DEUX AY BAT : revenue, balance sheet and financial ratios

DEUX AY BAT is a French company founded 11 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in VITRY-SUR-SEINE (94400), this company of category PME shows in 2021 a revenue of 522 k€. 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 - DEUX AY BAT (SIREN 810600254)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 522 457 € 496 947 € 430 851 € 233 525 € 275 898 € 228 829 €
Net income -5 688 € 1 743 € -11 538 € 33 330 € 5 130 € 7 820 €
EBITDA 5 175 € 3 431 € -8 033 € 34 783 € 6 411 € 8 464 €
Net margin -1.1% 0.4% -2.7% 14.3% 1.9% 3.4%

Revenue and income statement

In 2021, DEUX AY BAT achieves revenue of 522 k€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +18.0%. Vs 2020: +5%. After deducting consumption (0 €), gross margin stands at 522 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 5 k€, representing 1.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -6 k€ (-1.1% of revenue), which will impact equity.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

522 457 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

522 457 €

EBITDA (2021) ?
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

5 175 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

567 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-5 688 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.0%

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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 28%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

28.082%

Financial autonomy (2021) ?
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

16.854%

Cash flow / Revenue (2021) ?
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

-0.207%

Repayment capacity (2021) ?
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

-9.61

Asset age ratio (2021) ?
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

41.0%

Solvency indicators evolution
DEUX AY BAT

Sector positioning

Debt ratio
28.08 2021
2019
2020
2021
Q1: 1.25
Med: 24.71
Q3: 82.33
Average -23 pts over 3 years

In 2021, the debt ratio of DEUX AY BAT (28.08) 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
16.85% 2021
2019
2020
2021
Q1: 9.07%
Med: 28.57%
Q3: 48.92%
Average -12 pts over 3 years

In 2021, the financial autonomy of DEUX AY BAT (16.9%) 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
-9.61 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.09 years
Q3: 1.59 years
Excellent

In 2021, the repayment capacity of DEUX AY BAT (-9.61) 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 351.32. 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 6.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

351.316

Interest coverage (2021) ?
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

6.415

Liquidity indicators evolution
DEUX AY BAT

Sector positioning

Liquidity ratio
351.32 2021
2019
2020
2021
Q1: 134.5
Med: 189.85
Q3: 282.26
Excellent

In 2021, the liquidity ratio of DEUX AY BAT (351.32) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
6.42x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.02x
Q3: 1.58x
Excellent +50 pts over 3 years

In 2021, the interest coverage of DEUX AY BAT (6.4x) 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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The company must finance 11 days of gap between collections and payments. Overall, WCR represents 18 days of revenue, i.e. 27 k€ to permanently finance. Over 2016-2021, WCR increased by +2964%, requiring additional financing.

Operating WCR (2021) ?
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

26 677 €

Customer credit (2021) ?
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

11 j

Supplier credit (2021) ?
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 (2021) ?
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 (2021) ?
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

18 j

WCR and payment terms evolution
DEUX AY BAT

Positioning of DEUX AY BAT 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 (28 transactions). This range of 24 832€ to 54 597€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
24k€ 34k€ 54k€
34 455 € Range: 24 832€ - 54 597€
NAF 5 année 2021

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 DEUX AY BAT 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 DEUX AY BAT

What is the revenue of DEUX AY BAT ?

The revenue of DEUX AY BAT in 2021 is 522 k€.

Is DEUX AY BAT profitable?

DEUX AY BAT recorded a net loss in 2021.

Where is the headquarters of DEUX AY BAT ?

The headquarters of DEUX AY BAT is located in VITRY-SUR-SEINE (94400), in the department Val-de-Marne.

Where to find the tax return of DEUX AY BAT ?

The tax return of DEUX AY BAT 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 DEUX AY BAT operate?

DEUX AY BAT 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.