CONCEPTIONS DETERMINATIONS THERMIQUES : revenue, balance sheet and financial ratios

CONCEPTIONS DETERMINATIONS THERMIQUES is a French company founded 22 years ago, specialized in the sector Ingénierie, études techniques. Based in TRELOU-SUR-MARNE (02850), this company of category PME shows in 2024 a revenue of 21 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - CONCEPTIONS DETERMINATIONS THERMIQUES (SIREN 450193701)
Indicator 2024 2023 2017
Revenue 20 683 € 12 534 € 16 140 €
Net income 3 152 € -4 313 € -4 825 €
EBITDA 3 153 € -3 962 € -4 416 €
Net margin 15.2% -34.4% -29.9%

Revenue and income statement

In 2024, CONCEPTIONS DETERMINATIONS THERMIQUES achieves revenue of 21 k€. Revenue is growing positively over 3 years (CAGR: +3.6%). Vs 2023, growth of +65% (13 k€ -> 21 k€). After deducting consumption (0 €), gross margin stands at 21 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3 k€, representing 15.2% of revenue. Positive scissor effect: EBITDA margin improves by +46.9 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 3 k€, i.e. 15.2% 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

20 683 €

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

20 683 €

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

3 153 €

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

3 152 €

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

3 152 €

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

15.2%

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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 104%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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 5.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 15.2% 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 (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

103.619%

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

48.16%

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

15.24%

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

5.596

Solvency indicators evolution
CONCEPTIONS DETERMINATIONS THERMIQUES

Sector positioning

Debt ratio
103.62 2024
2017
2023
2024
Q1: 0.0
Med: 8.25
Q3: 42.9
Average

In 2024, the debt ratio of CONCEPTIONS DETERMINATION... (103.62) 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
48.16% 2024
2017
2023
2024
Q1: 11.27%
Med: 37.87%
Q3: 61.33%
Good +11 pts over 3 years

In 2024, the financial autonomy of CONCEPTIONS DETERMINATION... (48.2%) 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
5.6 years 2024
2017
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.9 years
Average +50 pts over 3 years

In 2024, the repayment capacity of CONCEPTIONS DETERMINATION... (5.60) 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 5167.40. 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

5167.398

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

0.0

Liquidity indicators evolution
CONCEPTIONS DETERMINATIONS THERMIQUES

Sector positioning

Liquidity ratio
5167.4 2024
2017
2023
2024
Q1: 148.97
Med: 229.92
Q3: 405.25
Excellent +50 pts over 3 years

In 2024, the liquidity ratio of CONCEPTIONS DETERMINATION... (5167.40) 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
0.0x 2024
2017
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.05x
Average

In 2024, the interest coverage of CONCEPTIONS DETERMINATION... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 92 days. Excellent situation: suppliers finance 92 days of the operating cycle (retail model). Overall, WCR represents 5 days of revenue, i.e. 313 € to permanently finance. Over 2017-2024, WCR increased by +183%, requiring additional financing.

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

313 €

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

0 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

92 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

0 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

5 j

WCR and payment terms evolution
CONCEPTIONS DETERMINATIONS THERMIQUES

Positioning of CONCEPTIONS DETERMINATIONS THERMIQUES in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 1 456€ to 9 600€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1k€ 3k€ 9k€
3 420 € Range: 1 456€ - 9 600€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 40 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 (Ingénierie, études techniques)

Compare CONCEPTIONS DETERMINATIONS THERMIQUES with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about CONCEPTIONS DETERMINATIONS THERMIQUES

What is the revenue of CONCEPTIONS DETERMINATIONS THERMIQUES ?

The revenue of CONCEPTIONS DETERMINATIONS THERMIQUES in 2024 is 21 k€.

Is CONCEPTIONS DETERMINATIONS THERMIQUES profitable?

Yes, CONCEPTIONS DETERMINATIONS THERMIQUES generated a net profit of 3 k€ in 2024.

Where is the headquarters of CONCEPTIONS DETERMINATIONS THERMIQUES ?

The headquarters of CONCEPTIONS DETERMINATIONS THERMIQUES is located in TRELOU-SUR-MARNE (02850), in the department Aisne.

Where to find the tax return of CONCEPTIONS DETERMINATIONS THERMIQUES ?

The tax return of CONCEPTIONS DETERMINATIONS THERMIQUES 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 CONCEPTIONS DETERMINATIONS THERMIQUES operate?

CONCEPTIONS DETERMINATIONS THERMIQUES operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.