CASSIN TP VOIRIE BATIMENT TERRASSEMENT : revenue, balance sheet and financial ratios

CASSIN TP VOIRIE BATIMENT TERRASSEMENT is a French company founded 43 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in SAINT-SAUVEUR (31790), this company of category PME shows in 2024 a revenue of 16.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - CASSIN TP VOIRIE BATIMENT TERRASSEMENT (SIREN 326767191)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 15 961 312 € 13 253 992 € 13 147 431 € 11 174 436 € 12 437 244 € 12 804 899 € 12 828 500 € 15 410 231 € 16 635 739 €
Net income 70 330 € 191 169 € 81 999 € 3 409 € 285 681 € 19 655 € 257 295 € 631 147 € 392 285 €
EBITDA -15 993 € -7 744 € -56 623 € -257 402 € 610 197 € -842 182 € 22 570 € 839 409 € 720 894 €
Net margin 0.4% 1.4% 0.6% 0.0% 2.3% 0.2% 2.0% 4.1% 2.4%

Revenue and income statement

In 2024, CASSIN TP VOIRIE BATIMENT TERRASSEMENT achieves revenue of 16.0 M€. Activity remains stable over the period (CAGR: -0.5%). Vs 2023, growth of +20% (13.3 M€ -> 16.0 M€). After deducting consumption (2.6 M€), gross margin stands at 13.4 M€, i.e. a rate of 84%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -16 k€, representing -0.1% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 70 k€, i.e. 0.4% 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

15 961 312 €

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

13 387 070 €

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

-15 993 €

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

52 696 €

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

70 330 €

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

-0.1%

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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 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.0%

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

47.233%

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

-0.868%

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

0.0

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

11.0%

Solvency indicators evolution
CASSIN TP VOIRIE BATIMENT TERRASSEMENT

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 7.67
Med: 32.36
Q3: 83.32
Excellent

In 2024, the debt ratio of CASSIN TP VOIRIE BATIMENT... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
47.23% 2024
2022
2023
2024
Q1: 20.82%
Med: 39.09%
Q3: 56.12%
Good -13 pts over 3 years

In 2024, the financial autonomy of CASSIN TP VOIRIE BATIMENT... (47.2%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.6 years
Q3: 2.11 years
Excellent

In 2024, the repayment capacity of CASSIN TP VOIRIE BATIMENT... (0.00) 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 183.33. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

183.328

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

-1.444

Liquidity indicators evolution
CASSIN TP VOIRIE BATIMENT TERRASSEMENT

Sector positioning

Liquidity ratio
183.33 2024
2022
2023
2024
Q1: 141.46
Med: 199.6
Q3: 300.73
Average -17 pts over 3 years

In 2024, the liquidity ratio of CASSIN TP VOIRIE BATIMENT... (183.33) 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
-1.44x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.92x
Q3: 4.81x
Average

In 2024, the interest coverage of CASSIN TP VOIRIE BATIMENT... (-1.4x) 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: 72 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 88 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Overall, WCR represents 108 days of revenue, i.e. 4.8 M€ to permanently finance.

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

4 806 589 €

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

72 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

88 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

0 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

108 j

WCR and payment terms evolution
CASSIN TP VOIRIE BATIMENT TERRASSEMENT

Positioning of CASSIN TP VOIRIE BATIMENT TERRASSEMENT in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 49 439€ to 963 212€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
49k€ 155k€ 963k€
155 915 € Range: 49 439€ - 963 212€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 CASSIN TP VOIRIE BATIMENT TERRASSEMENT with other companies in the same sector:

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

Frequently asked questions about CASSIN TP VOIRIE BATIMENT TERRASSEMENT

What is the revenue of CASSIN TP VOIRIE BATIMENT TERRASSEMENT ?

The revenue of CASSIN TP VOIRIE BATIMENT TERRASSEMENT in 2024 is 16.0 M€.

Is CASSIN TP VOIRIE BATIMENT TERRASSEMENT profitable?

Yes, CASSIN TP VOIRIE BATIMENT TERRASSEMENT generated a net profit of 70 k€ in 2024.

Where is the headquarters of CASSIN TP VOIRIE BATIMENT TERRASSEMENT ?

The headquarters of CASSIN TP VOIRIE BATIMENT TERRASSEMENT is located in SAINT-SAUVEUR (31790), in the department Haute-Garonne.

Where to find the tax return of CASSIN TP VOIRIE BATIMENT TERRASSEMENT ?

The tax return of CASSIN TP VOIRIE BATIMENT TERRASSEMENT 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 CASSIN TP VOIRIE BATIMENT TERRASSEMENT operate?

CASSIN TP VOIRIE BATIMENT TERRASSEMENT 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.