption (8.6 M€), gross margin stands at 6.9 M€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 437 k€, representing 2.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 304 k€, i.e. 2.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

15 506 968 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 913 495 €

EBITDA (2023) ?
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

436 963 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

362 078 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

303 941 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.8%

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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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

65.521%

Financial autonomy (2023) ?
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

11.04%

Cash flow / Revenue (2023) ?
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

2.66%

Repayment capacity (2023) ?
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

1.041

Asset age ratio (2023) ?
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

50.7%

Solvency indicators evolution
ASSAINISSEMENT BRANCHEMENTS SERVICES

Sector positioning

Debt ratio
65.52 2023
2021
2022
2023
Q1: 5.03
Med: 25.02
Q3: 60.82
Average +9 pts over 3 years

In 2023, the debt ratio of ASSAINISSEMENT BRANCHEMEN... (65.52) 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
11.04% 2023
2021
2022
2023
Q1: 18.6%
Med: 38.44%
Q3: 57.01%
Average

In 2023, the financial autonomy of ASSAINISSEMENT BRANCHEMEN... (11.0%) 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
1.04 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.43 years
Q3: 1.39 years
Average

In 2023, the repayment capacity of ASSAINISSEMENT BRANCHEMEN... (1.04) 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 112.63. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2023) ?
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

112.629

Interest coverage (2023) ?
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

1.077

Liquidity indicators evolution
ASSAINISSEMENT BRANCHEMENTS SERVICES

Sector positioning

Liquidity ratio
112.63 2023
2021
2022
2023
Q1: 150.29
Med: 212.77
Q3: 303.0
Watch

In 2023, the liquidity ratio of ASSAINISSEMENT BRANCHEMEN... (112.63) 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
1.08x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.68x
Q3: 2.49x
Good

In 2023, the interest coverage of ASSAINISSEMENT BRANCHEMEN... (1.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 33 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 22 days of revenue, i.e. 938 k€ to permanently finance. Over 2016-2023, WCR increased by +288%, requiring additional financing.

Operating WCR (2023) ?
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

937 551 €

Customer credit (2023) ?
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

30 j

Supplier credit (2023) ?
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

43 j

Inventory turnover (2023) ?
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

33 j

WCR in days of revenue (2023) ?
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

22 j

WCR and payment terms evolution
ASSAINISSEMENT BRANCHEMENTS SERVICES

Positioning of ASSAINISSEMENT BRANCHEMENTS SERVICES in its sector

Comparison with sector Travaux de couverture par éléments

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of ASSAINISSEMENT BRANCHEMENTS SERVICES is estimated at 1 377 048 € (range 755 253€ - 2 260 964€). With an EBITDA of 436 963€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.16x (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 2023
113 transactions
755k€ 1377k€ 2260k€
1 377 048 € Range: 755 253€ - 2 260 964€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
436 963 € × 2.2x
Estimation 983 018 €
405 743€ - 1 577 245€
Revenue Multiple 30%
15 506 968 € × 0.16x
Estimation 2 405 027 €
1 563 731€ - 3 936 179€
Net Income Multiple 20%
303 941 € × 2.7x
Estimation 820 158 €
416 313€ - 1 457 445€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 113 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 couverture par éléments)

Compare ASSAINISSEMENT BRANCHEMENTS SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de couverture par éléments

Frequently asked questions about ASSAINISSEMENT BRANCHEMENTS SERVICES

What is the revenue of ASSAINISSEMENT BRANCHEMENTS SERVICES ?

The revenue of ASSAINISSEMENT BRANCHEMENTS SERVICES in 2023 is 15.5 M€.

Is ASSAINISSEMENT BRANCHEMENTS SERVICES profitable?

Yes, ASSAINISSEMENT BRANCHEMENTS SERVICES generated a net profit of 304 k€ in 2023.

Where is the headquarters of ASSAINISSEMENT BRANCHEMENTS SERVICES ?

The headquarters of ASSAINISSEMENT BRANCHEMENTS SERVICES is located in MOISSY-CRAMAYEL (77550), in the department Seine-et-Marne.

Where to find the tax return of ASSAINISSEMENT BRANCHEMENTS SERVICES ?

The tax return of ASSAINISSEMENT BRANCHEMENTS SERVICES 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 ASSAINISSEMENT BRANCHEMENTS SERVICES operate?

ASSAINISSEMENT BRANCHEMENTS SERVICES operates in the sector Travaux de couverture par éléments (NAF code 43.91B). See the 'Sector positioning' section above to compare the company with its competitors.