CTC DEVELOPPEMENT : revenue, balance sheet and financial ratios

CTC DEVELOPPEMENT is a French company founded 10 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in VEYRIER-DU-LAC (74290), this company of category PME shows in 2024 a revenue of 17 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - CTC DEVELOPPEMENT (SIREN 812315414)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 16 651 € N/C 1 500 € 1 500 € 1 625 € N/C N/C N/C
Net income 622 306 € -129 643 € -17 458 € -37 463 € -11 206 € -232 106 € -8 067 € 27 769 €
EBITDA -44 998 € -5 039 € -11 973 € -7 513 € -8 885 € -13 933 € -7 065 € -6 141 €
Net margin 3737.3% N/C -1163.9% -2497.5% -689.6% N/C N/C N/C

Revenue and income statement

In 2024, CTC DEVELOPPEMENT achieves revenue of 17 k€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +59.3%. After deducting consumption (0 €), gross margin stands at 17 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 -45 k€, representing -270.2% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 622 k€, i.e. 3737.3% 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

16 651 €

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

16 651 €

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

-44 998 €

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

747 927 €

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

622 306 €

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

-270.2%

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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 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 3823.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.0%

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

3823.8%

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

91.6%

Solvency indicators evolution
CTC DEVELOPPEMENT

Sector positioning

Debt ratio
0.0 2024
2021
2023
2024
Q1: -20.86
Med: 5.98
Q3: 146.91
Good +19 pts over 3 years

In 2024, the debt ratio of CTC DEVELOPPEMENT (0.00) 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
0.0% 2024
2021
2023
2024
Q1: 0.04%
Med: 27.65%
Q3: 73.85%
Average -46 pts over 3 years

In 2024, the financial autonomy of CTC DEVELOPPEMENT (0.0%) 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
2021
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.59 years
Good

In 2024, the repayment capacity of CTC DEVELOPPEMENT (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 101.88. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

101.879

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

-51.433

Liquidity indicators evolution
CTC DEVELOPPEMENT

Sector positioning

Liquidity ratio
101.88 2024
2021
2023
2024
Q1: 83.89
Med: 308.33
Q3: 1331.54
Average

In 2024, the liquidity ratio of CTC DEVELOPPEMENT (101.88) 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
-51.43x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.08x
Average

In 2024, the interest coverage of CTC DEVELOPPEMENT (-51.4x) 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: 180 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 128 days. The gap of 52 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 544 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-1212 days): operations structurally generate 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

-56 038 €

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

180 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

128 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

544 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

-1212 j

WCR and payment terms evolution
CTC DEVELOPPEMENT

Positioning of CTC DEVELOPPEMENT in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of CTC DEVELOPPEMENT is estimated at 1 704 298 € (range 513 084€ - 3 092 561€). The price/revenue ratio is 0.81x (in line with sector norms). 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 2024
169 transactions
513k€ 1704k€ 3092k€
1 704 298 € Range: 513 084€ - 3 092 561€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
16 651 € × 0.81x
Estimation 13 431 €
5 132€ - 25 046€
Net Income Multiple 20%
622 306 € × 6.8x
Estimation 4 240 599 €
1 275 013€ - 7 693 836€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare CTC DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about CTC DEVELOPPEMENT

What is the revenue of CTC DEVELOPPEMENT ?

The revenue of CTC DEVELOPPEMENT in 2024 is 17 k€.

Is CTC DEVELOPPEMENT profitable?

Yes, CTC DEVELOPPEMENT generated a net profit of 622 k€ in 2024.

Where is the headquarters of CTC DEVELOPPEMENT ?

The headquarters of CTC DEVELOPPEMENT is located in VEYRIER-DU-LAC (74290), in the department Haute-Savoie.

Where to find the tax return of CTC DEVELOPPEMENT ?

The tax return of CTC DEVELOPPEMENT 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 CTC DEVELOPPEMENT operate?

CTC DEVELOPPEMENT operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.