ENTREPRISE ALLAMANNO : revenue, balance sheet and financial ratios

ENTREPRISE ALLAMANNO is a French company founded 67 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in L'ARGENTIERE-LA-BESSEE (05120), this company of category ETI shows in 2025 a revenue of 37.9 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 - ENTREPRISE ALLAMANNO (SIREN 385950068)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 37 886 430 € 35 396 355 € 33 805 946 € 28 758 738 € 34 162 259 € 26 182 016 € 25 641 394 € 24 761 069 € 24 198 641 € 18 337 757 €
Net income 235 880 € 176 925 € 186 713 € -992 283 € 91 071 € 60 319 € 188 168 € 173 173 € 262 188 € 278 837 €
EBITDA 30 900 € 257 058 € 227 867 € -679 048 € 752 010 € 566 951 € 442 059 € 265 588 € 233 951 € -453 850 €
Net margin 0.6% 0.5% 0.6% -3.5% 0.3% 0.2% 0.7% 0.7% 1.1% 1.5%

Revenue and income statement

In 2025, ENTREPRISE ALLAMANNO achieves revenue of 37.9 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +8.4%. Vs 2024: +7%. After deducting consumption (9.4 M€), gross margin stands at 28.5 M€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 31 k€, representing 0.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 236 k€, i.e. 0.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

37 886 430 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

28 487 624 €

EBITDA (2025) ?
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

30 900 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

533 298 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

235 880 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.1%

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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 114%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 61.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

114.24%

Financial autonomy (2025) ?
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

17.354%

Cash flow / Revenue (2025) ?
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

0.133%

Repayment capacity (2025) ?
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

61.537

Asset age ratio (2025) ?
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

25.1%

Solvency indicators evolution
ENTREPRISE ALLAMANNO

Sector positioning

Debt ratio
114.24 2025
2023
2024
2025
Q1: 5.29
Med: 20.37
Q3: 51.81
Watch

In 2025, the debt ratio of ENTREPRISE ALLAMANNO (114.24) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
17.35% 2025
2023
2024
2025
Q1: 23.52%
Med: 42.41%
Q3: 60.46%
Average -10 pts over 3 years

In 2025, the financial autonomy of ENTREPRISE ALLAMANNO (17.4%) 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
61.54 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.41 years
Q3: 1.27 years
Watch +5 pts over 3 years

In 2025, the repayment capacity of ENTREPRISE ALLAMANNO (61.54) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 122.93. 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 262.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

122.928

Interest coverage (2025) ?
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

262.683

Liquidity indicators evolution
ENTREPRISE ALLAMANNO

Sector positioning

Liquidity ratio
122.93 2025
2023
2024
2025
Q1: 151.26
Med: 213.13
Q3: 324.49
Watch -13 pts over 3 years

In 2025, the liquidity ratio of ENTREPRISE ALLAMANNO (122.93) 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
262.68x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.75x
Q3: 3.45x
Excellent +23 pts over 3 years

In 2025, the interest coverage of ENTREPRISE ALLAMANNO (262.7x) 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: 105 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 83 days. The company must finance 22 days of gap between collections and payments. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 113 days of revenue, i.e. 11.9 M€ to permanently finance. Over 2016-2025, WCR increased by +55%, requiring additional financing.

Operating WCR (2025) ?
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

11 882 700 €

Customer credit (2025) ?
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

105 j

Supplier credit (2025) ?
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

83 j

Inventory turnover (2025) ?
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

13 j

WCR in days of revenue (2025) ?
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

113 j

WCR and payment terms evolution
ENTREPRISE ALLAMANNO

Positioning of ENTREPRISE ALLAMANNO 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 (22 transactions). This range of 1 925 723€ to 5 051 704€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
1925k€ 2205k€ 5051k€
2 205 977 € Range: 1 925 723€ - 5 051 704€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 ENTREPRISE ALLAMANNO 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 ENTREPRISE ALLAMANNO

What is the revenue of ENTREPRISE ALLAMANNO ?

The revenue of ENTREPRISE ALLAMANNO in 2025 is 37.9 M€.

Is ENTREPRISE ALLAMANNO profitable?

Yes, ENTREPRISE ALLAMANNO generated a net profit of 236 k€ in 2025.

Where is the headquarters of ENTREPRISE ALLAMANNO ?

The headquarters of ENTREPRISE ALLAMANNO is located in L'ARGENTIERE-LA-BESSEE (05120), in the department Hautes-Alpes.

Where to find the tax return of ENTREPRISE ALLAMANNO ?

The tax return of ENTREPRISE ALLAMANNO 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 ENTREPRISE ALLAMANNO operate?

ENTREPRISE ALLAMANNO 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.