CONSTRUCTIONS MECANIQUES ET ELECTRIQUES : revenue, balance sheet and financial ratios

CONSTRUCTIONS MECANIQUES ET ELECTRIQUES is a French company founded 58 years ago, specialized in the sector Fabrication de pièces techniques à base de matières plastiques. Based in COMPIEGNE (60200), this company of category PME shows in 2024 a revenue of 2.9 M€. 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 MECANIQUES ET ELECTRIQUES (SIREN 926820150)
Indicator 2024 2023 2022 2021 2020 2019 2019 2018
Revenue 2 885 435 € 2 862 033 € 2 840 568 € 3 492 406 € 2 919 352 € 2 449 108 € 2 903 567 € N/C
Net income 101 112 € 73 461 € -151 594 € 231 588 € 6 270 € 22 496 € 203 963 € 120 593 €
EBITDA 173 769 € 183 111 € -116 413 € 343 810 € 56 584 € 28 761 € 38 227 € N/C
Net margin 3.5% 2.6% -5.3% 6.6% 0.2% 0.9% 7.0% N/C

Revenue and income statement

In 2024, CONSTRUCTIONS MECANIQUES ET ELECTRIQUES achieves revenue of 2.9 M€. Activity remains stable over the period (CAGR: -0.1%). Vs 2023: +1%. After deducting consumption (828 k€), gross margin stands at 2.1 M€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 174 k€, representing 6.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 101 k€, i.e. 3.5% 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

2 885 435 €

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

2 057 922 €

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

173 769 €

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

111 980 €

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

101 112 €

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

6.0%

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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 18%. 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 55%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

18.037%

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

54.819%

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

5.639%

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

0.882

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

5.6%

Solvency indicators evolution
CONSTRUCTIONS MECANIQUES ET ELECTRIQUES

Sector positioning

Debt ratio
18.04 2024
2022
2023
2024
Q1: 7.54
Med: 27.74
Q3: 63.65
Good -29 pts over 3 years

In 2024, the debt ratio of CONSTRUCTIONS MECANIQUES ... (18.04) 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
54.82% 2024
2022
2023
2024
Q1: 30.63%
Med: 49.0%
Q3: 65.86%
Good +24 pts over 3 years

In 2024, the financial autonomy of CONSTRUCTIONS MECANIQUES ... (54.8%) 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
0.88 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.78 years
Q3: 2.44 years
Average +27 pts over 3 years

In 2024, the repayment capacity of CONSTRUCTIONS MECANIQUES ... (0.88) 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 248.69. 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 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

248.69

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

1.378

Liquidity indicators evolution
CONSTRUCTIONS MECANIQUES ET ELECTRIQUES

Sector positioning

Liquidity ratio
248.69 2024
2022
2023
2024
Q1: 173.28
Med: 264.79
Q3: 378.42
Average

In 2024, the liquidity ratio of CONSTRUCTIONS MECANIQUES ... (248.69) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
1.38x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.4x
Q3: 11.98x
Average +14 pts over 3 years

In 2024, the interest coverage of CONSTRUCTIONS MECANIQUES ... (1.4x) 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: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 68 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 99 days of revenue, i.e. 793 k€ to permanently finance.

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

792 918 €

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

42 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

61 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

68 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

99 j

WCR and payment terms evolution
CONSTRUCTIONS MECANIQUES ET ELECTRIQUES

Positioning of CONSTRUCTIONS MECANIQUES ET ELECTRIQUES in its sector

Comparison with sector Fabrication de pièces techniques à base de matières plastiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (46 transactions). This range of 134 293€ to 723 809€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
134k€ 413k€ 723k€
413 592 € Range: 134 293€ - 723 809€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 46 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 (Fabrication de pièces techniques à base de matières plastiques)

Compare CONSTRUCTIONS MECANIQUES ET ELECTRIQUES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de pièces techniques à base de matières plastiques

Frequently asked questions about CONSTRUCTIONS MECANIQUES ET ELECTRIQUES

What is the revenue of CONSTRUCTIONS MECANIQUES ET ELECTRIQUES ?

The revenue of CONSTRUCTIONS MECANIQUES ET ELECTRIQUES in 2024 is 2.9 M€.

Is CONSTRUCTIONS MECANIQUES ET ELECTRIQUES profitable?

Yes, CONSTRUCTIONS MECANIQUES ET ELECTRIQUES generated a net profit of 101 k€ in 2024.

Where is the headquarters of CONSTRUCTIONS MECANIQUES ET ELECTRIQUES ?

The headquarters of CONSTRUCTIONS MECANIQUES ET ELECTRIQUES is located in COMPIEGNE (60200), in the department Oise.

Where to find the tax return of CONSTRUCTIONS MECANIQUES ET ELECTRIQUES ?

The tax return of CONSTRUCTIONS MECANIQUES ET ELECTRIQUES 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 MECANIQUES ET ELECTRIQUES operate?

CONSTRUCTIONS MECANIQUES ET ELECTRIQUES operates in the sector Fabrication de pièces techniques à base de matières plastiques (NAF code 22.29A). See the 'Sector positioning' section above to compare the company with its competitors.