BATIMENT CONSTRUCTIONS MODULAIRES : revenue, balance sheet and financial ratios

BATIMENT CONSTRUCTIONS MODULAIRES is a French company founded 37 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in ISSOIRE (63500), this company of category PME shows in 2024 a revenue of 6.1 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 - BATIMENT CONSTRUCTIONS MODULAIRES (SIREN 347607533)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 6 072 510 € 5 550 668 € 3 967 001 € 4 425 909 € 4 158 480 € 3 796 672 € 3 430 152 € 3 231 611 €
Net income 173 956 € 206 707 € 251 297 € 361 209 € 186 941 € 264 885 € 157 892 € 114 752 €
EBITDA 191 688 € 278 493 € 179 990 € 358 493 € 264 675 € 397 885 € 175 732 € -34 194 €
Net margin 2.9% 3.7% 6.3% 8.2% 4.5% 7.0% 4.6% 3.6%

Revenue and income statement

In 2024, BATIMENT CONSTRUCTIONS MODULAIRES achieves revenue of 6.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.2%. Vs 2023: +9%. After deducting consumption (2.2 M€), gross margin stands at 3.9 M€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 192 k€, representing 3.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 174 k€, i.e. 2.9% 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

6 072 510 €

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

3 869 501 €

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

191 688 €

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

223 147 €

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

173 956 €

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

3.2%

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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 95%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

94.788%

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

33.703%

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

5.178%

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

3.723

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

34.3%

Solvency indicators evolution
BATIMENT CONSTRUCTIONS MODULAIRES

Sector positioning

Debt ratio
94.79 2024
2021
2023
2024
Q1: 6.09
Med: 21.51
Q3: 63.7
Watch +24 pts over 3 years

In 2024, the debt ratio of BATIMENT CONSTRUCTIONS MO... (94.79) 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
33.7% 2024
2021
2023
2024
Q1: 26.6%
Med: 45.7%
Q3: 61.62%
Average -10 pts over 3 years

In 2024, the financial autonomy of BATIMENT CONSTRUCTIONS MO... (33.7%) 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
3.72 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.73 years
Q3: 2.18 years
Watch

In 2024, the repayment capacity of BATIMENT CONSTRUCTIONS MO... (3.72) 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 237.91. 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 5.1x. Operating income very largely covers interest expenses: high safety margin.

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

237.907

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

5.08

Liquidity indicators evolution
BATIMENT CONSTRUCTIONS MODULAIRES

Sector positioning

Liquidity ratio
237.91 2024
2021
2023
2024
Q1: 168.06
Med: 241.37
Q3: 341.13
Average +25 pts over 3 years

In 2024, the liquidity ratio of BATIMENT CONSTRUCTIONS MO... (237.91) 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
5.08x 2024
2021
2023
2024
Q1: 0.0x
Med: 1.54x
Q3: 6.11x
Good +6 pts over 3 years

In 2024, the interest coverage of BATIMENT CONSTRUCTIONS MO... (5.1x) 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. Average customer payment term: 63 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 64 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 140 days of revenue, i.e. 2.4 M€ to permanently finance. Over 2016-2024, WCR increased by +147%, 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

2 358 381 €

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

63 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

66 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

64 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

140 j

WCR and payment terms evolution
BATIMENT CONSTRUCTIONS MODULAIRES

Positioning of BATIMENT CONSTRUCTIONS MODULAIRES in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of BATIMENT CONSTRUCTIONS MODULAIRES is estimated at 400 521 € (range 235 969€ - 770 940€). With an EBITDA of 191 688€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.13x (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 2024
56 tx
235k€ 400k€ 770k€
400 521 € Range: 235 969€ - 770 940€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
191 688 € × 1.0x
Estimation 198 754 €
127 615€ - 458 766€
Revenue Multiple 30%
6 072 510 € × 0.13x
Estimation 781 707 €
412 397€ - 992 503€
Net Income Multiple 20%
173 956 € × 1.9x
Estimation 333 163 €
242 212€ - 1 219 033€
How is this estimate calculated?

This estimate is based on the analysis of 56 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 (Fabrication de structures métalliques et de parties de structures)

Compare BATIMENT CONSTRUCTIONS MODULAIRES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Frequently asked questions about BATIMENT CONSTRUCTIONS MODULAIRES

What is the revenue of BATIMENT CONSTRUCTIONS MODULAIRES ?

The revenue of BATIMENT CONSTRUCTIONS MODULAIRES in 2024 is 6.1 M€.

Is BATIMENT CONSTRUCTIONS MODULAIRES profitable?

Yes, BATIMENT CONSTRUCTIONS MODULAIRES generated a net profit of 174 k€ in 2024.

Where is the headquarters of BATIMENT CONSTRUCTIONS MODULAIRES ?

The headquarters of BATIMENT CONSTRUCTIONS MODULAIRES is located in ISSOIRE (63500), in the department Puy-de-Dome.

Where to find the tax return of BATIMENT CONSTRUCTIONS MODULAIRES ?

The tax return of BATIMENT CONSTRUCTIONS MODULAIRES 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 CONSTRUCTIONS MODULAIRES operate?

BATIMENT CONSTRUCTIONS MODULAIRES operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.