EIFFAGE CONSTRUCTION HAUTE NORMANDIE : revenue, balance sheet and financial ratios

EIFFAGE CONSTRUCTION HAUTE NORMANDIE is a French company founded 30 years ago, specialized in the sector Construction d'autres bâtiments. Based in LE PETIT-QUEVILLY (76140), this company of category GE shows in 2024 a revenue of 60.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - EIFFAGE CONSTRUCTION HAUTE NORMANDIE (SIREN 403294283)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 60 927 866 € 88 935 044 € 104 681 264 € 78 076 076 € 44 991 787 € 73 424 735 € 60 261 252 € 62 514 331 € 64 827 823 €
Net income 1 904 222 € 3 576 282 € 2 713 319 € 1 222 327 € -2 373 910 € -2 454 065 € 1 290 447 € 1 419 274 € 1 319 154 €
EBITDA 1 777 155 € 5 576 893 € 3 919 296 € 1 281 838 € -2 575 935 € -3 804 766 € 18 266 € 418 331 € 2 021 736 €
Net margin 3.1% 4.0% 2.6% 1.6% -5.3% -3.3% 2.1% 2.3% 2.0%

Revenue and income statement

In 2024, EIFFAGE CONSTRUCTION HAUTE NORMANDIE achieves revenue of 60.9 M€. Activity remains stable over the period (CAGR: -0.8%). Significant drop of -31% vs 2023. After deducting consumption (7.4 M€), gross margin stands at 53.5 M€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.8 M€, representing 2.9% of revenue. Warning negative scissor effect: despite revenue change (-31%), EBITDA varies by -68%, reducing margin by 3.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.9 M€, i.e. 3.1% 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

60 927 866 €

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

53 495 975 €

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

1 777 155 €

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

2 224 483 €

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

1 904 222 €

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

2.9%

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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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 2.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

9.796%

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

2.615%

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

0.0

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

14.2%

Solvency indicators evolution
EIFFAGE CONSTRUCTION HAUTE NORMANDIE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.03
Med: 12.73
Q3: 55.62
Excellent

In 2024, the debt ratio of EIFFAGE CONSTRUCTION HAUT... (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
9.8% 2024
2022
2023
2024
Q1: 6.61%
Med: 24.84%
Q3: 47.54%
Average

In 2024, the financial autonomy of EIFFAGE CONSTRUCTION HAUT... (9.8%) 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 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 1.09 years
Excellent

In 2024, the repayment capacity of EIFFAGE CONSTRUCTION HAUT... (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 117.09. 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 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

117.091

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

1.371

Liquidity indicators evolution
EIFFAGE CONSTRUCTION HAUTE NORMANDIE

Sector positioning

Liquidity ratio
117.09 2024
2022
2023
2024
Q1: 127.57
Med: 179.6
Q3: 283.39
Watch -12 pts over 3 years

In 2024, the liquidity ratio of EIFFAGE CONSTRUCTION HAUT... (117.09) 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
1.37x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.65x
Good -12 pts over 3 years

In 2024, the interest coverage of EIFFAGE CONSTRUCTION HAUT... (1.4x) 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: 74 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 111 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Overall, WCR represents 114 days of revenue, i.e. 19.2 M€ to permanently finance.

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

19 214 212 €

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

74 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

111 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

114 j

WCR and payment terms evolution
EIFFAGE CONSTRUCTION HAUTE NORMANDIE

Positioning of EIFFAGE CONSTRUCTION HAUTE NORMANDIE 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 EIFFAGE CONSTRUCTION HAUTE NORMANDIE is estimated at 6 198 387 € (range 2 941 834€ - 15 417 766€). With an EBITDA of 1 777 155€, 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 2024
113 transactions
2941k€ 6198k€ 15417k€
6 198 387 € Range: 2 941 834€ - 15 417 766€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 777 155 € × 3.6x
Estimation 6 483 481 €
2 443 287€ - 8 966 681€
Revenue Multiple 30%
60 927 866 € × 0.11x
Estimation 6 704 275 €
4 665 691€ - 26 286 258€
Net Income Multiple 20%
1 904 222 € × 2.5x
Estimation 4 726 820 €
1 602 421€ - 15 242 744€
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 EIFFAGE CONSTRUCTION HAUTE NORMANDIE with other companies in the same sector:

Voir toutes les statistiques du secteur Construction d'autres bâtiments

Frequently asked questions about EIFFAGE CONSTRUCTION HAUTE NORMANDIE

What is the revenue of EIFFAGE CONSTRUCTION HAUTE NORMANDIE ?

The revenue of EIFFAGE CONSTRUCTION HAUTE NORMANDIE in 2024 is 60.9 M€.

Is EIFFAGE CONSTRUCTION HAUTE NORMANDIE profitable?

Yes, EIFFAGE CONSTRUCTION HAUTE NORMANDIE generated a net profit of 1.9 M€ in 2024.

Where is the headquarters of EIFFAGE CONSTRUCTION HAUTE NORMANDIE ?

The headquarters of EIFFAGE CONSTRUCTION HAUTE NORMANDIE is located in LE PETIT-QUEVILLY (76140), in the department Seine-Maritime.

Where to find the tax return of EIFFAGE CONSTRUCTION HAUTE NORMANDIE ?

The tax return of EIFFAGE CONSTRUCTION HAUTE NORMANDIE 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 EIFFAGE CONSTRUCTION HAUTE NORMANDIE operate?

EIFFAGE CONSTRUCTION HAUTE NORMANDIE 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.