CUYNAT CONSTRUCTIONS : revenue, balance sheet and financial ratios

CUYNAT CONSTRUCTIONS is a French company founded 23 years ago, specialized in the sector Construction d'autres bâtiments. Based in SAINT-MARTIN-LE-VINOUX (38950), this company of category ETI shows in 2025 a revenue of 28.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - CUYNAT CONSTRUCTIONS (SIREN 445261472)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 28 724 260 € 33 686 233 € 29 985 453 € 40 587 231 € 29 535 920 € 20 290 763 € 20 270 980 € 21 501 932 € 23 786 381 € 22 125 236 €
Net income 828 203 € 410 318 € 505 887 € 401 135 € 267 582 € 1 472 € 114 880 € 6 621 € 92 179 € 224 443 €
EBITDA 1 531 486 € 1 247 479 € 438 985 € 1 914 125 € 118 490 € -192 928 € -147 237 € 926 088 € -1 359 669 € 2 672 452 €
Net margin 2.9% 1.2% 1.7% 1.0% 0.9% 0.0% 0.6% 0.0% 0.4% 1.0%

Revenue and income statement

In 2025, CUYNAT CONSTRUCTIONS achieves revenue of 28.7 M€. Revenue is growing positively over 10 years (CAGR: +2.9%). Significant drop of -15% vs 2024. After deducting consumption (1.5 M€), gross margin stands at 27.2 M€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.5 M€, representing 5.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 828 k€, i.e. 2.9% of revenue. This profit can be retained or distributed to shareholders.

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

28 724 260 €

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

27 219 888 €

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

1 531 486 €

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

1 093 221 €

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

828 203 €

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

5.3%

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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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 4.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

13.186%

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

4.407%

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

0.0

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

46.0%

Solvency indicators evolution
CUYNAT CONSTRUCTIONS

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 1.62
Med: 14.61
Q3: 47.6
Excellent

In 2025, the debt ratio of CUYNAT CONSTRUCTIONS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
13.19% 2025
2023
2024
2025
Q1: 15.47%
Med: 35.44%
Q3: 55.04%
Average -11 pts over 3 years

In 2025, the financial autonomy of CUYNAT CONSTRUCTIONS (13.2%) 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
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.17 years
Q3: 1.28 years
Excellent

In 2025, the repayment capacity of CUYNAT CONSTRUCTIONS (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 159.26. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

159.262

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

1.732

Liquidity indicators evolution
CUYNAT CONSTRUCTIONS

Sector positioning

Liquidity ratio
159.26 2025
2023
2024
2025
Q1: 139.47
Med: 192.4
Q3: 278.8
Average

In 2025, the liquidity ratio of CUYNAT CONSTRUCTIONS (159.26) 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
1.73x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.52x
Q3: 4.11x
Good -16 pts over 3 years

In 2025, the interest coverage of CUYNAT CONSTRUCTIONS (1.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 84 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 90 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Overall, WCR represents 148 days of revenue, i.e. 11.8 M€ to permanently finance. Over 2016-2025, WCR increased by +130%, 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

11 769 766 €

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

84 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

90 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

0 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

148 j

WCR and payment terms evolution
CUYNAT CONSTRUCTIONS

Positioning of CUYNAT CONSTRUCTIONS in its sector

Comparison with sector Construction d'autres bâtiments

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of CUYNAT CONSTRUCTIONS is estimated at 4 152 991 € (range 1 852 042€ - 8 907 253€). With an EBITDA of 1 531 486€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (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 2025
113 transactions
1852k€ 4152k€ 8907k€
4 152 991 € Range: 1 852 042€ - 8 907 253€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 531 486 € × 3.6x
Estimation 5 587 223 €
2 105 534€ - 7 727 151€
Revenue Multiple 30%
28 724 260 € × 0.11x
Estimation 3 160 710 €
2 199 626€ - 12 392 578€
Net Income Multiple 20%
828 203 € × 2.5x
Estimation 2 055 835 €
696 941€ - 6 629 524€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction d'autres bâtiments)

Compare CUYNAT CONSTRUCTIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Construction d'autres bâtiments

Frequently asked questions about CUYNAT CONSTRUCTIONS

What is the revenue of CUYNAT CONSTRUCTIONS ?

The revenue of CUYNAT CONSTRUCTIONS in 2025 is 28.7 M€.

Is CUYNAT CONSTRUCTIONS profitable?

Yes, CUYNAT CONSTRUCTIONS generated a net profit of 828 k€ in 2025.

Where is the headquarters of CUYNAT CONSTRUCTIONS ?

The headquarters of CUYNAT CONSTRUCTIONS is located in SAINT-MARTIN-LE-VINOUX (38950), in the department Isere.

Where to find the tax return of CUYNAT CONSTRUCTIONS ?

The tax return of CUYNAT CONSTRUCTIONS 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 CUYNAT CONSTRUCTIONS operate?

CUYNAT CONSTRUCTIONS operates in the sector Construction d'autres bâtiments (NAF code 41.20B). See the 'Sector positioning' section above to compare the company with its competitors.