ASSAINISSEMENT CONSTRUCTION BOST : revenue, balance sheet and financial ratios

ASSAINISSEMENT CONSTRUCTION BOST is a French company founded 37 years ago, specialized in the sector Collecte et traitement des eaux usées. Based in SAINT-ETIENNE (42100), this company of category PME shows in 2025 a revenue of 1.4 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 - ASSAINISSEMENT CONSTRUCTION BOST (SIREN 350549630)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 1 395 230 € 1 318 173 € 1 318 081 € 1 308 151 € 1 025 737 € 1 068 051 € 959 723 € 955 837 € 873 522 €
Net income 79 794 € 79 214 € 95 053 € 105 974 € 52 995 € 58 086 € 82 368 € 81 493 € 97 854 €
EBITDA 73 972 € 124 810 € 123 814 € 177 195 € 81 542 € 69 031 € 108 746 € 102 767 € 130 354 €
Net margin 5.7% 6.0% 7.2% 8.1% 5.2% 5.4% 8.6% 8.5% 11.2%

Revenue and income statement

In 2025, ASSAINISSEMENT CONSTRUCTION BOST achieves revenue of 1.4 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.0%. Vs 2024: +6%. After deducting consumption (0 €), gross margin stands at 1.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 74 k€, representing 5.3% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -41%, reducing margin by 4.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 80 k€, i.e. 5.7% 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

1 395 230 €

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

1 395 230 €

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

73 972 €

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

101 787 €

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

79 794 €

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

5.3%

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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 64%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.166%

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

64.166%

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

2.872%

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

0.016

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

29.5%

Solvency indicators evolution
ASSAINISSEMENT CONSTRUCTION BOST

Sector positioning

Debt ratio
0.17 2025
2023
2024
2025
Q1: 8.76
Med: 27.23
Q3: 57.09
Excellent

In 2025, the debt ratio of ASSAINISSEMENT CONSTRUCTI... (0.17) 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
64.17% 2025
2023
2024
2025
Q1: 37.87%
Med: 50.22%
Q3: 63.06%
Excellent

In 2025, the financial autonomy of ASSAINISSEMENT CONSTRUCTI... (64.2%) 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
0.02 years 2025
2023
2024
2025
Q1: 0.13 years
Med: 0.78 years
Q3: 2.65 years
Excellent -21 pts over 3 years

In 2025, the repayment capacity of ASSAINISSEMENT CONSTRUCTI... (0.02) 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 228.79. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

228.792

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

0.0

Liquidity indicators evolution
ASSAINISSEMENT CONSTRUCTION BOST

Sector positioning

Liquidity ratio
228.79 2025
2023
2024
2025
Q1: 169.97
Med: 217.5
Q3: 325.97
Good -9 pts over 3 years

In 2025, the liquidity ratio of ASSAINISSEMENT CONSTRUCTI... (228.79) 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 2025
2023
2024
2025
Q1: 0.45x
Med: 1.77x
Q3: 5.3x
Watch -27 pts over 3 years

In 2025, the interest coverage of ASSAINISSEMENT CONSTRUCTI... (0.0x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. The company must finance 12 days of gap between collections and payments. Overall, WCR represents 35 days of revenue, i.e. 136 k€ to permanently finance. Over 2017-2025, WCR increased by +36%, requiring additional financing.

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

135 686 €

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

42 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

30 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

35 j

WCR and payment terms evolution
ASSAINISSEMENT CONSTRUCTION BOST

Positioning of ASSAINISSEMENT CONSTRUCTION BOST in its sector

Comparison with sector Collecte et traitement des eaux usées

Valuation estimate

Based on 84 transactions of similar company sales (all years), the value of ASSAINISSEMENT CONSTRUCTION BOST is estimated at 180 615 € (range 63 027€ - 628 370€). With an EBITDA of 73 972€, the sector multiple of 2.9x is applied. The price/revenue ratio is 0.11x (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 2025
84 tx
63k€ 180k€ 628k€
180 615 € Range: 63 027€ - 628 370€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
73 972 € × 2.9x
Estimation 210 867 €
43 423€ - 661 079€
Revenue Multiple 30%
1 395 230 € × 0.11x
Estimation 148 277 €
105 668€ - 443 393€
Net Income Multiple 20%
79 794 € × 1.9x
Estimation 153 496 €
48 076€ - 824 064€
How is this estimate calculated?

This estimate is based on the analysis of 84 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 (Collecte et traitement des eaux usées)

Compare ASSAINISSEMENT CONSTRUCTION BOST with other companies in the same sector:

Voir toutes les statistiques du secteur Collecte et traitement des eaux usées

Frequently asked questions about ASSAINISSEMENT CONSTRUCTION BOST

What is the revenue of ASSAINISSEMENT CONSTRUCTION BOST ?

The revenue of ASSAINISSEMENT CONSTRUCTION BOST in 2025 is 1.4 M€.

Is ASSAINISSEMENT CONSTRUCTION BOST profitable?

Yes, ASSAINISSEMENT CONSTRUCTION BOST generated a net profit of 80 k€ in 2025.

Where is the headquarters of ASSAINISSEMENT CONSTRUCTION BOST ?

The headquarters of ASSAINISSEMENT CONSTRUCTION BOST is located in SAINT-ETIENNE (42100), in the department Loire.

Where to find the tax return of ASSAINISSEMENT CONSTRUCTION BOST ?

The tax return of ASSAINISSEMENT CONSTRUCTION BOST 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 CONSTRUCTION BOST operate?

ASSAINISSEMENT CONSTRUCTION BOST operates in the sector Collecte et traitement des eaux usées (NAF code 37.00Z). See the 'Sector positioning' section above to compare the company with its competitors.