CONSTRUCTIONS METALLIQUES INDUSTRIES : revenue, balance sheet and financial ratios

CONSTRUCTIONS METALLIQUES INDUSTRIES is a French company founded 28 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in VIRIAT (01440), this company of category PME shows in 2025 a revenue of 9.1 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 METALLIQUES INDUSTRIES (SIREN 413783036)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 9 072 974 € 8 684 551 € 10 667 892 € 10 479 992 € 6 629 121 € 4 566 070 € 8 103 216 € 7 427 260 € 5 460 168 € 4 493 190 €
Net income -145 946 € 178 489 € 1 265 840 € 252 215 € 182 937 € 9 542 € 55 656 € 73 960 € 72 305 € 57 530 €
EBITDA -57 674 € 360 745 € 1 774 529 € 526 995 € 305 067 € 59 564 € 116 536 € 89 375 € 75 556 € 89 522 €
Net margin -1.6% 2.1% 11.9% 2.4% 2.8% 0.2% 0.7% 1.0% 1.3% 1.3%

Revenue and income statement

In 2025, CONSTRUCTIONS METALLIQUES INDUSTRIES achieves revenue of 9.1 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +8.1%. Vs 2024: +4%. After deducting consumption (3.0 M€), gross margin stands at 6.1 M€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -58 k€, representing -0.6% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -116%, reducing margin by 4.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -146 k€ (-1.6% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

9 072 974 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 110 063 €

EBITDA (2025) ?
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

-57 674 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-195 717 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-145 946 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.6%

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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 100%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

99.693%

Financial autonomy (2025) ?
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

34.369%

Cash flow / Revenue (2025) ?
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

-0.766%

Repayment capacity (2025) ?
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

-21.046

Asset age ratio (2025) ?
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

58.1%

Solvency indicators evolution
CONSTRUCTIONS METALLIQUES INDUSTRIES

Sector positioning

Debt ratio
99.69 2025
2023
2024
2025
Q1: 5.64
Med: 18.98
Q3: 52.16
Average +10 pts over 3 years

In 2025, the debt ratio of CONSTRUCTIONS METALLIQUES... (99.69) 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
34.37% 2025
2023
2024
2025
Q1: 35.24%
Med: 50.44%
Q3: 64.86%
Average -26 pts over 3 years

In 2025, the financial autonomy of CONSTRUCTIONS METALLIQUES... (34.4%) 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
-21.05 years 2025
2023
2024
2025
Q1: 0.01 years
Med: 0.83 years
Q3: 2.08 years
Excellent -34 pts over 3 years

In 2025, the repayment capacity of CONSTRUCTIONS METALLIQUES... (-21.05) 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 148.36. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

148.359

Interest coverage (2025) ?
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

-111.097

Liquidity indicators evolution
CONSTRUCTIONS METALLIQUES INDUSTRIES

Sector positioning

Liquidity ratio
148.36 2025
2023
2024
2025
Q1: 181.0
Med: 238.58
Q3: 334.08
Watch -30 pts over 3 years

In 2025, the liquidity ratio of CONSTRUCTIONS METALLIQUES... (148.36) 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
-111.1x 2025
2023
2024
2025
Q1: 0.28x
Med: 2.4x
Q3: 7.56x
Watch -10 pts over 3 years

In 2025, the interest coverage of CONSTRUCTIONS METALLIQUES... (-111.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 79 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. The company must finance 26 days of gap between collections and payments. Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 115 days of revenue, i.e. 2.9 M€ to permanently finance. Over 2016-2025, WCR increased by +75%, requiring additional financing.

Operating WCR (2025) ?
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

2 898 815 €

Customer credit (2025) ?
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

79 j

Supplier credit (2025) ?
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

53 j

Inventory turnover (2025) ?
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

22 j

WCR in days of revenue (2025) ?
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

115 j

WCR and payment terms evolution
CONSTRUCTIONS METALLIQUES INDUSTRIES

Positioning of CONSTRUCTIONS METALLIQUES INDUSTRIES in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of CONSTRUCTIONS METALLIQUES INDUSTRIES is estimated at 1 167 952 € (range 616 165€ - 1 482 904€). The price/revenue ratio is 0.13x (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 2025
56 tx
616k€ 1167k€ 1482k€
1 167 952 € Range: 616 165€ - 1 482 904€
NAF 5 all-time

Valuation method used

Revenue Multiple
9 072 974 € × 0.13x = 1 167 953 €
Range: 616 165€ - 1 482 905€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 56 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 structures métalliques et de parties de structures)

Compare CONSTRUCTIONS METALLIQUES INDUSTRIES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Frequently asked questions about CONSTRUCTIONS METALLIQUES INDUSTRIES

What is the revenue of CONSTRUCTIONS METALLIQUES INDUSTRIES ?

The revenue of CONSTRUCTIONS METALLIQUES INDUSTRIES in 2025 is 9.1 M€.

Is CONSTRUCTIONS METALLIQUES INDUSTRIES profitable?

CONSTRUCTIONS METALLIQUES INDUSTRIES recorded a net loss in 2025.

Where is the headquarters of CONSTRUCTIONS METALLIQUES INDUSTRIES ?

The headquarters of CONSTRUCTIONS METALLIQUES INDUSTRIES is located in VIRIAT (01440), in the department Ain.

Where to find the tax return of CONSTRUCTIONS METALLIQUES INDUSTRIES ?

The tax return of CONSTRUCTIONS METALLIQUES INDUSTRIES 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 METALLIQUES INDUSTRIES operate?

CONSTRUCTIONS METALLIQUES INDUSTRIES operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.