CLIMATISATION FROID EN BATIMENT : revenue, balance sheet and financial ratios

CLIMATISATION FROID EN BATIMENT is a French company founded 20 years ago, specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation. Based in SAINT-DENIS (97490), this company of category PME shows in 2023 a revenue of 249 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 - CLIMATISATION FROID EN BATIMENT (SIREN 482806627)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 248 988 € 308 942 € 331 845 € 475 557 € 241 654 € 280 414 € 239 714 € 191 873 € 234 244 €
Net income 43 172 € -718 € 96 935 € 74 102 € 27 237 € 63 006 € 30 075 € 26 564 € 46 807 €
EBITDA 74 046 € 16 488 € 116 037 € 87 587 € 46 278 € 77 335 € 38 279 € 29 393 € 51 174 €
Net margin 17.3% -0.2% 29.2% 15.6% 11.3% 22.5% 12.5% 13.8% 20.0%

Revenue and income statement

In 2023, CLIMATISATION FROID EN BATIMENT achieves revenue of 249 k€. Revenue is growing positively over 9 years (CAGR: +0.8%). Significant drop of -19% vs 2022. After deducting consumption (68 k€), gross margin stands at 181 k€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 74 k€, representing 29.7% of revenue. Positive scissor effect: EBITDA margin improves by +24.4 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 43 k€, i.e. 17.3% 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

248 988 €

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

181 283 €

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

74 046 €

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

52 636 €

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

43 172 €

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

29.7%

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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 13%. 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 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 24.5% 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

13.094%

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

24.98%

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

24.493%

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

0.096

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

31.8%

Solvency indicators evolution
CLIMATISATION FROID EN BATIMENT

Sector positioning

Debt ratio
13.09 2023
2021
2022
2023
Q1: 2.09
Med: 17.22
Q3: 54.07
Good

In 2023, the debt ratio of CLIMATISATION FROID EN BA... (13.09) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
24.98% 2023
2021
2022
2023
Q1: 15.57%
Med: 35.33%
Q3: 53.94%
Average -18 pts over 3 years

In 2023, the financial autonomy of CLIMATISATION FROID EN BA... (25.0%) 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
0.1 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.21 years
Q3: 1.37 years
Good

In 2023, the repayment capacity of CLIMATISATION FROID EN BA... (0.10) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 105.41. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

105.409

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

1.284

Liquidity indicators evolution
CLIMATISATION FROID EN BATIMENT

Sector positioning

Liquidity ratio
105.41 2023
2021
2022
2023
Q1: 152.99
Med: 207.19
Q3: 302.35
Watch

In 2023, the liquidity ratio of CLIMATISATION FROID EN BA... (105.41) 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
1.28x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.26x
Q3: 2.24x
Good

In 2023, the interest coverage of CLIMATISATION FROID EN BA... (1.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. WCR is negative (-107 days): operations structurally generate cash. Notable WCR improvement over the period (-256%), 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

-73 693 €

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

28 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

28 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

-107 j

WCR and payment terms evolution
CLIMATISATION FROID EN BATIMENT

Positioning of CLIMATISATION FROID EN BATIMENT in its sector

Comparison with sector Travaux d'installation d'équipements thermiques et de climatisation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 37 439€ to 125 345€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
37k€ 56k€ 125k€
56 925 € Range: 37 439€ - 125 345€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 26 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 d'installation d'équipements thermiques et de climatisation)

Compare CLIMATISATION FROID EN BATIMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'équipements thermiques et de climatisation

Frequently asked questions about CLIMATISATION FROID EN BATIMENT

What is the revenue of CLIMATISATION FROID EN BATIMENT ?

The revenue of CLIMATISATION FROID EN BATIMENT in 2023 is 249 k€.

Is CLIMATISATION FROID EN BATIMENT profitable?

Yes, CLIMATISATION FROID EN BATIMENT generated a net profit of 43 k€ in 2023.

Where is the headquarters of CLIMATISATION FROID EN BATIMENT ?

The headquarters of CLIMATISATION FROID EN BATIMENT is located in SAINT-DENIS (97490), in the department La Reunion.

Where to find the tax return of CLIMATISATION FROID EN BATIMENT ?

The tax return of CLIMATISATION FROID EN BATIMENT 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 CLIMATISATION FROID EN BATIMENT operate?

CLIMATISATION FROID EN BATIMENT operates in the sector Travaux d'installation d'équipements thermiques et de climatisation (NAF code 43.22B). See the 'Sector positioning' section above to compare the company with its competitors.