ELEC MACONNERIE CLIMATISATION SCE : revenue, balance sheet and financial ratios

ELEC MACONNERIE CLIMATISATION SCE is a French company founded 21 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in COLOMIERS (31770), this company of category PME shows in 2017 a revenue of 15 k€. 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 - ELEC MACONNERIE CLIMATISATION SCE (SIREN 453877144)
Indicator 2017 2016 2015
Revenue 14 755 € 13 842 € 28 457 €
Net income -5 443 € -1 255 € -14 027 €
EBITDA -4 994 € -711 € -13 268 €
Net margin -36.9% -9.1% -49.3%

Revenue and income statement

In 2017, ELEC MACONNERIE CLIMATISATION SCE achieves revenue of 15 k€. Revenue is declining over the period 2015-2017 (CAGR: -28.0%). Vs 2016: +7%. After deducting consumption (6 k€), gross margin stands at 8 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -5 k€, representing -33.8% of revenue. Warning negative scissor effect: despite revenue change (+7%), EBITDA varies by -602%, reducing margin by 28.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -5 k€ (-36.9% of revenue), which will impact equity.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

14 755 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

8 297 €

EBITDA (2017) ?
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

-4 994 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-5 332 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-5 443 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-33.8%

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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 -2%. 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).

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-2.041%

Financial autonomy (2017) ?
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

10.2%

Cash flow / Revenue (2017) ?
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

-34.585%

Repayment capacity (2017) ?
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 (2017) ?
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

5.4%

Solvency indicators evolution
ELEC MACONNERIE CLIMATISATION SCE

Sector positioning

Debt ratio
-2.04 2017
2015
2016
2017
Q1: 0.65
Med: 14.34
Q3: 53.78
Excellent

In 2017, the debt ratio of ELEC MACONNERIE CLIMATISA... (-2.04) 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
10.2% 2017
2015
2016
2017
Q1: 7.64%
Med: 27.63%
Q3: 49.56%
Average -47 pts over 3 years

In 2017, the financial autonomy of ELEC MACONNERIE CLIMATISA... (10.2%) 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 2017
2015
2016
2017
Q1: 0.0 years
Med: 0.06 years
Q3: 0.97 years
Excellent

In 2017, the repayment capacity of ELEC MACONNERIE CLIMATISA... (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 14.53. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

14.528

Interest coverage (2017) ?
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

0.0

Liquidity indicators evolution
ELEC MACONNERIE CLIMATISATION SCE

Sector positioning

Liquidity ratio
14.53 2017
2015
2016
2017
Q1: 121.38
Med: 167.19
Q3: 253.87
Watch

In 2017, the liquidity ratio of ELEC MACONNERIE CLIMATISA... (14.53) 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
0.0x 2017
2015
2016
2017
Q1: 0.0x
Med: 0.18x
Q3: 2.5x
Average

In 2017, the interest coverage of ELEC MACONNERIE CLIMATISA... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 193 days. Excellent situation: suppliers finance 174 days of the operating cycle (retail model). WCR is negative (-410 days): operations structurally generate cash. Notable WCR improvement over the period (-238%), freeing up cash.

Operating WCR (2017) ?
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

-16 805 €

Customer credit (2017) ?
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

19 j

Supplier credit (2017) ?
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

193 j

Inventory turnover (2017) ?
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 (2017) ?
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

-410 j

WCR and payment terms evolution
ELEC MACONNERIE CLIMATISATION SCE

Positioning of ELEC MACONNERIE CLIMATISATION SCE 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 (30 transactions). This range of 1 658€ to 4 217€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2017
Indicative
1k€ 2k€ 4k€
2 735 € Range: 1 658€ - 4 217€
NAF 5 année 2017

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 30 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 ELEC MACONNERIE CLIMATISATION SCE 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 ELEC MACONNERIE CLIMATISATION SCE

What is the revenue of ELEC MACONNERIE CLIMATISATION SCE ?

The revenue of ELEC MACONNERIE CLIMATISATION SCE in 2017 is 15 k€.

Is ELEC MACONNERIE CLIMATISATION SCE profitable?

ELEC MACONNERIE CLIMATISATION SCE recorded a net loss in 2017.

Where is the headquarters of ELEC MACONNERIE CLIMATISATION SCE ?

The headquarters of ELEC MACONNERIE CLIMATISATION SCE is located in COLOMIERS (31770), in the department Haute-Garonne.

Where to find the tax return of ELEC MACONNERIE CLIMATISATION SCE ?

The tax return of ELEC MACONNERIE CLIMATISATION SCE 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 ELEC MACONNERIE CLIMATISATION SCE operate?

ELEC MACONNERIE CLIMATISATION SCE 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.