DESIGN CONSTRUCTIONS ET ASSOCIES : revenue, balance sheet and financial ratios

DESIGN CONSTRUCTIONS ET ASSOCIES is a French company founded 16 years ago, specialized in the sector Construction de maisons individuelles. Based in GRANVILLE (50400), this company of category PME shows in 2020 a revenue of 8.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - DESIGN CONSTRUCTIONS ET ASSOCIES (SIREN 522002807)
Indicator 2020 2019 2018 2017
Revenue 8 444 834 € 7 213 363 € N/C 2 288 138 €
Net income 43 423 € 113 068 € 196 283 € 81 536 €
EBITDA 170 010 € 212 595 € N/C 131 454 €
Net margin 0.5% 1.6% N/C 3.6%

Revenue and income statement

In 2020, DESIGN CONSTRUCTIONS ET ASSOCIES achieves revenue of 8.4 M€. Over the period 2017-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +54.5%. Vs 2019, growth of +17% (7.2 M€ -> 8.4 M€). After deducting consumption (52 k€), gross margin stands at 8.4 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 170 k€, representing 2.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 43 k€, i.e. 0.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

8 444 834 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

8 392 831 €

EBITDA (2020) ?
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

170 010 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

77 034 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

43 423 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.0%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

38.086%

Financial autonomy (2020) ?
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

12.227%

Cash flow / Revenue (2020) ?
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

1.227%

Repayment capacity (2020) ?
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

2.058

Asset age ratio (2020) ?
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

57.4%

Solvency indicators evolution
DESIGN CONSTRUCTIONS ET ASSOCIES

Sector positioning

Debt ratio
38.09 2020
2018
2019
2020
Q1: 0.03
Med: 15.56
Q3: 82.98
Average -17 pts over 3 years

In 2020, the debt ratio of DESIGN CONSTRUCTIONS ET A... (38.09) 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
12.23% 2020
2018
2019
2020
Q1: 4.78%
Med: 22.9%
Q3: 43.9%
Average

In 2020, the financial autonomy of DESIGN CONSTRUCTIONS ET A... (12.2%) 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
2.06 years 2020
2019
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 1.22 years
Average

In 2020, the repayment capacity of DESIGN CONSTRUCTIONS ET A... (2.06) 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 129.49. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2020) ?
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

129.486

Interest coverage (2020) ?
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

1.648

Liquidity indicators evolution
DESIGN CONSTRUCTIONS ET ASSOCIES

Sector positioning

Liquidity ratio
129.49 2020
2018
2019
2020
Q1: 124.75
Med: 179.44
Q3: 279.2
Average -19 pts over 3 years

In 2020, the liquidity ratio of DESIGN CONSTRUCTIONS ET A... (129.49) 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
1.65x 2020
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 1.0x
Excellent

In 2020, the interest coverage of DESIGN CONSTRUCTIONS ET A... (1.6x) 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: 108 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 80 days. The company must finance 28 days of gap between collections and payments. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 78 days of revenue, i.e. 1.8 M€ to permanently finance. Over 2017-2020, WCR increased by +341%, requiring additional financing.

Operating WCR (2020) ?
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

1 831 684 €

Customer credit (2020) ?
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

108 j

Supplier credit (2020) ?
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

80 j

Inventory turnover (2020) ?
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

2 j

WCR in days of revenue (2020) ?
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

78 j

WCR and payment terms evolution
DESIGN CONSTRUCTIONS ET ASSOCIES

Positioning of DESIGN CONSTRUCTIONS ET ASSOCIES in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of DESIGN CONSTRUCTIONS ET ASSOCIES is estimated at 610 447 € (range 318 180€ - 1 591 425€). With an EBITDA of 170 010€, 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 2020
113 transactions
318k€ 610k€ 1591k€
610 447 € Range: 318 180€ - 1 591 425€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
170 010 € × 3.6x
Estimation 620 237 €
233 735€ - 857 790€
Revenue Multiple 30%
8 444 834 € × 0.11x
Estimation 929 238 €
646 683€ - 3 643 375€
Net Income Multiple 20%
43 423 € × 2.5x
Estimation 107 788 €
36 541€ - 347 588€
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 de maisons individuelles)

Compare DESIGN CONSTRUCTIONS ET ASSOCIES with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about DESIGN CONSTRUCTIONS ET ASSOCIES

What is the revenue of DESIGN CONSTRUCTIONS ET ASSOCIES ?

The revenue of DESIGN CONSTRUCTIONS ET ASSOCIES in 2020 is 8.4 M€.

Is DESIGN CONSTRUCTIONS ET ASSOCIES profitable?

Yes, DESIGN CONSTRUCTIONS ET ASSOCIES generated a net profit of 43 k€ in 2020.

Where is the headquarters of DESIGN CONSTRUCTIONS ET ASSOCIES ?

The headquarters of DESIGN CONSTRUCTIONS ET ASSOCIES is located in GRANVILLE (50400), in the department Manche.

Where to find the tax return of DESIGN CONSTRUCTIONS ET ASSOCIES ?

The tax return of DESIGN CONSTRUCTIONS ET ASSOCIES 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 DESIGN CONSTRUCTIONS ET ASSOCIES operate?

DESIGN CONSTRUCTIONS ET ASSOCIES operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.