ENTREPRISE AURILLACOISE TRAVAUX PUBLICS : revenue, balance sheet and financial ratios

ENTREPRISE AURILLACOISE TRAVAUX PUBLICS is a French company founded 56 years ago, specialized in the sector Construction de routes et autoroutes. Based in AURILLAC (15000), this company of category GE shows in 2024 a revenue of 3.5 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 AURILLACOISE TRAVAUX PUBLICS (SIREN 407020031)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 450 112 € 3 154 170 € 3 207 063 € 3 311 307 € 2 545 044 € 3 021 121 € 2 682 561 € 2 495 377 € 2 182 598 €
Net income -14 149 € -38 181 € -65 464 € 4 504 € -6 149 € 25 615 € 21 715 € 32 913 € 45 553 €
EBITDA 13 851 € -3 643 € -42 766 € 30 291 € 16 204 € 28 980 € -6 925 € -5 336 € -16 797 €
Net margin -0.4% -1.2% -2.0% 0.1% -0.2% 0.8% 0.8% 1.3% 2.1%

Revenue and income statement

In 2024, ENTREPRISE AURILLACOISE TRAVAUX PUBLICS achieves revenue of 3.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.9%. Vs 2023: +9%. After deducting consumption (411 k€), gross margin stands at 3.0 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 14 k€, representing 0.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -14 k€ (-0.4% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 450 112 €

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

3 039 100 €

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

13 851 €

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

-29 121 €

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

-14 149 €

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

0.4%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 159%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). 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 0.3% 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

159.254%

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

5.309%

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

0.274%

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

6.586

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

16.6%

Solvency indicators evolution
ENTREPRISE AURILLACOISE TRAVAUX PUBLICS

Sector positioning

Debt ratio
159.25 2024
2022
2023
2024
Q1: 1.71
Med: 21.57
Q3: 63.35
Watch +50 pts over 3 years

In 2024, the debt ratio of ENTREPRISE AURILLACOISE T... (159.25) 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
5.31% 2024
2022
2023
2024
Q1: 14.32%
Med: 33.76%
Q3: 51.7%
Watch

In 2024, the financial autonomy of ENTREPRISE AURILLACOISE T... (5.3%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
6.59 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.34 years
Q3: 1.88 years
Watch +50 pts over 3 years

In 2024, the repayment capacity of ENTREPRISE AURILLACOISE T... (6.59) 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 101.03. 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 37.8x. Operating income very largely covers interest expenses: high safety margin.

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

101.03

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

37.788

Liquidity indicators evolution
ENTREPRISE AURILLACOISE TRAVAUX PUBLICS

Sector positioning

Liquidity ratio
101.03 2024
2022
2023
2024
Q1: 140.21
Med: 183.24
Q3: 251.75
Watch

In 2024, the liquidity ratio of ENTREPRISE AURILLACOISE T... (101.03) 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
37.79x 2024
2022
2023
2024
Q1: -0.03x
Med: 0.84x
Q3: 6.64x
Excellent +50 pts over 3 years

In 2024, the interest coverage of ENTREPRISE AURILLACOISE T... (37.8x) 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: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Overall, WCR represents 28 days of revenue, i.e. 273 k€ to permanently finance. Notable WCR improvement over the period (-30%), freeing up cash.

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

272 766 €

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

41 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

43 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

28 j

WCR and payment terms evolution
ENTREPRISE AURILLACOISE TRAVAUX PUBLICS

Positioning of ENTREPRISE AURILLACOISE TRAVAUX PUBLICS in its sector

Comparison with sector Construction de routes et autoroutes

Valuation estimate

Based on 67 transactions of similar company sales (all years), the value of ENTREPRISE AURILLACOISE TRAVAUX PUBLICS is estimated at 179 360 € (range 118 344€ - 354 966€). With an EBITDA of 13 851€, the sector multiple of 0.6x is applied. The price/revenue ratio is 0.13x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
67 tx
118k€ 179k€ 354k€
179 360 € Range: 118 344€ - 354 966€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
13 851 € × 0.6x
Estimation 7 801 €
3 804€ - 35 709€
Revenue Multiple 30%
3 450 112 € × 0.13x
Estimation 465 294 €
309 247€ - 887 061€
How is this estimate calculated?

This estimate is based on the analysis of 67 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 de routes et autoroutes)

Compare ENTREPRISE AURILLACOISE TRAVAUX PUBLICS with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de routes et autoroutes

Frequently asked questions about ENTREPRISE AURILLACOISE TRAVAUX PUBLICS

What is the revenue of ENTREPRISE AURILLACOISE TRAVAUX PUBLICS ?

The revenue of ENTREPRISE AURILLACOISE TRAVAUX PUBLICS in 2024 is 3.5 M€.

Is ENTREPRISE AURILLACOISE TRAVAUX PUBLICS profitable?

ENTREPRISE AURILLACOISE TRAVAUX PUBLICS recorded a net loss in 2024.

Where is the headquarters of ENTREPRISE AURILLACOISE TRAVAUX PUBLICS ?

The headquarters of ENTREPRISE AURILLACOISE TRAVAUX PUBLICS is located in AURILLAC (15000), in the department Cantal.

Where to find the tax return of ENTREPRISE AURILLACOISE TRAVAUX PUBLICS ?

The tax return of ENTREPRISE AURILLACOISE TRAVAUX PUBLICS 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 AURILLACOISE TRAVAUX PUBLICS operate?

ENTREPRISE AURILLACOISE TRAVAUX PUBLICS operates in the sector Construction de routes et autoroutes (NAF code 42.11Z). See the 'Sector positioning' section above to compare the company with its competitors.