BATIMENT ETUDE AMENAGT AGRANDISSEMENT : revenue, balance sheet and financial ratios

BATIMENT ETUDE AMENAGT AGRANDISSEMENT is a French company founded 39 years ago, specialized in the sector Formation continue d'adultes. Based in BEZIERS (34500), this company of category PME shows in 2023 a revenue of 929 k€. 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 ETUDE AMENAGT AGRANDISSEMENT (SIREN 338609282)
Indicator 2023 2022 2021 2018 2017 2016
Revenue 929 133 € 935 869 € 949 745 € N/C N/C N/C
Net income 30 478 € 47 371 € 27 869 € 20 552 € 39 173 € 19 450 €
EBITDA 61 934 € 99 427 € 62 432 € N/C N/C N/C
Net margin 3.3% 5.1% 2.9% N/C N/C N/C

Revenue and income statement

In 2023, BATIMENT ETUDE AMENAGT AGRANDISSEMENT achieves revenue of 929 k€. Activity remains stable over the period (CAGR: -1.1%). Slight decline of -1% vs 2022. After deducting consumption (0 €), gross margin stands at 929 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 62 k€, representing 6.7% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -38%, reducing margin by 4.0 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 30 k€, i.e. 3.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

929 133 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

929 133 €

EBITDA (2023) ?
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

61 934 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

30 039 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

30 478 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.7%

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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 48%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

48.44%

Financial autonomy (2023) ?
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

51.094%

Cash flow / Revenue (2023) ?
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

4.845%

Repayment capacity (2023) ?
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

2.449

Asset age ratio (2023) ?
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

12.6%

Solvency indicators evolution
BATIMENT ETUDE AMENAGT AGRANDISSEMENT

Sector positioning

Debt ratio
48.44 2023
2021
2022
2023
Q1: 0.0
Med: 3.62
Q3: 37.96
Average

In 2023, the debt ratio of BATIMENT ETUDE AMENAGT AG... (48.44) 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
51.09% 2023
2021
2022
2023
Q1: 1.77%
Med: 30.93%
Q3: 61.22%
Good +6 pts over 3 years

In 2023, the financial autonomy of BATIMENT ETUDE AMENAGT AG... (51.1%) 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
2.45 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.54 years
Average

In 2023, the repayment capacity of BATIMENT ETUDE AMENAGT AG... (2.45) 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 206.33. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2023) ?
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

206.332

Interest coverage (2023) ?
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

1.776

Liquidity indicators evolution
BATIMENT ETUDE AMENAGT AGRANDISSEMENT

Sector positioning

Liquidity ratio
206.33 2023
2021
2022
2023
Q1: 129.96
Med: 228.25
Q3: 426.41
Average -6 pts over 3 years

In 2023, the liquidity ratio of BATIMENT ETUDE AMENAGT AG... (206.33) 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
1.78x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.69x
Excellent

In 2023, the interest coverage of BATIMENT ETUDE AMENAGT AG... (1.8x) 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: 37 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. The company must finance 7 days of gap between collections and payments. Overall, WCR represents 27 days of revenue, i.e. 70 k€ to permanently finance.

Operating WCR (2023) ?
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

69 666 €

Customer credit (2023) ?
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

37 j

Supplier credit (2023) ?
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

30 j

Inventory turnover (2023) ?
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 (2023) ?
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

27 j

WCR and payment terms evolution
BATIMENT ETUDE AMENAGT AGRANDISSEMENT

Positioning of BATIMENT ETUDE AMENAGT AGRANDISSEMENT in its sector

Comparison with sector Formation continue d'adultes

Valuation estimate

Based on 134 transactions of similar company sales (all years), the value of BATIMENT ETUDE AMENAGT AGRANDISSEMENT is estimated at 184 676 € (range 64 250€ - 466 243€). With an EBITDA of 61 934€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.36x (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.

Estimated enterprise value 2023
134 transactions
64k€ 184k€ 466k€
184 676 € Range: 64 250€ - 466 243€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
61 934 € × 2.2x
Estimation 134 283 €
48 660€ - 349 252€
Revenue Multiple 30%
929 133 € × 0.36x
Estimation 332 108 €
110 804€ - 649 334€
Net Income Multiple 20%
30 478 € × 2.9x
Estimation 89 513 €
33 395€ - 484 085€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 134 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 (Formation continue d'adultes)

Compare BATIMENT ETUDE AMENAGT AGRANDISSEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about BATIMENT ETUDE AMENAGT AGRANDISSEMENT

What is the revenue of BATIMENT ETUDE AMENAGT AGRANDISSEMENT ?

The revenue of BATIMENT ETUDE AMENAGT AGRANDISSEMENT in 2023 is 929 k€.

Is BATIMENT ETUDE AMENAGT AGRANDISSEMENT profitable?

Yes, BATIMENT ETUDE AMENAGT AGRANDISSEMENT generated a net profit of 30 k€ in 2023.

Where is the headquarters of BATIMENT ETUDE AMENAGT AGRANDISSEMENT ?

The headquarters of BATIMENT ETUDE AMENAGT AGRANDISSEMENT is located in BEZIERS (34500), in the department Herault.

Where to find the tax return of BATIMENT ETUDE AMENAGT AGRANDISSEMENT ?

The tax return of BATIMENT ETUDE AMENAGT AGRANDISSEMENT 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 ETUDE AMENAGT AGRANDISSEMENT operate?

BATIMENT ETUDE AMENAGT AGRANDISSEMENT operates in the sector Formation continue d'adultes (NAF code 85.59A). See the 'Sector positioning' section above to compare the company with its competitors.