CONSTRUCTIONS ET DEVELOPPEMENTS URBAINS : revenue, balance sheet and financial ratios

CONSTRUCTIONS ET DEVELOPPEMENTS URBAINS is a French company founded 13 years ago, specialized in the sector Promotion immobilière de logements. Based in PARIS (75016), this company of category PME shows in 2023 a revenue of 855 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 - CONSTRUCTIONS ET DEVELOPPEMENTS URBAINS (SIREN 788910859)
Indicator 2023 2022 2021 2020 2019 2017
Revenue 855 259 € 1 166 399 € 1 317 922 € 1 349 139 € N/C N/C
Net income 54 466 € 31 095 € 212 689 € 113 200 € 782 397 € 133 915 €
EBITDA 43 439 € -69 111 € 51 979 € 1 426 € N/C N/C
Net margin 6.4% 2.7% 16.1% 8.4% N/C N/C

Revenue and income statement

In 2023, CONSTRUCTIONS ET DEVELOPPEMENTS URBAINS achieves revenue of 855 k€. Revenue is declining over the period 2020-2023 (CAGR: -14.1%). Significant drop of -27% vs 2022. After deducting consumption (4 k€), gross margin stands at 851 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 43 k€, representing 5.1% of revenue. Positive scissor effect: EBITDA margin improves by +11.0 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 54 k€, i.e. 6.4% 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

855 259 €

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

851 083 €

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

43 439 €

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

13 557 €

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

54 466 €

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

5.1%

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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 108%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 17.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 8.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

108.316%

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

39.419%

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

8.736%

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

17.322

Asset age ratio (2023) ?
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

22.8%

Solvency indicators evolution
CONSTRUCTIONS ET DEVELOPPEMENTS URBAINS

Sector positioning

Debt ratio
108.32 2023
2021
2022
2023
Q1: 0.0
Med: 5.81
Q3: 124.18
Average

In 2023, the debt ratio of CONSTRUCTIONS ET DEVELOPP... (108.32) 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
39.42% 2023
2021
2022
2023
Q1: 0.0%
Med: 14.0%
Q3: 54.07%
Good +8 pts over 3 years

In 2023, the financial autonomy of CONSTRUCTIONS ET DEVELOPP... (39.4%) 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
17.32 years 2023
2021
2022
2023
Q1: -4.46 years
Med: 0.0 years
Q3: 1.58 years
Average

In 2023, the repayment capacity of CONSTRUCTIONS ET DEVELOPP... (17.32) 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 586.71. 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 131.5x. Operating income very largely covers interest expenses: high safety margin.

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

586.709

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

131.469

Liquidity indicators evolution
CONSTRUCTIONS ET DEVELOPPEMENTS URBAINS

Sector positioning

Liquidity ratio
586.71 2023
2021
2022
2023
Q1: 141.01
Med: 351.89
Q3: 1123.94
Good +14 pts over 3 years

In 2023, the liquidity ratio of CONSTRUCTIONS ET DEVELOPP... (586.71) 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
131.47x 2023
2021
2022
2023
Q1: -7.83x
Med: 0.0x
Q3: 3.21x
Excellent

In 2023, the interest coverage of CONSTRUCTIONS ET DEVELOPP... (131.5x) 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: 191 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 194 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Overall, WCR represents 471 days of revenue, i.e. 1.1 M€ to permanently finance.

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

1 119 534 €

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

191 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

194 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

0 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

471 j

WCR and payment terms evolution
CONSTRUCTIONS ET DEVELOPPEMENTS URBAINS

Positioning of CONSTRUCTIONS ET DEVELOPPEMENTS URBAINS 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 CONSTRUCTIONS ET DEVELOPPEMENTS URBAINS is estimated at 119 155 € (range 42 757€ - 313 209€). With an EBITDA of 43 439€, 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 2023
80 tx
42k€ 119k€ 313k€
119 155 € Range: 42 757€ - 313 209€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
43 439 € × 1.0x
Estimation 43 585 €
17 998€ - 132 562€
Revenue Multiple 30%
855 259 € × 0.28x
Estimation 239 268 €
86 038€ - 588 466€
Net Income Multiple 20%
54 466 € × 2.3x
Estimation 127 914 €
39 735€ - 351 941€
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 CONSTRUCTIONS ET DEVELOPPEMENTS URBAINS with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière de logements

Frequently asked questions about CONSTRUCTIONS ET DEVELOPPEMENTS URBAINS

What is the revenue of CONSTRUCTIONS ET DEVELOPPEMENTS URBAINS ?

The revenue of CONSTRUCTIONS ET DEVELOPPEMENTS URBAINS in 2023 is 855 k€.

Is CONSTRUCTIONS ET DEVELOPPEMENTS URBAINS profitable?

Yes, CONSTRUCTIONS ET DEVELOPPEMENTS URBAINS generated a net profit of 54 k€ in 2023.

Where is the headquarters of CONSTRUCTIONS ET DEVELOPPEMENTS URBAINS ?

The headquarters of CONSTRUCTIONS ET DEVELOPPEMENTS URBAINS is located in PARIS (75016), in the department Paris.

Where to find the tax return of CONSTRUCTIONS ET DEVELOPPEMENTS URBAINS ?

The tax return of CONSTRUCTIONS ET DEVELOPPEMENTS URBAINS 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 CONSTRUCTIONS ET DEVELOPPEMENTS URBAINS operate?

CONSTRUCTIONS ET DEVELOPPEMENTS URBAINS 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.