DA CUNHA ET FILS : revenue, balance sheet and financial ratios

DA CUNHA ET FILS is a French company founded 9 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in MONTLOGNON (60300), this company of category PME shows in 2024 a revenue of 1.3 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 - DA CUNHA ET FILS (SIREN 822522116)
Indicator 2024 2023 2022 2019
Revenue 1 308 511 € 1 060 573 € 913 572 € 797 131 €
Net income 68 109 € 113 364 € 16 147 € 112 471 €
EBITDA 371 027 € 218 617 € 198 144 € 235 198 €
Net margin 5.2% 10.7% 1.8% 14.1%

Revenue and income statement

In 2024, DA CUNHA ET FILS achieves revenue of 1.3 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.4%. Vs 2023, growth of +23% (1.1 M€ -> 1.3 M€). After deducting consumption (109 k€), gross margin stands at 1.2 M€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 371 k€, representing 28.4% of revenue. Positive scissor effect: EBITDA margin improves by +7.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 68 k€, i.e. 5.2% 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

1 308 511 €

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

1 199 381 €

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

371 027 €

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

120 483 €

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

68 109 €

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

28.3%

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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 92%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 27.2% 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

92.452%

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

37.117%

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

27.246%

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

1.159

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

44.4%

Solvency indicators evolution
DA CUNHA ET FILS

Sector positioning

Debt ratio
92.45 2024
2022
2023
2024
Q1: 7.65
Med: 32.36
Q3: 83.34
Average

In 2024, the debt ratio of DA CUNHA ET FILS (92.45) 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
37.12% 2024
2022
2023
2024
Q1: 20.63%
Med: 39.04%
Q3: 56.1%
Average -6 pts over 3 years

In 2024, the financial autonomy of DA CUNHA ET FILS (37.1%) 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
1.16 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.6 years
Q3: 2.11 years
Average -13 pts over 3 years

In 2024, the repayment capacity of DA CUNHA ET FILS (1.16) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 114.78. 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 4.6x. Financial charges are adequately covered by operations.

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

114.778

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

4.62

Liquidity indicators evolution
DA CUNHA ET FILS

Sector positioning

Liquidity ratio
114.78 2024
2022
2023
2024
Q1: 141.64
Med: 199.63
Q3: 301.04
Watch +19 pts over 3 years

In 2024, the liquidity ratio of DA CUNHA ET FILS (114.78) 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
4.62x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.91x
Q3: 4.8x
Good

In 2024, the interest coverage of DA CUNHA ET FILS (4.6x) 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: 119 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. The gap of 89 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 43 days of revenue, i.e. 155 k€ to permanently finance. Notable WCR improvement over the period (-34%), freeing up 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

154 849 €

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

119 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

30 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 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

43 j

WCR and payment terms evolution
DA CUNHA ET FILS

Positioning of DA CUNHA ET FILS in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 47 878€ to 932 794€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
47k€ 150k€ 932k€
150 992 € Range: 47 878€ - 932 794€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 terrassement courants et travaux préparatoires)

Compare DA CUNHA ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about DA CUNHA ET FILS

What is the revenue of DA CUNHA ET FILS ?

The revenue of DA CUNHA ET FILS in 2024 is 1.3 M€.

Is DA CUNHA ET FILS profitable?

Yes, DA CUNHA ET FILS generated a net profit of 68 k€ in 2024.

Where is the headquarters of DA CUNHA ET FILS ?

The headquarters of DA CUNHA ET FILS is located in MONTLOGNON (60300), in the department Oise.

Where to find the tax return of DA CUNHA ET FILS ?

The tax return of DA CUNHA ET FILS 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 DA CUNHA ET FILS operate?

DA CUNHA ET FILS operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.