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B & A CONSTRUCTION : revenue, balance sheet and financial ratios

B & A CONSTRUCTION is a French company founded 7 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in BEAUMONT LES VALENCE (26760), this company of category PME shows in 2022 a revenue of 572 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - B & A CONSTRUCTION (SIREN 843827619)
Indicator 2024 2023 2022 2021 2020 2019
Revenue N/C N/C 571 655 € N/C N/C N/C
Net income 0 € 0 € 19 055 € 0 € 0 € 0 €
EBITDA N/C N/C 30 419 € N/C N/C N/C
Net margin N/C N/C 3.3% N/C N/C N/C

Revenue and income statement

In 2024, B & A CONSTRUCTION records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

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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 194%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

194.055%

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

46.875%

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

63.5%

Solvency indicators evolution
B & A CONSTRUCTION

Sector positioning

Debt ratio
194.06 2024
2022
2023
2024
Q1: 1.22
Med: 17.23
Q3: 51.19
Average +18 pts over 3 years

In 2024, the debt ratio of B & A CONSTRUCTION (194.06) 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
46.88% 2024
2022
2023
2024
Q1: 11.24%
Med: 33.41%
Q3: 54.18%
Good +39 pts over 3 years

In 2024, the financial autonomy of B & A CONSTRUCTION (46.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.43 years 2022
2022
Q1: 0.0 years
Med: 0.2 years
Q3: 1.6 years
Average

In 2022, the repayment capacity of B & A CONSTRUCTION (0.43) 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 143.37. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

143.367

Liquidity indicators evolution
B & A CONSTRUCTION

Sector positioning

Liquidity ratio
143.37 2024
2022
2023
2024
Q1: 138.85
Med: 197.41
Q3: 306.86
Average

In 2024, the liquidity ratio of B & A CONSTRUCTION (143.37) 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
1.05x 2022
2022
Q1: 0.0x
Med: 0.15x
Q3: 2.0x
Good

In 2022, the interest coverage of B & A CONSTRUCTION (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.

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

0 €

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

0 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

0 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 and payment terms evolution
B & A CONSTRUCTION

Positioning of B & A CONSTRUCTION in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Similar companies (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare B & A CONSTRUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about B & A CONSTRUCTION

What is the revenue of B & A CONSTRUCTION ?

The revenue of B & A CONSTRUCTION in 2022 is 572 k€.

Is B & A CONSTRUCTION profitable?

Yes, B & A CONSTRUCTION generated a net profit of 19 k€ in 2022.

Where is the headquarters of B & A CONSTRUCTION ?

The headquarters of B & A CONSTRUCTION is located in BEAUMONT LES VALENCE (26760), in the department Drome.

Where to find the tax return of B & A CONSTRUCTION ?

The tax return of B & A 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 B & A CONSTRUCTION operate?

B & A CONSTRUCTION operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.