CONSTRUCTION & DEVELOPPEMENT LAINE : revenue, balance sheet and financial ratios

CONSTRUCTION & DEVELOPPEMENT LAINE is a French company founded 10 years ago, specialized in the sector Activités des sociétés holding. Based in BAUGE-EN-ANJOU (49150), this company of category PME shows in 2023 a revenue of 134 k€. 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 - CONSTRUCTION & DEVELOPPEMENT LAINE (SIREN 820657625)
Indicator 2023 2022 2020 2019 2018 2017
Revenue 133 952 € 163 097 € 129 596 € 130 676 € 137 398 € 51 600 €
Net income 133 304 € 159 138 € 122 927 € 70 550 € 143 021 € 113 626 €
EBITDA -30 045 € -11 517 € -8 515 € -2 657 € -8 247 € 46 559 €
Net margin 99.5% 97.6% 94.9% 54.0% 104.1% 220.2%

Revenue and income statement

In 2023, CONSTRUCTION & DEVELOPPEMENT LAINE achieves revenue of 134 k€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +17.2%. Significant drop of -18% vs 2022. After deducting consumption (0 €), gross margin stands at 134 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 -30 k€, representing -22.4% of revenue. Warning negative scissor effect: despite revenue change (-18%), EBITDA varies by -161%, reducing margin by 15.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 133 k€, i.e. 99.5% 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

133 952 €

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

133 952 €

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

-30 045 €

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

-28 844 €

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

133 304 €

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

-22.4%

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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 1%. 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 97%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 98.6% 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

1.02%

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

97.114%

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

98.604%

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

Solvency indicators evolution
CONSTRUCTION & DEVELOPPEMENT LAINE

Sector positioning

Debt ratio
1.02 2023
2020
2022
2023
Q1: 0.03
Med: 10.87
Q3: 70.22
Good

In 2023, the debt ratio of CONSTRUCTION & DEVELOPPEM... (1.02) 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
97.11% 2023
2020
2022
2023
Q1: 17.2%
Med: 61.39%
Q3: 90.77%
Excellent

In 2023, the financial autonomy of CONSTRUCTION & DEVELOPPEM... (97.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.1 years 2023
2020
2022
2023
Q1: 0.0 years
Med: 0.09 years
Q3: 3.23 years
Good +17 pts over 3 years

In 2023, the repayment capacity of CONSTRUCTION & DEVELOPPEM... (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 1726.87. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

1726.868

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

0.0

Liquidity indicators evolution
CONSTRUCTION & DEVELOPPEMENT LAINE

Sector positioning

Liquidity ratio
1726.87 2023
2020
2022
2023
Q1: 126.86
Med: 619.0
Q3: 3548.33
Good +9 pts over 3 years

In 2023, the liquidity ratio of CONSTRUCTION & DEVELOPPEM... (1726.87) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2023
2020
2022
2023
Q1: -65.31x
Med: 0.0x
Q3: 0.0x
Good

In 2023, the interest coverage of CONSTRUCTION & DEVELOPPEM... (0.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 27 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-17 days): operations structurally generate cash. Notable WCR improvement over the period (-123%), 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

-6 462 €

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

0 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

15 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

27 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

-17 j

WCR and payment terms evolution
CONSTRUCTION & DEVELOPPEMENT LAINE

Positioning of CONSTRUCTION & DEVELOPPEMENT LAINE in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 63 transactions of similar company sales in 2023, the value of CONSTRUCTION & DEVELOPPEMENT LAINE is estimated at 516 701 € (range 104 803€ - 795 461€). The price/revenue ratio is 0.24x (conservative valuation). 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 2023
63 tx
104k€ 516k€ 795k€
516 701 € Range: 104 803€ - 795 461€
NAF 5 année 2023

Valuation detail by method

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Revenue Multiple 30%
133 952 € × 0.24x
Estimation 32 212 €
23 559€ - 95 668€
Net Income Multiple 20%
133 304 € × 9.3x
Estimation 1 243 436 €
226 671€ - 1 845 152€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 sociétés holding)

Compare CONSTRUCTION & DEVELOPPEMENT LAINE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about CONSTRUCTION & DEVELOPPEMENT LAINE

What is the revenue of CONSTRUCTION & DEVELOPPEMENT LAINE ?

The revenue of CONSTRUCTION & DEVELOPPEMENT LAINE in 2023 is 134 k€.

Is CONSTRUCTION & DEVELOPPEMENT LAINE profitable?

Yes, CONSTRUCTION & DEVELOPPEMENT LAINE generated a net profit of 133 k€ in 2023.

Where is the headquarters of CONSTRUCTION & DEVELOPPEMENT LAINE ?

The headquarters of CONSTRUCTION & DEVELOPPEMENT LAINE is located in BAUGE-EN-ANJOU (49150), in the department Maine-et-Loire.

Where to find the tax return of CONSTRUCTION & DEVELOPPEMENT LAINE ?

The tax return of CONSTRUCTION & DEVELOPPEMENT LAINE 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 CONSTRUCTION & DEVELOPPEMENT LAINE operate?

CONSTRUCTION & DEVELOPPEMENT LAINE operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.