AUDIGIER DEVELOPPEMENT : revenue, balance sheet and financial ratios

AUDIGIER DEVELOPPEMENT is a French company founded 20 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in SAVASSE (26740), this company of category PME shows in 2023 a revenue of 71 k€. 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 - AUDIGIER DEVELOPPEMENT (SIREN 489194712)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 70 978 € 100 533 € 110 520 € 113 904 € 113 704 € 114 355 € 106 738 € 109 510 € 96 605 €
Net income 749 341 € 89 522 € 59 900 € 336 774 € 26 119 € 18 987 € 32 463 € 20 302 € 1 336 €
EBITDA -21 742 € 2 594 € -13 184 € 1 883 € -3 691 € -8 671 € 19 € 1 327 € -20 720 €
Net margin 1055.7% 89.0% 54.2% 295.7% 23.0% 16.6% 30.4% 18.5% 1.4%

Revenue and income statement

In 2023, AUDIGIER DEVELOPPEMENT achieves revenue of 71 k€. Activity remains stable over the period (CAGR: -3.8%). Significant drop of -29% vs 2022. After deducting consumption (0 €), gross margin stands at 71 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 -22 k€, representing -30.6% of revenue. Warning negative scissor effect: despite revenue change (-29%), EBITDA varies by -938%, reducing margin by 33.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 749 k€, i.e. 1055.7% 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

70 978 €

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

70 978 €

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

-21 742 €

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

-27 587 €

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

749 341 €

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

-30.6%

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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 3%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 1064.0% 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 (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

3.344%

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

3.202%

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

1063.975%

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

0.0

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

35.5%

Solvency indicators evolution
AUDIGIER DEVELOPPEMENT

Sector positioning

Debt ratio
3.34 2023
2021
2022
2023
Q1: 7.85
Med: 36.04
Q3: 94.96
Excellent

In 2023, the debt ratio of AUDIGIER DEVELOPPEMENT (3.34) 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
3.2% 2023
2021
2022
2023
Q1: 19.61%
Med: 37.69%
Q3: 54.73%
Watch

In 2023, the financial autonomy of AUDIGIER DEVELOPPEMENT (3.2%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.7 years
Q3: 2.3 years
Excellent

In 2023, the repayment capacity of AUDIGIER DEVELOPPEMENT (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 2058.47. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

2058.469

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

0.0

Liquidity indicators evolution
AUDIGIER DEVELOPPEMENT

Sector positioning

Liquidity ratio
2058.47 2023
2021
2022
2023
Q1: 140.24
Med: 196.81
Q3: 296.35
Excellent

In 2023, the liquidity ratio of AUDIGIER DEVELOPPEMENT (2058.47) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.82x
Q3: 3.7x
Average

In 2023, the interest coverage of AUDIGIER DEVELOPPEMENT (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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 107 days. Excellent situation: suppliers finance 93 days of the operating cycle (retail model). Overall, WCR represents 6132 days of revenue, i.e. 1.2 M€ to permanently finance. Over 2015-2023, WCR increased by +10796%, 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

1 208 964 €

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

14 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

107 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

0 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

6132 j

WCR and payment terms evolution
AUDIGIER DEVELOPPEMENT

Positioning of AUDIGIER DEVELOPPEMENT 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 AUDIGIER DEVELOPPEMENT is estimated at 1 063 265 € (range 299 088€ - 2 970 357€). 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 2023
120 transactions
299k€ 1063k€ 2970k€
1 063 265 € Range: 299 088€ - 2 970 357€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
70 978 € × 0.22x
Estimation 15 938 €
8 573€ - 34 514€
Net Income Multiple 20%
749 341 € × 3.5x
Estimation 2 634 257 €
734 863€ - 7 374 123€

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 AUDIGIER DEVELOPPEMENT with other companies in the same sector:

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

Frequently asked questions about AUDIGIER DEVELOPPEMENT

What is the revenue of AUDIGIER DEVELOPPEMENT ?

The revenue of AUDIGIER DEVELOPPEMENT in 2023 is 71 k€.

Is AUDIGIER DEVELOPPEMENT profitable?

Yes, AUDIGIER DEVELOPPEMENT generated a net profit of 749 k€ in 2023.

Where is the headquarters of AUDIGIER DEVELOPPEMENT ?

The headquarters of AUDIGIER DEVELOPPEMENT is located in SAVASSE (26740), in the department Drome.

Where to find the tax return of AUDIGIER DEVELOPPEMENT ?

The tax return of AUDIGIER DEVELOPPEMENT 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 AUDIGIER DEVELOPPEMENT operate?

AUDIGIER DEVELOPPEMENT 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.