CONSTRUCTIONS EUROPEENNES EN KIT : revenue, balance sheet and financial ratios

CONSTRUCTIONS EUROPEENNES EN KIT is a French company founded 29 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in LIFFRE (35340), this company of category PME shows in 2024 a revenue of 1.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - CONSTRUCTIONS EUROPEENNES EN KIT (SIREN 409557949)
Indicator 2024 2023 2022 2021 2020 2018 2017
Revenue 1 158 747 € 1 118 530 € 1 079 440 € 1 009 050 € 687 529 € 788 046 € 693 392 €
Net income 2 402 € 10 663 € 10 260 € -13 698 € -1 364 € -14 035 € -79 353 €
EBITDA 11 615 € 7 571 € 11 428 € -12 619 € 28 152 € -28 019 € -30 903 €
Net margin 0.2% 1.0% 1.0% -1.4% -0.2% -1.8% -11.4%

Revenue and income statement

In 2024, CONSTRUCTIONS EUROPEENNES EN KIT achieves revenue of 1.2 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.6%. Vs 2023: +4%. After deducting consumption (0 €), gross margin stands at 1.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 1.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 0.2% 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

1 158 747 €

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

1 158 747 €

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

11 615 €

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

3 030 €

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

2 402 €

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

1.0%

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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 0%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 1.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

12.921%

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

0.951%

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

11.8%

Solvency indicators evolution
CONSTRUCTIONS EUROPEENNES EN KIT

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 2.11
Med: 17.78
Q3: 57.25
Excellent

In 2024, the debt ratio of CONSTRUCTIONS EUROPEENNES... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
12.92% 2024
2022
2023
2024
Q1: 25.79%
Med: 46.44%
Q3: 64.03%
Average

In 2024, the financial autonomy of CONSTRUCTIONS EUROPEENNES... (12.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.37 years
Q3: 2.35 years
Excellent

In 2024, the repayment capacity of CONSTRUCTIONS EUROPEENNES... (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 114.10. 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 5.4x. Operating income very largely covers interest expenses: high safety margin.

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

114.103

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

5.398

Liquidity indicators evolution
CONSTRUCTIONS EUROPEENNES EN KIT

Sector positioning

Liquidity ratio
114.1 2024
2022
2023
2024
Q1: 160.67
Med: 234.81
Q3: 352.8
Watch

In 2024, the liquidity ratio of CONSTRUCTIONS EUROPEENNES... (114.10) 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
5.4x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.35x
Q3: 8.54x
Good -11 pts over 3 years

In 2024, the interest coverage of CONSTRUCTIONS EUROPEENNES... (5.4x) 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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. The company must finance 14 days of gap between collections and payments. Overall, WCR represents 56 days of revenue, i.e. 182 k€ to permanently finance. Notable WCR improvement over the period (-23%), 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

181 692 €

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

57 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

43 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

56 j

WCR and payment terms evolution
CONSTRUCTIONS EUROPEENNES EN KIT

Positioning of CONSTRUCTIONS EUROPEENNES EN KIT in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 56 718€ to 88 794€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
56k€ 75k€ 88k€
75 242 € Range: 56 718€ - 88 794€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare CONSTRUCTIONS EUROPEENNES EN KIT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about CONSTRUCTIONS EUROPEENNES EN KIT

What is the revenue of CONSTRUCTIONS EUROPEENNES EN KIT ?

The revenue of CONSTRUCTIONS EUROPEENNES EN KIT in 2024 is 1.2 M€.

Is CONSTRUCTIONS EUROPEENNES EN KIT profitable?

Yes, CONSTRUCTIONS EUROPEENNES EN KIT generated a net profit of 2 k€ in 2024.

Where is the headquarters of CONSTRUCTIONS EUROPEENNES EN KIT ?

The headquarters of CONSTRUCTIONS EUROPEENNES EN KIT is located in LIFFRE (35340), in the department Ille-et-Vilaine.

Where to find the tax return of CONSTRUCTIONS EUROPEENNES EN KIT ?

The tax return of CONSTRUCTIONS EUROPEENNES EN KIT 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 EUROPEENNES EN KIT operate?

CONSTRUCTIONS EUROPEENNES EN KIT operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.