CONSTRUCTION INDUSTRIELLE MACONNERIE GENERALE : revenue, balance sheet and financial ratios

CONSTRUCTION INDUSTRIELLE MACONNERIE GENERALE is a French company founded 5 years ago, specialized in the sector Construction de maisons individuelles. Based in HYERES (83400), this company of category PME shows in 2024 a revenue of 233 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 - CONSTRUCTION INDUSTRIELLE MACONNERIE GENERALE (SIREN 893724294)
Indicator 2024 2023 2022 2021
Revenue 232 669 € 902 165 € 1 184 188 € 169 625 €
Net income -38 460 € 19 640 € 17 362 € 9 307 €
EBITDA -34 346 € 32 468 € 24 762 € 10 948 €
Net margin -16.5% 2.2% 1.5% 5.5%

Revenue and income statement

In 2024, CONSTRUCTION INDUSTRIELLE MACONNERIE GENERALE achieves revenue of 233 k€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.1%. Significant drop of -74% vs 2023. After deducting consumption (49 k€), gross margin stands at 183 k€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -34 k€, representing -14.8% of revenue. Warning negative scissor effect: despite revenue change (-74%), EBITDA varies by -206%, reducing margin by 18.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -38 k€ (-16.5% 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

232 669 €

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

183 308 €

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

-34 346 €

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

-46 887 €

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

-38 460 €

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

-14.8%

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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 1041%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 35%. 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

1041.328%

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

34.878%

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

-11.497%

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

0.0

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

59.9%

Solvency indicators evolution
CONSTRUCTION INDUSTRIELLE MACONNERIE GENERALE

Sector positioning

Debt ratio
1041.33 2024
2022
2023
2024
Q1: 0.02
Med: 9.46
Q3: 42.45
Watch +24 pts over 3 years

In 2024, the debt ratio of CONSTRUCTION INDUSTRIELLE... (1041.33) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
34.88% 2024
2022
2023
2024
Q1: 5.82%
Med: 26.77%
Q3: 49.1%
Good +34 pts over 3 years

In 2024, the financial autonomy of CONSTRUCTION INDUSTRIELLE... (34.9%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.71 years
Excellent

In 2024, the repayment capacity of CONSTRUCTION INDUSTRIELLE... (0.00) 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 90.95. 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

90.946

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
CONSTRUCTION INDUSTRIELLE MACONNERIE GENERALE

Sector positioning

Liquidity ratio
90.95 2024
2022
2023
2024
Q1: 127.72
Med: 185.05
Q3: 290.78
Watch

In 2024, the liquidity ratio of CONSTRUCTION INDUSTRIELLE... (90.95) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.47x
Average -33 pts over 3 years

In 2024, the interest coverage of CONSTRUCTION INDUSTRIELLE... (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: 172 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 202 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 102 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-55 days): operations structurally generate cash. Notable WCR improvement over the period (-36%), 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

-35 391 €

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

172 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

202 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

102 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

-55 j

WCR and payment terms evolution
CONSTRUCTION INDUSTRIELLE MACONNERIE GENERALE

Positioning of CONSTRUCTION INDUSTRIELLE MACONNERIE GENERALE in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of CONSTRUCTION INDUSTRIELLE MACONNERIE GENERALE is estimated at 25 602 € (range 17 817€ - 100 380€). The price/revenue ratio is 0.11x (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.

Estimated enterprise value 2024
113 transactions
17k€ 25k€ 100k€
25 602 € Range: 17 817€ - 100 380€
NAF 5 all-time

Valuation method used

Revenue Multiple
232 669 € × 0.11x = 25 602 €
Range: 17 817€ - 100 381€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction de maisons individuelles)

Compare CONSTRUCTION INDUSTRIELLE MACONNERIE GENERALE with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about CONSTRUCTION INDUSTRIELLE MACONNERIE GENERALE

What is the revenue of CONSTRUCTION INDUSTRIELLE MACONNERIE GENERALE ?

The revenue of CONSTRUCTION INDUSTRIELLE MACONNERIE GENERALE in 2024 is 233 k€.

Is CONSTRUCTION INDUSTRIELLE MACONNERIE GENERALE profitable?

CONSTRUCTION INDUSTRIELLE MACONNERIE GENERALE recorded a net loss in 2024.

Where is the headquarters of CONSTRUCTION INDUSTRIELLE MACONNERIE GENERALE ?

The headquarters of CONSTRUCTION INDUSTRIELLE MACONNERIE GENERALE is located in HYERES (83400), in the department Var.

Where to find the tax return of CONSTRUCTION INDUSTRIELLE MACONNERIE GENERALE ?

The tax return of CONSTRUCTION INDUSTRIELLE MACONNERIE GENERALE 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 INDUSTRIELLE MACONNERIE GENERALE operate?

CONSTRUCTION INDUSTRIELLE MACONNERIE GENERALE operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.