BUGEY TRAVAUX : revenue, balance sheet and financial ratios

BUGEY TRAVAUX is a French company founded 17 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in VENDENESSE-LES-CHAROLLES (71120), this company of category PME shows in 2018 a revenue of 948 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 - BUGEY TRAVAUX (SIREN 507526069)
Indicator 2018 2017 2016
Revenue 947 508 € 743 176 € 419 895 €
Net income 14 107 € -985 751 € 263 017 €
EBITDA -5 388 € -36 672 € -78 907 €
Net margin 1.5% -132.6% 62.6%

Revenue and income statement

In 2018, BUGEY TRAVAUX achieves revenue of 948 k€. Over the period 2016-2018, the company shows strong growth with a CAGR (compound annual growth rate) of +50.2%. Vs 2017, growth of +27% (743 k€ -> 948 k€). After deducting consumption (419 k€), gross margin stands at 529 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -5 k€, representing -0.6% of revenue. Positive scissor effect: EBITDA margin improves by +4.4 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 1.5% 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

947 508 €

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

528 993 €

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

-5 388 €

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

-1 073 €

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

14 107 €

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

-0.6%

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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 124%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 35.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

123.713%

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

37.816%

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

35.721%

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

3.283

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

37.0%

Solvency indicators evolution
BUGEY TRAVAUX

Sector positioning

Debt ratio
123.71 2018
2016
2017
2018
Q1: 6.35
Med: 32.53
Q3: 91.42
Watch

In 2018, the debt ratio of BUGEY TRAVAUX (123.71) 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
37.82% 2018
2016
2017
2018
Q1: 17.8%
Med: 36.37%
Q3: 54.55%
Good -12 pts over 3 years

In 2018, the financial autonomy of BUGEY TRAVAUX (37.8%) 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
3.28 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.53 years
Q3: 1.94 years
Average

In 2018, the repayment capacity of BUGEY TRAVAUX (3.28) 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 232.77. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

232.77

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

-1151.782

Liquidity indicators evolution
BUGEY TRAVAUX

Sector positioning

Liquidity ratio
232.77 2018
2016
2017
2018
Q1: 126.71
Med: 181.91
Q3: 273.99
Good -12 pts over 3 years

In 2018, the liquidity ratio of BUGEY TRAVAUX (232.77) 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
-1151.78x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.81x
Q3: 3.49x
Watch -10 pts over 3 years

In 2018, the interest coverage of BUGEY TRAVAUX (-1151.8x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 289 days. Excellent situation: suppliers finance 289 days of the operating cycle (retail model). Inventory turnover is 975 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 1118 days of revenue, i.e. 2.9 M€ to permanently finance.

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

2 941 396 €

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

0 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

289 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

975 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

1118 j

WCR and payment terms evolution
BUGEY TRAVAUX

Positioning of BUGEY TRAVAUX in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of BUGEY TRAVAUX is estimated at 147 495 € (range 74 199€ - 331 971€). The price/revenue ratio is 0.22x (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 2018
120 transactions
74k€ 147k€ 331k€
147 495 € Range: 74 199€ - 331 971€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
947 508 € × 0.22x
Estimation 212 764 €
114 443€ - 460 737€
Net Income Multiple 20%
14 107 € × 3.5x
Estimation 49 592 €
13 834€ - 138 824€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement courants et travaux préparatoires)

Compare BUGEY TRAVAUX with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about BUGEY TRAVAUX

What is the revenue of BUGEY TRAVAUX ?

The revenue of BUGEY TRAVAUX in 2018 is 948 k€.

Is BUGEY TRAVAUX profitable?

Yes, BUGEY TRAVAUX generated a net profit of 14 k€ in 2018.

Where is the headquarters of BUGEY TRAVAUX ?

The headquarters of BUGEY TRAVAUX is located in VENDENESSE-LES-CHAROLLES (71120), in the department Saone-et-Loire.

Where to find the tax return of BUGEY TRAVAUX ?

The tax return of BUGEY TRAVAUX 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 BUGEY TRAVAUX operate?

BUGEY TRAVAUX operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.