ENT INDUSTRIELLE CONSTRUCTION : revenue, balance sheet and financial ratios

ENT INDUSTRIELLE CONSTRUCTION is a French company founded 31 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in CAGNES-SUR-MER (06800), this company of category PME shows in 2021 a revenue of 6.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - ENT INDUSTRIELLE CONSTRUCTION (SIREN 399982727)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 6 948 233 € 2 738 247 € 3 121 259 € 2 533 185 € 2 282 317 € 2 840 645 €
Net income 104 886 € 36 996 € 411 595 € -51 180 € 306 525 € 5 609 €
EBITDA 353 722 € 66 956 € 105 475 € -80 101 € -237 973 € 231 118 €
Net margin 1.5% 1.4% 13.2% -2.0% 13.4% 0.2%

Revenue and income statement

In 2021, ENT INDUSTRIELLE CONSTRUCTION achieves revenue of 6.9 M€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +19.6%. Vs 2020, growth of +154% (2.7 M€ -> 6.9 M€). After deducting consumption (1.5 M€), gross margin stands at 5.5 M€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 354 k€, representing 5.1% of revenue. Positive scissor effect: EBITDA margin improves by +2.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 105 k€, i.e. 1.5% of revenue. This profit can be retained or distributed to shareholders.

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

6 948 233 €

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

5 479 564 €

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

353 722 €

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

27 738 €

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

104 886 €

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

5.1%

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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 76%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

75.578%

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

13.991%

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

3.749%

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

2.668

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

35.6%

Solvency indicators evolution
ENT INDUSTRIELLE CONSTRUCTION

Sector positioning

Debt ratio
75.58 2021
2019
2020
2021
Q1: 1.25
Med: 24.73
Q3: 82.31
Average

In 2021, the debt ratio of ENT INDUSTRIELLE CONSTRUC... (75.58) 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
13.99% 2021
2019
2020
2021
Q1: 9.07%
Med: 28.57%
Q3: 48.91%
Average

In 2021, the financial autonomy of ENT INDUSTRIELLE CONSTRUC... (14.0%) 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
2.67 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.1 years
Q3: 1.59 years
Average +14 pts over 3 years

In 2021, the repayment capacity of ENT INDUSTRIELLE CONSTRUC... (2.67) 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 115.70. 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 21.9x. 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

115.703

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

21.877

Liquidity indicators evolution
ENT INDUSTRIELLE CONSTRUCTION

Sector positioning

Liquidity ratio
115.7 2021
2019
2020
2021
Q1: 134.47
Med: 189.75
Q3: 282.11
Watch

In 2021, the liquidity ratio of ENT INDUSTRIELLE CONSTRUC... (115.70) 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
21.88x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.02x
Q3: 1.58x
Excellent

In 2021, the interest coverage of ENT INDUSTRIELLE CONSTRUC... (21.9x) 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: 170 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. The gap of 106 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 41 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 83 days of revenue, i.e. 1.6 M€ to permanently finance. Over 2016-2021, WCR increased by +37%, 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

1 600 109 €

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

170 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

64 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

41 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

83 j

WCR and payment terms evolution
ENT INDUSTRIELLE CONSTRUCTION

Positioning of ENT INDUSTRIELLE CONSTRUCTION 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 355 752€ to 1 206 778€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
355k€ 567k€ 1206k€
567 630 € Range: 355 752€ - 1 206 778€
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 ENT INDUSTRIELLE CONSTRUCTION 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 ENT INDUSTRIELLE CONSTRUCTION

What is the revenue of ENT INDUSTRIELLE CONSTRUCTION ?

The revenue of ENT INDUSTRIELLE CONSTRUCTION in 2021 is 6.9 M€.

Is ENT INDUSTRIELLE CONSTRUCTION profitable?

Yes, ENT INDUSTRIELLE CONSTRUCTION generated a net profit of 105 k€ in 2021.

Where is the headquarters of ENT INDUSTRIELLE CONSTRUCTION ?

The headquarters of ENT INDUSTRIELLE CONSTRUCTION is located in CAGNES-SUR-MER (06800), in the department Alpes-Maritimes.

Where to find the tax return of ENT INDUSTRIELLE CONSTRUCTION ?

The tax return of ENT INDUSTRIELLE CONSTRUCTION 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 ENT INDUSTRIELLE CONSTRUCTION operate?

ENT INDUSTRIELLE CONSTRUCTION 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.