C.A.B (CONSTRUCTION AMENAGEMENT BATIMENT) : revenue, balance sheet and financial ratios

C.A.B (CONSTRUCTION AMENAGEMENT BATIMENT) is a French company founded 5 years ago, specialized in the sector Fabrication de charpentes et d'autres menuiseries. Based in VIEUX-HABITANTS (97119), this company of category PME shows in 2023 a revenue of 253 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 - C.A.B (CONSTRUCTION AMENAGEMENT BATIMENT) (SIREN 883549016)
Indicator 2023 2022 2021 2020
Revenue 253 123 € 112 061 € 339 184 € 220 615 €
Net income -21 861 € -7 606 € 9 199 € 25 529 €
EBITDA -17 788 € -7 606 € 9 199 € 25 529 €
Net margin -8.6% -6.8% 2.7% 11.6%

Revenue and income statement

In 2023, C.A.B (CONSTRUCTION AMENAGEMENT BATIMENT) achieves revenue of 253 k€. Revenue is growing positively over 4 years (CAGR: +4.7%). Vs 2022, growth of +126% (112 k€ -> 253 k€). After deducting consumption (0 €), gross margin stands at 253 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 -18 k€, representing -7.0% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -22 k€ (-8.6% of revenue), which will impact equity.

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

253 123 €

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

253 123 €

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

-17 788 €

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

-17 789 €

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

-21 861 €

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

-7.0%

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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 630%. 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 79%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

630.141%

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

79.094%

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

-8.637%

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

-1.574

Solvency indicators evolution
C.A.B (CONSTRUCTION AMENAGEMENT BATIMENT)

Sector positioning

Debt ratio
630.14 2023
2021
2022
2023
Q1: 6.87
Med: 29.64
Q3: 90.12
Watch +51 pts over 3 years

In 2023, the debt ratio of C.A.B (CONSTRUCTION AMENA... (630.14) 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
79.09% 2023
2021
2022
2023
Q1: 16.62%
Med: 38.62%
Q3: 58.17%
Excellent +62 pts over 3 years

In 2023, the financial autonomy of C.A.B (CONSTRUCTION AMENA... (79.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-1.57 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.66 years
Q3: 2.45 years
Excellent

In 2023, the repayment capacity of C.A.B (CONSTRUCTION AMENA... (-1.57) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1196.92. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

1196.919

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

0.0

Liquidity indicators evolution
C.A.B (CONSTRUCTION AMENAGEMENT BATIMENT)

Sector positioning

Liquidity ratio
1196.92 2023
2021
2023
Q1: 152.19
Med: 217.85
Q3: 320.62
Excellent

In 2023, the liquidity ratio of C.A.B (CONSTRUCTION AMENA... (1196.92) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 1.19x
Q3: 5.64x
Average

In 2023, the interest coverage of C.A.B (CONSTRUCTION AMENA... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The company must finance 27 days of gap between collections and payments. Overall, WCR represents 41 days of revenue, i.e. 29 k€ to permanently finance. Over 2020-2023, WCR increased by +208%, requiring additional financing.

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

29 015 €

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

27 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

0 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

41 j

WCR and payment terms evolution
C.A.B (CONSTRUCTION AMENAGEMENT BATIMENT)

Positioning of C.A.B (CONSTRUCTION AMENAGEMENT BATIMENT) in its sector

Comparison with sector Fabrication de charpentes et d'autres menuiseries

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 20 878€ to 44 577€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
20k€ 35k€ 44k€
35 249 € Range: 20 878€ - 44 577€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 44 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 charpentes et d'autres menuiseries)

Compare C.A.B (CONSTRUCTION AMENAGEMENT BATIMENT) with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de charpentes et d'autres menuiseries

Frequently asked questions about C.A.B (CONSTRUCTION AMENAGEMENT BATIMENT)

What is the revenue of C.A.B (CONSTRUCTION AMENAGEMENT BATIMENT) ?

The revenue of C.A.B (CONSTRUCTION AMENAGEMENT BATIMENT) in 2023 is 253 k€.

Is C.A.B (CONSTRUCTION AMENAGEMENT BATIMENT) profitable?

C.A.B (CONSTRUCTION AMENAGEMENT BATIMENT) recorded a net loss in 2023.

Where is the headquarters of C.A.B (CONSTRUCTION AMENAGEMENT BATIMENT) ?

The headquarters of C.A.B (CONSTRUCTION AMENAGEMENT BATIMENT) is located in VIEUX-HABITANTS (97119), in the department Guadeloupe.

Where to find the tax return of C.A.B (CONSTRUCTION AMENAGEMENT BATIMENT) ?

The tax return of C.A.B (CONSTRUCTION AMENAGEMENT BATIMENT) 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 C.A.B (CONSTRUCTION AMENAGEMENT BATIMENT) operate?

C.A.B (CONSTRUCTION AMENAGEMENT BATIMENT) operates in the sector Fabrication de charpentes et d'autres menuiseries (NAF code 16.23Z). See the 'Sector positioning' section above to compare the company with its competitors.