Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

ENTREPRISE AYMARD : revenue, balance sheet and financial ratios

ENTREPRISE AYMARD is a French company founded 41 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in MERINCHAL (23420), this company of category PME shows in 2019 a net income positive of 27 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 - ENTREPRISE AYMARD (SIREN 330926189)
Indicator 2019
Revenue N/C
Net income 27 402 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2019, ENTREPRISE AYMARD generates positive net income of 27 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

27 402 €

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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 22%. 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 62%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

22.199%

Financial autonomy (2019) ?
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

61.852%

Asset age ratio (2019) ?
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

21.3%

Solvency indicators evolution
ENTREPRISE AYMARD

Sector positioning

Debt ratio
22.2 2019
2019
Q1: 0.7
Med: 14.08
Q3: 51.2
Average

In 2019, the debt ratio of ENTREPRISE AYMARD (22.20) 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
61.85% 2019
2019
Q1: 7.98%
Med: 29.4%
Q3: 51.11%
Excellent

In 2019, the financial autonomy of ENTREPRISE AYMARD (61.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 347.19. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

347.187

Liquidity indicators evolution
ENTREPRISE AYMARD

Sector positioning

Liquidity ratio
347.19 2019
2019
Q1: 126.5
Med: 176.94
Q3: 271.3
Excellent

In 2019, the liquidity ratio of ENTREPRISE AYMARD (347.19) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

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: 754 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 477 days. The gap of 277 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

Operating WCR (2019) ?
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

0 €

Customer credit (2019) ?
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

754 j

Supplier credit (2019) ?
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

477 j

Inventory turnover (2019) ?
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 and payment terms evolution
ENTREPRISE AYMARD

Positioning of ENTREPRISE AYMARD 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 (27 transactions). This range of 62 607€ to 164 384€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2019
Indicative
62k€ 106k€ 164k€
106 249 € Range: 62 607€ - 164 384€
NAF 5 année 2019
How is this estimate calculated?

This estimate is based on the analysis of 27 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 AYMARD 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 AYMARD

What is the revenue of ENTREPRISE AYMARD ?

The revenue of ENTREPRISE AYMARD is not publicly disclosed (confidential accounts filed with INPI).

Is ENTREPRISE AYMARD profitable?

Yes, ENTREPRISE AYMARD generated a net profit of 27 k€ in 2019.

Where is the headquarters of ENTREPRISE AYMARD ?

The headquarters of ENTREPRISE AYMARD is located in MERINCHAL (23420), in the department Creuse.

Where to find the tax return of ENTREPRISE AYMARD ?

The tax return of ENTREPRISE AYMARD 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 AYMARD operate?

ENTREPRISE AYMARD 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.