C.M.G.A CONSTRUCTIONS MECANIQUES DU GRAND ARC : revenue, balance sheet and financial ratios

C.M.G.A CONSTRUCTIONS MECANIQUES DU GRAND ARC is a French company founded 9 years ago, specialized in the sector Activités des sièges sociaux. Based in NOTRE-DAME-DES-MILLIERES (73460), this company of category PME shows in 2025 a revenue of 1.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - C.M.G.A CONSTRUCTIONS MECANIQUES DU GRAND ARC (SIREN 823520192)
Indicator 2025 2024 2023 2022 2021 2020 2019 2017
Revenue 1 223 753 € 430 911 € 289 852 € 310 236 € 340 675 € 297 580 € 53 080 € 91 372 €
Net income 1 588 526 € 2 295 101 € 1 047 452 € 962 740 € 769 331 € 432 022 € 4 781 € 28 261 €
EBITDA 118 789 € -343 987 € -419 474 € -259 405 € -296 745 € -215 670 € -7 886 € 41 851 €
Net margin 129.8% 532.6% 361.4% 310.3% 225.8% 145.2% 9.0% 30.9%

Revenue and income statement

In 2025, C.M.G.A CONSTRUCTIONS MECANIQUES DU GRAND ARC achieves revenue of 1.2 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +38.3%. Vs 2024, growth of +184% (431 k€ -> 1.2 M€). After deducting consumption (0 €), gross margin stands at 1.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 119 k€, representing 9.7% of revenue. Positive scissor effect: EBITDA margin improves by +89.5 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.6 M€, i.e. 129.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 223 753 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 223 753 €

EBITDA (2025) ?
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

118 789 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

19 873 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 588 526 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.7%

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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 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 73%. 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 3.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 151.0% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

35.177%

Financial autonomy (2025) ?
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

73.144%

Cash flow / Revenue (2025) ?
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

151.041%

Repayment capacity (2025) ?
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

2.952

Asset age ratio (2025) ?
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

76.0%

Solvency indicators evolution
C.M.G.A CONSTRUCTIONS MECANIQUES DU GRAND ARC

Sector positioning

Debt ratio
35.18 2025
2023
2024
2025
Q1: 0.09
Med: 12.76
Q3: 78.81
Average

In 2025, the debt ratio of C.M.G.A CONSTRUCTIONS MEC... (35.18) 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
73.14% 2025
2023
2024
2025
Q1: 14.02%
Med: 56.52%
Q3: 88.87%
Good

In 2025, the financial autonomy of C.M.G.A CONSTRUCTIONS MEC... (73.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
2.95 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.28 years
Q3: 3.38 years
Average

In 2025, the repayment capacity of C.M.G.A CONSTRUCTIONS MEC... (2.95) 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 4248.25. 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 855.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

4248.246

Interest coverage (2025) ?
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

855.427

Liquidity indicators evolution
C.M.G.A CONSTRUCTIONS MECANIQUES DU GRAND ARC

Sector positioning

Liquidity ratio
4248.25 2025
2023
2024
2025
Q1: 131.38
Med: 522.59
Q3: 2610.36
Excellent +22 pts over 3 years

In 2025, the liquidity ratio of C.M.G.A CONSTRUCTIONS MEC... (4248.25) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
855.43x 2025
2023
2024
2025
Q1: -43.56x
Med: 0.0x
Q3: 1.96x
Excellent +34 pts over 3 years

In 2025, the interest coverage of C.M.G.A CONSTRUCTIONS MEC... (855.4x) 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: 78 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 6 days. The gap of 72 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 472 days of revenue, i.e. 1.6 M€ to permanently finance. Over 2017-2025, WCR increased by +4807%, requiring additional financing.

Operating WCR (2025) ?
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

1 605 491 €

Customer credit (2025) ?
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

78 j

Supplier credit (2025) ?
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

6 j

Inventory turnover (2025) ?
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 (2025) ?
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

472 j

WCR and payment terms evolution
C.M.G.A CONSTRUCTIONS MECANIQUES DU GRAND ARC

Positioning of C.M.G.A CONSTRUCTIONS MECANIQUES DU GRAND ARC in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 54 transactions of similar company sales in 2025, the value of C.M.G.A CONSTRUCTIONS MECANIQUES DU GRAND ARC is estimated at 1 173 481 € (range 396 162€ - 2 220 597€). With an EBITDA of 118 789€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.63x (in line with sector norms). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
54 tx
396k€ 1173k€ 2220k€
1 173 481 € Range: 396 162€ - 2 220 597€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
118 789 € × 1.1x
Estimation 127 104 €
70 311€ - 300 960€
Revenue Multiple 30%
1 223 753 € × 0.63x
Estimation 771 975 €
321 082€ - 872 576€
Net Income Multiple 20%
1 588 526 € × 2.8x
Estimation 4 391 688 €
1 323 411€ - 9 041 720€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sièges sociaux)

Compare C.M.G.A CONSTRUCTIONS MECANIQUES DU GRAND ARC with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about C.M.G.A CONSTRUCTIONS MECANIQUES DU GRAND ARC

What is the revenue of C.M.G.A CONSTRUCTIONS MECANIQUES DU GRAND ARC ?

The revenue of C.M.G.A CONSTRUCTIONS MECANIQUES DU GRAND ARC in 2025 is 1.2 M€.

Is C.M.G.A CONSTRUCTIONS MECANIQUES DU GRAND ARC profitable?

Yes, C.M.G.A CONSTRUCTIONS MECANIQUES DU GRAND ARC generated a net profit of 1.6 M€ in 2025.

Where is the headquarters of C.M.G.A CONSTRUCTIONS MECANIQUES DU GRAND ARC ?

The headquarters of C.M.G.A CONSTRUCTIONS MECANIQUES DU GRAND ARC is located in NOTRE-DAME-DES-MILLIERES (73460), in the department Savoie.

Where to find the tax return of C.M.G.A CONSTRUCTIONS MECANIQUES DU GRAND ARC ?

The tax return of C.M.G.A CONSTRUCTIONS MECANIQUES DU GRAND ARC 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 C.M.G.A CONSTRUCTIONS MECANIQUES DU GRAND ARC operate?

C.M.G.A CONSTRUCTIONS MECANIQUES DU GRAND ARC operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.