BATIMENT AMENAGEMENT SECOND OEUVRE : revenue, balance sheet and financial ratios

BATIMENT AMENAGEMENT SECOND OEUVRE is a French company founded 12 years ago, specialized in the sector Autres travaux de finition. Based in BAIE-MAHAULT (97122), this company of category PME shows in 2018 a revenue of 1.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - BATIMENT AMENAGEMENT SECOND OEUVRE (SIREN 801313347)
Indicator 2018 2017 2016
Revenue 1 787 100 € 497 989 € 1 528 623 €
Net income 4 465 € 7 167 € 22 494 €
EBITDA 56 734 € 34 281 € 52 452 €
Net margin 0.2% 1.4% 1.5%

Revenue and income statement

In 2018, BATIMENT AMENAGEMENT SECOND OEUVRE achieves revenue of 1.8 M€. Over the period 2016-2018, the company shows strong growth with a CAGR (compound annual growth rate) of +8.1%. Vs 2017, growth of +259% (498 k€ -> 1.8 M€). After deducting consumption (480 k€), gross margin stands at 1.3 M€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 57 k€, representing 3.2% of revenue. Warning negative scissor effect: despite revenue change (+259%), EBITDA varies by +65%, reducing margin by 3.7 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 4 k€, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 787 100 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 307 110 €

EBITDA (2018) ?
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

56 734 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

22 666 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

4 465 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.2%

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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 106%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

105.964%

Financial autonomy (2018) ?
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

4.512%

Cash flow / Revenue (2018) ?
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

2.136%

Repayment capacity (2018) ?
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

2.459

Asset age ratio (2018) ?
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

39.3%

Solvency indicators evolution
BATIMENT AMENAGEMENT SECOND OEUVRE

Sector positioning

Debt ratio
105.96 2018
2016
2017
2018
Q1: 0.38
Med: 12.34
Q3: 54.34
Watch

In 2018, the debt ratio of BATIMENT AMENAGEMENT SECO... (105.96) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
4.51% 2018
2016
2017
2018
Q1: 7.48%
Med: 30.19%
Q3: 52.16%
Watch

In 2018, the financial autonomy of BATIMENT AMENAGEMENT SECO... (4.5%) 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
2.46 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.02 years
Q3: 0.93 years
Watch

In 2018, the repayment capacity of BATIMENT AMENAGEMENT SECO... (2.46) 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 223.28. 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 11.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2018) ?
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

223.281

Interest coverage (2018) ?
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

11.022

Liquidity indicators evolution
BATIMENT AMENAGEMENT SECOND OEUVRE

Sector positioning

Liquidity ratio
223.28 2018
2016
2017
2018
Q1: 128.06
Med: 178.62
Q3: 279.35
Good +26 pts over 3 years

In 2018, the liquidity ratio of BATIMENT AMENAGEMENT SECO... (223.28) 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
11.02x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 2.22x
Excellent

In 2018, the interest coverage of BATIMENT AMENAGEMENT SECO... (11.0x) 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. Average customer payment term: 106 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 135 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 223 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 99 days of revenue, i.e. 490 k€ to permanently finance. Over 2016-2018, WCR increased by +75%, requiring additional financing.

Operating WCR (2018) ?
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

490 380 €

Customer credit (2018) ?
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

106 j

Supplier credit (2018) ?
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

135 j

Inventory turnover (2018) ?
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

223 j

WCR in days of revenue (2018) ?
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

99 j

WCR and payment terms evolution
BATIMENT AMENAGEMENT SECOND OEUVRE

Positioning of BATIMENT AMENAGEMENT SECOND OEUVRE in its sector

Comparison with sector Autres travaux de finition

Valuation estimate

Based on 60 transactions of similar company sales in 2018, the value of BATIMENT AMENAGEMENT SECOND OEUVRE is estimated at 132 383 € (range 77 522€ - 246 548€). With an EBITDA of 56 734€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.15x (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 2018
60 tx
77k€ 132k€ 246k€
132 383 € Range: 77 522€ - 246 548€
NAF 4 année 2018 Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
56 734 € × 1.8x
Estimation 102 070 €
63 266€ - 188 514€
Revenue Multiple 30%
1 787 100 € × 0.15x
Estimation 264 882 €
150 248€ - 490 019€
Net Income Multiple 20%
4 465 € × 2.1x
Estimation 9 419 €
4 075€ - 26 427€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 60 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 (Autres travaux de finition)

Compare BATIMENT AMENAGEMENT SECOND OEUVRE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres travaux de finition

Frequently asked questions about BATIMENT AMENAGEMENT SECOND OEUVRE

What is the revenue of BATIMENT AMENAGEMENT SECOND OEUVRE ?

The revenue of BATIMENT AMENAGEMENT SECOND OEUVRE in 2018 is 1.8 M€.

Is BATIMENT AMENAGEMENT SECOND OEUVRE profitable?

Yes, BATIMENT AMENAGEMENT SECOND OEUVRE generated a net profit of 4 k€ in 2018.

Where is the headquarters of BATIMENT AMENAGEMENT SECOND OEUVRE ?

The headquarters of BATIMENT AMENAGEMENT SECOND OEUVRE is located in BAIE-MAHAULT (97122), in the department Guadeloupe.

Where to find the tax return of BATIMENT AMENAGEMENT SECOND OEUVRE ?

The tax return of BATIMENT AMENAGEMENT SECOND OEUVRE 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 BATIMENT AMENAGEMENT SECOND OEUVRE operate?

BATIMENT AMENAGEMENT SECOND OEUVRE operates in the sector Autres travaux de finition (NAF code 43.39Z). See the 'Sector positioning' section above to compare the company with its competitors.