SIREN : 535054068
C.E.C. CONSTRUCTION is a French company founded 14 years ago, specialized in the sector Activité des économistes de la construction. Based in BESANCON (25000), this company of category PME shows in 2021 a revenue of 114 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 113 911 € | 121 348 € | 137 645 € | 137 631 € | 89 202 € | 61 991 € |
| Net income | -2 081 € | -6 029 € | 27 626 € | 13 426 € | 6 993 € | 3 129 € |
| EBITDA | 439 € | -4 877 € | 28 733 € | 14 322 € | 8 334 € | 4 217 € |
| Net margin | -1.8% | -5.0% | 20.1% | 9.8% | 7.8% | 5.0% |
In 2021, C.E.C. CONSTRUCTION achieves revenue of 114 k€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +12.9%. Slight decline of -6% vs 2020. After deducting consumption (0 €), gross margin stands at 114 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 439 €, representing 0.4% of revenue. Positive scissor effect: EBITDA margin improves by +4.4 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -2 k€ (-1.8% of revenue), which will impact equity.
113 911 €
113 911 €
439 €
-1 721 €
-2 081 €
0.4%
The debt ratio (= Financial debt / Equity x 100) stands at 352%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 648.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
352.355%
10.568%
0.083%
648.521
51.9%
In 2021, the debt ratio of C.E.C. CONSTRUCTION (352.36) 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.
In 2021, the financial autonomy of C.E.C. CONSTRUCTION (10.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2021, the repayment capacity of C.E.C. CONSTRUCTION (648.52) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 180.21. 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 82.2x. Operating income very largely covers interest expenses: high safety margin.
180.209
82.232
In 2021, the liquidity ratio of C.E.C. CONSTRUCTION (180.21) 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.
In 2021, the interest coverage of C.E.C. CONSTRUCTION (82.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 132 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 237 days. Excellent situation: suppliers finance 105 days of the operating cycle (retail model). Inventory turnover is 293 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 438 days of revenue, i.e. 139 k€ to permanently finance. Over 2016-2021, WCR increased by +173%, requiring additional financing.
138 603 €
132 j
237 j
293 j
438 j
Based on 98 transactions of similar company sales
(all years),
the value of C.E.C. CONSTRUCTION is estimated at
16 477 €
(range 5 335€ - 27 830€).
With an EBITDA of 439€, the sector multiple of 3.5x 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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 98 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare C.E.C. CONSTRUCTION with other companies in the same sector:
Voir toutes les statistiques du secteur Activité des économistes de la construction
The revenue of C.E.C. CONSTRUCTION in 2021 is 114 k€.
C.E.C. CONSTRUCTION recorded a net loss in 2021.
The headquarters of C.E.C. CONSTRUCTION is located in BESANCON (25000), in the department Doubs.
The tax return of C.E.C. CONSTRUCTION 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).
C.E.C. CONSTRUCTION operates in the sector Activité des économistes de la construction (NAF code 74.90A). See the 'Sector positioning' section above to compare the company with its competitors.