CONSTRUCTION PROMOTION INVESTISSEMENT : revenue, balance sheet and financial ratios

CONSTRUCTION PROMOTION INVESTISSEMENT is a French company founded 9 years ago, specialized in the sector Promotion immobilière de logements. Based in AUBIERE ([ND]), this company of category PME shows in 2019 a revenue of 160 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 PROMOTION INVESTISSEMENT (SIREN 821933421)
Indicator 2019 2018 2017
Revenue 160 000 € 1 740 017 € 4 141 083 €
Net income 38 963 € 156 330 € 51 330 €
EBITDA 227 939 € 219 454 € 56 140 €
Net margin 24.4% 9.0% 1.2%

Revenue and income statement

In 2019, CONSTRUCTION PROMOTION INVESTISSEMENT achieves revenue of 160 k€. Revenue is declining over the period 2017-2019 (CAGR: -80.3%). Significant drop of -91% vs 2018. After deducting consumption (0 €), gross margin stands at 160 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 228 k€, representing 142.5% of revenue. Positive scissor effect: EBITDA margin improves by +129.8 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 39 k€, i.e. 24.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

160 000 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

160 000 €

EBITDA (2019) ?
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

227 939 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

48 170 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

38 963 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

127.7%

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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 250%. 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 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 21.7% 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 (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

249.77%

Financial autonomy (2019) ?
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

21.797%

Cash flow / Revenue (2019) ?
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

21.7%

Repayment capacity (2019) ?
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

7.585

Solvency indicators evolution
CONSTRUCTION PROMOTION INVESTISSEMENT

Sector positioning

Debt ratio
249.77 2019
2017
2018
2019
Q1: 0.0
Med: 6.33
Q3: 133.24
Average +20 pts over 3 years

In 2019, the debt ratio of CONSTRUCTION PROMOTION IN... (249.77) 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
21.8% 2019
2017
2018
2019
Q1: 0.27%
Med: 20.12%
Q3: 62.16%
Good +21 pts over 3 years

In 2019, the financial autonomy of CONSTRUCTION PROMOTION IN... (21.8%) 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
7.58 years 2019
2017
2018
2019
Q1: -2.05 years
Med: 0.0 years
Q3: 1.79 years
Average +21 pts over 3 years

In 2019, the repayment capacity of CONSTRUCTION PROMOTION IN... (7.58) 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 420.88. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2019) ?
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

420.878

Interest coverage (2019) ?
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

0.406

Liquidity indicators evolution
CONSTRUCTION PROMOTION INVESTISSEMENT

Sector positioning

Liquidity ratio
420.88 2019
2017
2018
2019
Q1: 133.37
Med: 315.51
Q3: 970.44
Good +28 pts over 3 years

In 2019, the liquidity ratio of CONSTRUCTION PROMOTION IN... (420.88) 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
0.41x 2019
2017
2018
2019
Q1: -3.45x
Med: 0.0x
Q3: 1.56x
Good -18 pts over 3 years

In 2019, the interest coverage of CONSTRUCTION PROMOTION IN... (0.4x) 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: 670 days. Excellent situation: suppliers finance 670 days of the operating cycle (retail model). WCR is negative (-38 days): operations structurally generate cash. Over 2017-2019, WCR increased by +78%, requiring additional financing.

Operating WCR (2019) ?
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

-16 854 €

Customer credit (2019) ?
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 (2019) ?
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

670 j

Inventory turnover (2019) ?
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 (2019) ?
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

-38 j

WCR and payment terms evolution
CONSTRUCTION PROMOTION INVESTISSEMENT

Positioning of CONSTRUCTION PROMOTION INVESTISSEMENT in its sector

Comparison with sector Promotion immobilière de logements

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of CONSTRUCTION PROMOTION INVESTISSEMENT is estimated at 146 082 € (range 57 735€ - 431 178€). With an EBITDA of 227 939€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.28x (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 2019
80 tx
57k€ 146k€ 431k€
146 082 € Range: 57 735€ - 431 178€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
227 939 € × 1.0x
Estimation 228 706 €
94 444€ - 695 598€
Revenue Multiple 30%
160 000 € × 0.28x
Estimation 44 762 €
16 096€ - 110 089€
Net Income Multiple 20%
38 963 € × 2.3x
Estimation 91 505 €
28 425€ - 251 766€
How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Promotion immobilière de logements)

Compare CONSTRUCTION PROMOTION INVESTISSEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière de logements

Frequently asked questions about CONSTRUCTION PROMOTION INVESTISSEMENT

What is the revenue of CONSTRUCTION PROMOTION INVESTISSEMENT ?

The revenue of CONSTRUCTION PROMOTION INVESTISSEMENT in 2019 is 160 k€.

Is CONSTRUCTION PROMOTION INVESTISSEMENT profitable?

Yes, CONSTRUCTION PROMOTION INVESTISSEMENT generated a net profit of 39 k€ in 2019.

Where is the headquarters of CONSTRUCTION PROMOTION INVESTISSEMENT ?

The headquarters of CONSTRUCTION PROMOTION INVESTISSEMENT is located in AUBIERE ([ND]).

Where to find the tax return of CONSTRUCTION PROMOTION INVESTISSEMENT ?

The tax return of CONSTRUCTION PROMOTION INVESTISSEMENT 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 PROMOTION INVESTISSEMENT operate?

CONSTRUCTION PROMOTION INVESTISSEMENT operates in the sector Promotion immobilière de logements (NAF code 41.10A). See the 'Sector positioning' section above to compare the company with its competitors.