CGOUPEMENT REALISATIONS CONSTRUCTION : revenue, balance sheet and financial ratios

CGOUPEMENT REALISATIONS CONSTRUCTION is a French company founded 25 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in PEYRESTORTES (66600), this company of category PME shows in 2023 a revenue of 131 k€. 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 - CGOUPEMENT REALISATIONS CONSTRUCTION (SIREN 432685428)
Indicator 2023 2017 2016
Revenue 131 020 € 121 445 € 111 259 €
Net income 45 684 € 30 904 € 38 670 €
EBITDA 96 931 € 77 417 € 76 076 €
Net margin 34.9% 25.4% 34.8%

Revenue and income statement

In 2023, CGOUPEMENT REALISATIONS CONSTRUCTION achieves revenue of 131 k€. Revenue is growing positively over 3 years (CAGR: +2.4%). Vs 2017: +8%. After deducting consumption (0 €), gross margin stands at 131 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 97 k€, representing 74.0% of revenue. Positive scissor effect: EBITDA margin improves by +10.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 46 k€, i.e. 34.9% 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

131 020 €

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

131 020 €

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

96 931 €

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

55 244 €

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

45 684 €

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

74.0%

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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 118%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 42%. 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 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 66.7% 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 (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

118.054%

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

42.125%

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

66.682%

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

1.978

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

33.7%

Solvency indicators evolution
CGOUPEMENT REALISATIONS CONSTRUCTION

Sector positioning

Debt ratio
118.05 2023
2016
2017
2023
Q1: 2.57
Med: 20.68
Q3: 66.59
Average +56 pts over 3 years

In 2023, the debt ratio of CGOUPEMENT REALISATIONS C... (118.05) 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
42.12% 2023
2016
2017
2023
Q1: 23.87%
Med: 44.0%
Q3: 61.5%
Average +23 pts over 3 years

In 2023, the financial autonomy of CGOUPEMENT REALISATIONS C... (42.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
1.98 years 2023
2016
2017
2023
Q1: 0.0 years
Med: 0.61 years
Q3: 2.59 years
Average -8 pts over 3 years

In 2023, the repayment capacity of CGOUPEMENT REALISATIONS C... (1.98) 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 213.66. 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

213.658

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
CGOUPEMENT REALISATIONS CONSTRUCTION

Sector positioning

Liquidity ratio
213.66 2023
2016
2017
2023
Q1: 162.74
Med: 229.49
Q3: 335.87
Average -31 pts over 3 years

In 2023, the liquidity ratio of CGOUPEMENT REALISATIONS C... (213.66) 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
0.0x 2023
2016
2017
2023
Q1: 0.0x
Med: 1.22x
Q3: 6.21x
Average -40 pts over 3 years

In 2023, the interest coverage of CGOUPEMENT REALISATIONS C... (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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 160 days. Excellent situation: suppliers finance 159 days of the operating cycle (retail model). WCR is negative (-22 days): operations structurally generate cash. Notable WCR improvement over the period (-104%), freeing up cash.

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

-8 021 €

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

1 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

160 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

-22 j

WCR and payment terms evolution
CGOUPEMENT REALISATIONS CONSTRUCTION

Positioning of CGOUPEMENT REALISATIONS CONSTRUCTION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 34 218€ to 367 497€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
34k€ 144k€ 367k€
144 769 € Range: 34 218€ - 367 497€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare CGOUPEMENT REALISATIONS CONSTRUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about CGOUPEMENT REALISATIONS CONSTRUCTION

What is the revenue of CGOUPEMENT REALISATIONS CONSTRUCTION ?

The revenue of CGOUPEMENT REALISATIONS CONSTRUCTION in 2023 is 131 k€.

Is CGOUPEMENT REALISATIONS CONSTRUCTION profitable?

Yes, CGOUPEMENT REALISATIONS CONSTRUCTION generated a net profit of 46 k€ in 2023.

Where is the headquarters of CGOUPEMENT REALISATIONS CONSTRUCTION ?

The headquarters of CGOUPEMENT REALISATIONS CONSTRUCTION is located in PEYRESTORTES (66600), in the department Pyrenees-Orientales.

Where to find the tax return of CGOUPEMENT REALISATIONS CONSTRUCTION ?

The tax return of CGOUPEMENT REALISATIONS 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).

In which sector does CGOUPEMENT REALISATIONS CONSTRUCTION operate?

CGOUPEMENT REALISATIONS CONSTRUCTION operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.