CUPANI CONSTRUCTION : revenue, balance sheet and financial ratios

CUPANI CONSTRUCTION is a French company founded 22 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in EYBENS (38320), this company of category PME shows in 2023 a revenue of 4.6 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 - CUPANI CONSTRUCTION (SIREN 449044528)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 4 621 957 € 4 669 464 € 4 521 837 € 3 480 825 € 3 721 856 € 2 965 780 € 2 478 375 € 2 027 230 €
Net income 33 802 € 39 105 € 36 654 € 54 706 € 45 955 € 99 634 € 53 368 € 55 822 € 66 847 €
EBITDA N/C 31 331 € 14 612 € 158 514 € 71 306 € 145 715 € -11 230 € 79 226 € 98 954 €
Net margin N/C 0.8% 0.8% 1.2% 1.3% 2.7% 1.8% 2.3% 3.3%

Revenue and income statement

In 2024, CUPANI CONSTRUCTION generates positive net income of 34 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 67 k€ -> 34 k€.

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

33 802 €

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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 51%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

51.193%

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

17.214%

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

1.2%

Solvency indicators evolution
CUPANI CONSTRUCTION

Sector positioning

Debt ratio
51.19 2024
2022
2023
2024
Q1: 1.22
Med: 17.23
Q3: 51.19
Average +18 pts over 3 years

In 2024, the debt ratio of CUPANI CONSTRUCTION (51.19) 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
17.21% 2024
2022
2023
2024
Q1: 11.24%
Med: 33.41%
Q3: 54.18%
Average -30 pts over 3 years

In 2024, the financial autonomy of CUPANI CONSTRUCTION (17.2%) 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
10.64 years 2023
2022
2023
Q1: 0.0 years
Med: 0.08 years
Q3: 1.21 years
Watch

In 2023, the repayment capacity of CUPANI CONSTRUCTION (10.64) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 143.60. 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

143.604

Liquidity indicators evolution
CUPANI CONSTRUCTION

Sector positioning

Liquidity ratio
143.6 2024
2022
2023
2024
Q1: 138.85
Med: 197.41
Q3: 306.86
Average -33 pts over 3 years

In 2024, the liquidity ratio of CUPANI CONSTRUCTION (143.60) 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
5.04x 2023
2022
2023
Q1: 0.0x
Med: 0.04x
Q3: 2.06x
Excellent

In 2023, the interest coverage of CUPANI CONSTRUCTION (5.0x) 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.

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

0 €

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

0 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

0 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 and payment terms evolution
CUPANI CONSTRUCTION

Positioning of CUPANI CONSTRUCTION in its sector

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

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 87 057€ to 288 219€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
87k€ 158k€ 288k€
158 125 € Range: 87 057€ - 288 219€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 CUPANI 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 CUPANI CONSTRUCTION

What is the revenue of CUPANI CONSTRUCTION ?

The revenue of CUPANI CONSTRUCTION in 2023 is 4.6 M€.

Is CUPANI CONSTRUCTION profitable?

Yes, CUPANI CONSTRUCTION generated a net profit of 34 k€ in 2024.

Where is the headquarters of CUPANI CONSTRUCTION ?

The headquarters of CUPANI CONSTRUCTION is located in EYBENS (38320), in the department Isere.

Where to find the tax return of CUPANI CONSTRUCTION ?

The tax return of CUPANI 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 CUPANI CONSTRUCTION operate?

CUPANI 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.