CIE ENTR GEN INDUSTRIE BATIMENT : revenue, balance sheet and financial ratios

In 2024, CIE ENTR GEN INDUSTRIE BATIMENT achieves revenue of 2.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.6%. Vs 2023, growth of +15% (2.4 M€ -> 2.8 M€). After deducting consumption (709 k€), gross margin stands at 2.1 M€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 195 k€, representing 7.0% of revenue. Warning negative scissor effect: despite revenue change (+15%), EBITDA varies by -33%, reducing margin by 5.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 137 k€, i.e. 4.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 43%. 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 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 189.74. 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 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 87 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. The gap of 34 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 91 days of revenue, i.e. 708 k€ to permanently finance. Over 2016-2024, WCR increased by +191%, requiring additional financing.

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 257 608€ to 926 134€ is provided for information purposes only and requires in-depth analysis to be confirmed.