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COSTA CONSTRUCTION : revenue, balance sheet and financial ratios

COSTA CONSTRUCTION is a French company founded 10 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in MEZE (34140), this company of category PME shows in 2015 a revenue of 37 k€. 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 - COSTA CONSTRUCTION (SIREN 811673920)
Indicator 2015
Revenue 37 280 €
Net income 0 €
EBITDA 52 705 €
Net margin 0.0%

Revenue and income statement

In 2015, COSTA CONSTRUCTION achieves revenue of 37 k€. After deducting consumption (22 k€), gross margin stands at 15 k€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 53 k€, representing 141.4% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at 0 € (0.0% of revenue), which will impact equity.

Revenue (2015) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

37 280 €

Gross margin (2015) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

14 832 €

EBITDA (2015) ?
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

52 705 €

EBIT (2015) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

49 440 €

EBITDA margin (2015) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

141.4%

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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 2%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). 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 (2015) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.651%

Financial autonomy (2015) ?
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

0.415%

Cash flow / Revenue (2015) ?
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

8.71%

Repayment capacity (2015) ?
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 (2015) ?
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

83.1%

Solvency indicators evolution
COSTA CONSTRUCTION

Sector positioning

Debt ratio
1.65 2015
2015
Q1: 0.0
Med: 6.41
Q3: 47.64
Good

In 2015, the debt ratio of COSTA CONSTRUCTION (1.65) 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
0.41% 2015
2015
Q1: 1.16%
Med: 17.53%
Q3: 40.72%
Average

In 2015, the financial autonomy of COSTA CONSTRUCTION (0.4%) 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
0.0 years 2015
2015
Q1: 0.0 years
Med: 0.0 years
Q3: 0.5 years
Excellent

In 2015, the repayment capacity of COSTA CONSTRUCTION (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 120.86. 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 17.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2015) ?
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

120.855

Interest coverage (2015) ?
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

17.936

Liquidity indicators evolution
COSTA CONSTRUCTION

Sector positioning

Liquidity ratio
120.86 2015
2015
Q1: 102.58
Med: 143.29
Q3: 223.82
Average

In 2015, the liquidity ratio of COSTA CONSTRUCTION (120.86) 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
17.94x 2015
2015
Q1: 0.0x
Med: 0.0x
Q3: 2.15x
Excellent

In 2015, the interest coverage of COSTA CONSTRUCTION (17.9x) 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: 75 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 74 days. The company must finance 1 days of gap between collections and payments. Inventory turnover is 1043 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 143 days of revenue, i.e. 15 k€ to permanently finance.

Operating WCR (2015) ?
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

14 762 €

Customer credit (2015) ?
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

75 j

Supplier credit (2015) ?
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

74 j

Inventory turnover (2015) ?
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

1043 j

WCR in days of revenue (2015) ?
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

143 j

WCR and payment terms evolution
COSTA CONSTRUCTION

Positioning of COSTA CONSTRUCTION in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Based on 274 transactions of similar company sales (all years), the value of COSTA CONSTRUCTION is estimated at 69 282 € (range 29 200€ - 113 180€). With an EBITDA of 52 705€, the sector multiple of 2.0x is applied. The price/revenue ratio is 0.17x (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.

Estimated enterprise value 2015
274 transactions
29k€ 69k€ 113k€
69 282 € Range: 29 200€ - 113 180€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
52 705 € × 2.0x
Estimation 107 060 €
44 591€ - 174 533€
Revenue Multiple 30%
37 280 € × 0.17x
Estimation 6 321 €
3 549€ - 10 926€
How is this estimate calculated?

This estimate is based on the analysis of 274 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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare COSTA CONSTRUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about COSTA CONSTRUCTION

What is the revenue of COSTA CONSTRUCTION ?

The revenue of COSTA CONSTRUCTION in 2015 is 37 k€.

Is COSTA CONSTRUCTION profitable?

Profitability information is not publicly available.

Where is the headquarters of COSTA CONSTRUCTION ?

The headquarters of COSTA CONSTRUCTION is located in MEZE (34140), in the department Herault.

Where to find the tax return of COSTA CONSTRUCTION ?

The tax return of COSTA CONSTRUCTION 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 COSTA CONSTRUCTION operate?

COSTA CONSTRUCTION operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.