AUVERGNE TRAVAUX PUBLICS : revenue, balance sheet and financial ratios

AUVERGNE TRAVAUX PUBLICS is a French company founded 30 years ago, specialized in the sector Construction de réseaux pour fluides. Based in SAINT-ETIENNE (42100), this company of category PME shows in 2024 a revenue of 2.0 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 - AUVERGNE TRAVAUX PUBLICS (SIREN 401318019)
Indicator 2024 2023 2022 2021 2020
Revenue 2 006 555 € 1 902 357 € 1 868 461 € 1 295 434 € 895 509 €
Net income 86 944 € 65 880 € 59 154 € 49 143 € 55 139 €
EBITDA 239 210 € 184 319 € 142 358 € 124 592 € 26 226 €
Net margin 4.3% 3.5% 3.2% 3.8% 6.2%

Revenue and income statement

In 2024, AUVERGNE TRAVAUX PUBLICS achieves revenue of 2.0 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +22.3%. Vs 2023: +5%. After deducting consumption (312 k€), gross margin stands at 1.7 M€, i.e. a rate of 84%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 239 k€, representing 11.9% of revenue. Positive scissor effect: EBITDA margin improves by +2.2 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 87 k€, i.e. 4.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 006 555 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 694 465 €

EBITDA (2024) ?
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

239 210 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

89 300 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

86 944 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.9%

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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 73%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. 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 10.6% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

73.388%

Financial autonomy (2024) ?
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

30.463%

Cash flow / Revenue (2024) ?
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

10.635%

Repayment capacity (2024) ?
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 (2024) ?
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

28.1%

Solvency indicators evolution
AUVERGNE TRAVAUX PUBLICS

Sector positioning

Debt ratio
73.39 2024
2022
2023
2024
Q1: 1.15
Med: 24.5
Q3: 76.99
Average

In 2024, the debt ratio of AUVERGNE TRAVAUX PUBLICS (73.39) 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
30.46% 2024
2022
2023
2024
Q1: 16.46%
Med: 32.68%
Q3: 51.92%
Average

In 2024, the financial autonomy of AUVERGNE TRAVAUX PUBLICS (30.5%) 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 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.65 years
Q3: 2.23 years
Average -13 pts over 3 years

In 2024, the repayment capacity of AUVERGNE TRAVAUX PUBLICS (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 155.06. 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 2.8x. Financial charges are adequately covered by operations.

Liquidity ratio (2024) ?
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

155.056

Interest coverage (2024) ?
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

2.841

Liquidity indicators evolution
AUVERGNE TRAVAUX PUBLICS

Sector positioning

Liquidity ratio
155.06 2024
2022
2023
2024
Q1: 137.66
Med: 183.25
Q3: 263.2
Average -10 pts over 3 years

In 2024, the liquidity ratio of AUVERGNE TRAVAUX PUBLICS (155.06) 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
2.84x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.07x
Q3: 7.11x
Good +6 pts over 3 years

In 2024, the interest coverage of AUVERGNE TRAVAUX PUBLICS (2.8x) 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: 79 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. The company must finance 21 days of gap between collections and payments. Overall, WCR represents 71 days of revenue, i.e. 394 k€ to permanently finance. Over 2020-2024, WCR increased by +476%, requiring additional financing.

Operating WCR (2024) ?
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

394 067 €

Customer credit (2024) ?
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

79 j

Supplier credit (2024) ?
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

58 j

Inventory turnover (2024) ?
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 (2024) ?
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

71 j

WCR and payment terms evolution
AUVERGNE TRAVAUX PUBLICS

Positioning of AUVERGNE TRAVAUX PUBLICS in its sector

Comparison with sector Construction de réseaux pour fluides

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (33 transactions). This range of 100 678€ to 660 821€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
100k€ 129k€ 660k€
129 505 € Range: 100 678€ - 660 821€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 33 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 (Construction de réseaux pour fluides)

Compare AUVERGNE TRAVAUX PUBLICS with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de réseaux pour fluides

Frequently asked questions about AUVERGNE TRAVAUX PUBLICS

What is the revenue of AUVERGNE TRAVAUX PUBLICS ?

The revenue of AUVERGNE TRAVAUX PUBLICS in 2024 is 2.0 M€.

Is AUVERGNE TRAVAUX PUBLICS profitable?

Yes, AUVERGNE TRAVAUX PUBLICS generated a net profit of 87 k€ in 2024.

Where is the headquarters of AUVERGNE TRAVAUX PUBLICS ?

The headquarters of AUVERGNE TRAVAUX PUBLICS is located in SAINT-ETIENNE (42100), in the department Loire.

Where to find the tax return of AUVERGNE TRAVAUX PUBLICS ?

The tax return of AUVERGNE TRAVAUX PUBLICS 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 AUVERGNE TRAVAUX PUBLICS operate?

AUVERGNE TRAVAUX PUBLICS operates in the sector Construction de réseaux pour fluides (NAF code 42.21Z). See the 'Sector positioning' section above to compare the company with its competitors.