CHAMOIS-CONSTRUCTEUR-DIDIER DEMERCASTEL ET ASSOCIES : revenue, balance sheet and financial ratios

CHAMOIS-CONSTRUCTEUR-DIDIER DEMERCASTEL ET ASSOCIES is a French company founded 53 years ago, specialized in the sector Construction de maisons individuelles. Based in LA BALME-DE-SILLINGY (74330), this company of category PME shows in 2024 a revenue of 9.0 M€. 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 - CHAMOIS-CONSTRUCTEUR-DIDIER DEMERCASTEL ET ASSOCIES (SIREN 327320958)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 9 018 378 € 10 594 266 € 10 240 257 € 8 129 384 € 9 598 461 € 12 686 612 € 13 296 651 € 13 647 866 € 14 393 707 €
Net income 10 992 € 17 934 € -272 923 € 130 004 € 113 902 € -369 515 € 259 811 € 235 986 € 240 608 €
EBITDA 14 174 € 70 090 € -238 709 € 140 231 € -19 844 € -95 057 € 391 727 € 184 662 € 177 755 €
Net margin 0.1% 0.2% -2.7% 1.6% 1.2% -2.9% 2.0% 1.7% 1.7%

Revenue and income statement

In 2024, CHAMOIS-CONSTRUCTEUR-DIDIER DEMERCASTEL ET ASSOCIES achieves revenue of 9.0 M€. Revenue is declining over the period 2015-2024 (CAGR: -5.1%). Significant drop of -15% vs 2022. After deducting consumption (4.0 M€), gross margin stands at 5.0 M€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 0.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, i.e. 0.1% 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

9 018 378 €

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

5 046 857 €

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

14 174 €

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

28 035 €

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

10 992 €

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

0.2%

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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 532%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

532.23%

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

3.479%

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

-0.046%

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

-240.09

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

4.5%

Solvency indicators evolution
CHAMOIS-CONSTRUCTEUR-DIDIER DEMERCASTEL ET ASSOCIES

Sector positioning

Debt ratio
532.23 2024
2021
2022
2024
Q1: 0.01
Med: 9.46
Q3: 42.45
Watch

In 2024, the debt ratio of CHAMOIS-CONSTRUCTEUR-DIDI... (532.23) 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
3.48% 2024
2021
2022
2024
Q1: 5.76%
Med: 26.65%
Q3: 49.13%
Average

In 2024, the financial autonomy of CHAMOIS-CONSTRUCTEUR-DIDI... (3.5%) 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
-240.09 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.71 years
Excellent

In 2024, the repayment capacity of CHAMOIS-CONSTRUCTEUR-DIDI... (-240.09) 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 121.39. 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 102.6x. Operating income very largely covers interest expenses: high safety margin.

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

121.394

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

102.617

Liquidity indicators evolution
CHAMOIS-CONSTRUCTEUR-DIDIER DEMERCASTEL ET ASSOCIES

Sector positioning

Liquidity ratio
121.39 2024
2021
2022
2024
Q1: 127.55
Med: 184.6
Q3: 290.72
Watch

In 2024, the liquidity ratio of CHAMOIS-CONSTRUCTEUR-DIDI... (121.39) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
102.62x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.44x
Excellent +52 pts over 3 years

In 2024, the interest coverage of CHAMOIS-CONSTRUCTEUR-DIDI... (102.6x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 99 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-12 days): operations structurally generate cash. Notable WCR improvement over the period (-176%), freeing up cash.

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

-288 137 €

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

24 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

52 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

99 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

-12 j

WCR and payment terms evolution
CHAMOIS-CONSTRUCTEUR-DIDIER DEMERCASTEL ET ASSOCIES

Positioning of CHAMOIS-CONSTRUCTEUR-DIDIER DEMERCASTEL ET ASSOCIES in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of CHAMOIS-CONSTRUCTEUR-DIDIER DEMERCASTEL ET ASSOCIES is estimated at 329 016 € (range 218 774€ - 1 220 601€). With an EBITDA of 14 174€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (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 2024
113 transactions
218k€ 329k€ 1220k€
329 016 € Range: 218 774€ - 1 220 601€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
14 174 € × 3.6x
Estimation 51 710 €
19 487€ - 71 515€
Revenue Multiple 30%
9 018 378 € × 0.11x
Estimation 992 349 €
690 603€ - 3 890 821€
Net Income Multiple 20%
10 992 € × 2.5x
Estimation 27 285 €
9 250€ - 87 988€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction de maisons individuelles)

Compare CHAMOIS-CONSTRUCTEUR-DIDIER DEMERCASTEL ET ASSOCIES with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about CHAMOIS-CONSTRUCTEUR-DIDIER DEMERCASTEL ET ASSOCIES

What is the revenue of CHAMOIS-CONSTRUCTEUR-DIDIER DEMERCASTEL ET ASSOCIES ?

The revenue of CHAMOIS-CONSTRUCTEUR-DIDIER DEMERCASTEL ET ASSOCIES in 2024 is 9.0 M€.

Is CHAMOIS-CONSTRUCTEUR-DIDIER DEMERCASTEL ET ASSOCIES profitable?

Yes, CHAMOIS-CONSTRUCTEUR-DIDIER DEMERCASTEL ET ASSOCIES generated a net profit of 11 k€ in 2024.

Where is the headquarters of CHAMOIS-CONSTRUCTEUR-DIDIER DEMERCASTEL ET ASSOCIES ?

The headquarters of CHAMOIS-CONSTRUCTEUR-DIDIER DEMERCASTEL ET ASSOCIES is located in LA BALME-DE-SILLINGY (74330), in the department Haute-Savoie.

Where to find the tax return of CHAMOIS-CONSTRUCTEUR-DIDIER DEMERCASTEL ET ASSOCIES ?

The tax return of CHAMOIS-CONSTRUCTEUR-DIDIER DEMERCASTEL ET ASSOCIES 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 CHAMOIS-CONSTRUCTEUR-DIDIER DEMERCASTEL ET ASSOCIES operate?

CHAMOIS-CONSTRUCTEUR-DIDIER DEMERCASTEL ET ASSOCIES operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.