Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2020-02-01 (6 years)Status: ActiveBusiness sector: Construction d'autres bâtimentsLocation: EPINAL (88000), Vosges
AVINIM CONSTRUCTION : revenue, balance sheet and financial ratios
AVINIM CONSTRUCTION is a French company
founded 6 years ago,
specialized in the sector Construction d'autres bâtiments.
Based in EPINAL (88000),
this company of category PME
shows in 2023 a revenue of 6.4 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - AVINIM CONSTRUCTION (SIREN 881209407)
Indicator
2025
2024
2023
2022
2021
Revenue
N/C
N/C
6 445 688 €
5 208 473 €
5 452 489 €
Net income
400 038 €
648 651 €
119 176 €
109 369 €
120 142 €
EBITDA
N/C
N/C
210 946 €
78 533 €
107 724 €
Net margin
N/C
N/C
1.8%
2.1%
2.2%
Revenue and income statement
In 2025, AVINIM CONSTRUCTION generates positive net income of 400 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2025: 120 k€ -> 400 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
400 038 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 48%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory.
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
47.598%
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
21.526%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2021
2022
2023
2024
2025
Debt ratio
708.071
365.465
211.673
77.373
47.598
Financial autonomy
4.207
9.424
8.377
23.125
21.526
Repayment capacity
13.824
19.108
4.184
None
None
Cash flow / Revenue
1.252%
0.894%
2.85%
None%
None%
Sector positioning
Debt ratio
47.62025
2023
2024
2025
Q1: 1.62
Med: 14.61
Q3: 47.6
Average
In 2025, the debt ratio of AVINIM CONSTRUCTION (47.60) 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
21.53%2025
2023
2024
2025
Q1: 15.47%
Med: 35.44%
Q3: 55.04%
Average
In 2025, the financial autonomy of AVINIM CONSTRUCTION (21.5%) 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
4.18 years2023
2023
Q1: 0.0 years
Med: 0.02 years
Q3: 1.48 years
Watch
In 2023, the repayment capacity of AVINIM CONSTRUCTION (4.18) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 173.17. 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
173.171
Liquidity indicators evolution AVINIM CONSTRUCTION
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2021
2022
2023
2024
2025
Liquidity ratio
185.699
156.084
155.16
193.524
173.171
Interest coverage
4.045
5.509
3.989
None
None
Sector positioning
Liquidity ratio
173.172025
2023
2024
2025
Q1: 139.47
Med: 192.4
Q3: 278.8
Average
In 2025, the liquidity ratio of AVINIM CONSTRUCTION (173.17) 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
3.99x2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.44x
Excellent
In 2023, the interest coverage of AVINIM CONSTRUCTION (4.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
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
0 €
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
0 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
0 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 and payment terms evolution AVINIM CONSTRUCTION
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2021
2022
2023
2024
2025
Operating WCR
7 470 €
840 960 €
167 781 €
0 €
0 €
Inventory turnover (days)
3
2
1
0
0
Customer payment term (days)
46
60
61
0
0
Supplier payment term (days)
72
78
111
0
0
Positioning of AVINIM CONSTRUCTION in its sector
Comparison with sector Construction d'autres bâtiments
Valuation estimate
Based on 113 transactions of similar company sales
(all years),
the value of AVINIM CONSTRUCTION is estimated at
993 008 €
(range 336 635€ - 3 202 187€).
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 value2025
113 transactions
336k€993k€3202k€
993 008 €Range: 336 635€ - 3 202 187€
NAF 5 all-time
Valuation method used
Net Income Multiple
400 038 €
×
2.5x
=993 008 €
Range: 336 636€ - 3 202 188€
Only this financial indicator is available for this company.
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 (Construction d'autres bâtiments)
Compare AVINIM CONSTRUCTION with other companies in the same sector:
Frequently asked questions about AVINIM CONSTRUCTION
What is the revenue of AVINIM CONSTRUCTION ?
The revenue of AVINIM CONSTRUCTION in 2023 is 6.4 M€.
Is AVINIM CONSTRUCTION profitable?
Yes, AVINIM CONSTRUCTION generated a net profit of 400 k€ in 2025.
Where is the headquarters of AVINIM CONSTRUCTION ?
The headquarters of AVINIM CONSTRUCTION is located in EPINAL (88000), in the department Vosges.
Where to find the tax return of AVINIM CONSTRUCTION ?
The tax return of AVINIM CONSTRUCTION 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 AVINIM CONSTRUCTION operate?
AVINIM CONSTRUCTION operates in the sector Construction d'autres bâtiments (NAF code 41.20B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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