CLIMENT TRAVAUX PUBLICS : revenue, balance sheet and financial ratios

CLIMENT TRAVAUX PUBLICS is a French company now closed founded 24 years ago, formerly specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in VOUJEAUCOURT (25420), this company of category GE shows in 2024 a revenue of 14.1 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 - CLIMENT TRAVAUX PUBLICS (SIREN 439328485)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 14 054 164 € 14 614 336 € 21 319 699 € 27 181 369 € 26 454 687 € 27 237 604 € 19 689 787 € 23 723 917 €
Net income -1 114 142 € -826 552 € -10 688 546 € -1 818 813 € 58 039 € -1 022 829 € -219 187 € 144 955 €
EBITDA -1 418 083 € -1 863 411 € -3 369 598 € -1 540 767 € -617 968 € -1 185 009 € -1 380 641 € -94 703 €
Net margin -7.9% -5.7% -50.1% -6.7% 0.2% -3.8% -1.1% 0.6%

Revenue and income statement

In 2024, CLIMENT TRAVAUX PUBLICS achieves revenue of 14.1 M€. Revenue is declining over the period 2016-2024 (CAGR: -6.3%). Slight decline of -4% vs 2023. After deducting consumption (3.5 M€), gross margin stands at 10.6 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 -1.4 M€, representing -10.1% of revenue. Positive scissor effect: EBITDA margin improves by +2.7 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.1 M€ (-7.9% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

14 054 164 €

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

10 585 800 €

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

-1 418 083 €

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

-845 376 €

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

-1 114 142 €

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

-10.0%

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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 73%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory.

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

73.356%

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

25.171%

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

-8.653%

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

-1.367

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

15.0%

Solvency indicators evolution
CLIMENT TRAVAUX PUBLICS

Sector positioning

Debt ratio
73.36 2024
2022
2023
2024
Q1: 7.62
Med: 32.33
Q3: 83.27
Average +45 pts over 3 years

In 2024, the debt ratio of CLIMENT TRAVAUX PUBLICS (73.36) 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
25.17% 2024
2022
2023
2024
Q1: 20.8%
Med: 39.12%
Q3: 56.1%
Average +6 pts over 3 years

In 2024, the financial autonomy of CLIMENT TRAVAUX PUBLICS (25.2%) 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
-1.37 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.6 years
Q3: 2.11 years
Excellent

In 2024, the repayment capacity of CLIMENT TRAVAUX PUBLICS (-1.37) 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 187.33. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

187.334

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

-68.822

Liquidity indicators evolution
CLIMENT TRAVAUX PUBLICS

Sector positioning

Liquidity ratio
187.33 2024
2022
2023
2024
Q1: 142.05
Med: 199.71
Q3: 301.05
Average +25 pts over 3 years

In 2024, the liquidity ratio of CLIMENT TRAVAUX PUBLICS (187.33) 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
-68.82x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.89x
Q3: 4.74x
Watch

In 2024, the interest coverage of CLIMENT TRAVAUX PUBLICS (-68.8x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 80 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. The company must finance 17 days of gap between collections and payments. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 51 days of revenue, i.e. 2.0 M€ to permanently finance. Notable WCR improvement over the period (-24%), 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

1 982 902 €

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

80 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

63 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

1 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

51 j

WCR and payment terms evolution
CLIMENT TRAVAUX PUBLICS

Positioning of CLIMENT TRAVAUX PUBLICS in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Similar companies (Travaux de terrassement courants et travaux préparatoires)

Compare CLIMENT TRAVAUX PUBLICS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about CLIMENT TRAVAUX PUBLICS

What is the revenue of CLIMENT TRAVAUX PUBLICS ?

The revenue of CLIMENT TRAVAUX PUBLICS in 2024 is 14.1 M€.

Is CLIMENT TRAVAUX PUBLICS profitable?

CLIMENT TRAVAUX PUBLICS recorded a net loss in 2024.

Where is the headquarters of CLIMENT TRAVAUX PUBLICS ?

The headquarters of CLIMENT TRAVAUX PUBLICS is located in VOUJEAUCOURT (25420), in the department Doubs.

Where to find the tax return of CLIMENT TRAVAUX PUBLICS ?

The tax return of CLIMENT TRAVAUX PUBLICS 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 CLIMENT TRAVAUX PUBLICS operate?

CLIMENT TRAVAUX PUBLICS operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.