ENTREPRISE DE BATIMENT JOSSE : revenue, balance sheet and financial ratios

ENTREPRISE DE BATIMENT JOSSE is a French company founded 51 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in LA CHAPELLE-DES-MARAIS (44410), this company of category PME shows in 2024 a revenue of 1.9 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 DE BATIMENT JOSSE (SIREN 304689607)
Indicator 2024 2023 2020 2019 2018 2017 2016
Revenue 1 935 787 € 1 921 855 € 1 246 094 € 1 883 362 € 2 106 705 € 2 148 651 € 1 772 170 €
Net income 27 367 € 24 649 € -123 068 € 19 524 € -43 447 € 9 814 € 99 380 €
EBITDA 39 307 € 15 921 € -142 007 € -74 675 € -100 131 € -23 365 € -18 018 €
Net margin 1.4% 1.3% -9.9% 1.0% -2.1% 0.5% 5.6%

Revenue and income statement

In 2024, ENTREPRISE DE BATIMENT JOSSE achieves revenue of 1.9 M€. Revenue is growing positively over 7 years (CAGR: +1.1%). Vs 2023: +1%. After deducting consumption (557 k€), gross margin stands at 1.4 M€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 39 k€, representing 2.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 27 k€, i.e. 1.4% of revenue. This profit can be retained or distributed to shareholders.

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

1 935 787 €

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

1 378 337 €

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

39 307 €

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

32 362 €

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

27 367 €

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

2.0%

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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 26%. 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 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.8% 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

26.437%

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

33.239%

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

1.827%

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

1.623

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

8.7%

Solvency indicators evolution
ENTREPRISE DE BATIMENT JOSSE

Sector positioning

Debt ratio
26.44 2024
2020
2023
2024
Q1: 1.22
Med: 17.24
Q3: 51.22
Average -18 pts over 3 years

In 2024, the debt ratio of ENTREPRISE DE BATIMENT JOSSE (26.44) 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
33.24% 2024
2020
2023
2024
Q1: 11.2%
Med: 33.35%
Q3: 54.16%
Average +19 pts over 3 years

In 2024, the financial autonomy of ENTREPRISE DE BATIMENT JOSSE (33.2%) 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
1.62 years 2024
2020
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.03 years
Average +50 pts over 3 years

In 2024, the repayment capacity of ENTREPRISE DE BATIMENT JOSSE (1.62) 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 148.10. 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 9.3x. 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

148.098

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

9.276

Liquidity indicators evolution
ENTREPRISE DE BATIMENT JOSSE

Sector positioning

Liquidity ratio
148.1 2024
2020
2023
2024
Q1: 138.63
Med: 197.26
Q3: 306.79
Average

In 2024, the liquidity ratio of ENTREPRISE DE BATIMENT JOSSE (148.10) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
9.28x 2024
2020
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.21x
Excellent +50 pts over 3 years

In 2024, the interest coverage of ENTREPRISE DE BATIMENT JOSSE (9.3x) 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: 55 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 73 days of revenue, i.e. 393 k€ to permanently finance.

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

392 539 €

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

55 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

68 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

15 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

73 j

WCR and payment terms evolution
ENTREPRISE DE BATIMENT JOSSE

Positioning of ENTREPRISE DE BATIMENT JOSSE 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 (25 transactions). This range of 121 200€ to 363 978€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
121k€ 211k€ 363k€
211 078 € Range: 121 200€ - 363 978€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 DE BATIMENT JOSSE 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 DE BATIMENT JOSSE

What is the revenue of ENTREPRISE DE BATIMENT JOSSE ?

The revenue of ENTREPRISE DE BATIMENT JOSSE in 2024 is 1.9 M€.

Is ENTREPRISE DE BATIMENT JOSSE profitable?

Yes, ENTREPRISE DE BATIMENT JOSSE generated a net profit of 27 k€ in 2024.

Where is the headquarters of ENTREPRISE DE BATIMENT JOSSE ?

The headquarters of ENTREPRISE DE BATIMENT JOSSE is located in LA CHAPELLE-DES-MARAIS (44410), in the department Loire-Atlantique.

Where to find the tax return of ENTREPRISE DE BATIMENT JOSSE ?

The tax return of ENTREPRISE DE BATIMENT JOSSE 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 DE BATIMENT JOSSE operate?

ENTREPRISE DE BATIMENT JOSSE 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.