ENERGIE CONCEPT PREFABRICATION POUR LE BATIMENT : revenue, balance sheet and financial ratios

In 2025, ENERGIE CONCEPT PREFABRICATION POUR LE BATIMENT achieves revenue of 559 k€. Revenue is declining over the period 2016-2025 (CAGR: -7.7%). Significant drop of -11% vs 2024. After deducting consumption (216 k€), gross margin stands at 343 k€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6 k€, representing 1.0% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -81%, reducing margin by 3.7 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 21 k€, i.e. 3.7% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 8%. 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 82%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 849.59. 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 16.5x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 224 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 379 days of revenue, i.e. 588 k€ to permanently finance. Over 2016-2025, WCR increased by +163%, requiring additional financing.

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 17 026€ to 104 767€ is provided for information purposes only and requires in-depth analysis to be confirmed.