ENTREPRISE DE CONSTRUCTION ET DE RESTAURATION : revenue, balance sheet and financial ratios

ENTREPRISE DE CONSTRUCTION ET DE RESTAURATION is a French company founded 44 years ago, specialized in the sector Travaux de couverture par éléments. Based in ESQUELBECQ (59470), this company of category PME shows in 2022 a revenue of 4.1 M€. 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 DE CONSTRUCTION ET DE RESTAURATION (SIREN 322814252)
Indicator 2024 2022 2021 2020 2019 2018 2017
Revenue N/C 4 098 806 € 4 047 396 € 3 573 901 € 4 198 542 € 3 950 211 € 4 058 220 €
Net income 67 978 € 36 313 € 82 267 € 21 934 € 178 494 € 122 716 € 127 263 €
EBITDA N/C 251 389 € 211 563 € 163 272 € 337 456 € 192 566 € 227 696 €
Net margin N/C 0.9% 2.0% 0.6% 4.3% 3.1% 3.1%

Revenue and income statement

In 2024, ENTREPRISE DE CONSTRUCTION ET DE RESTAURATION generates positive net income of 68 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 127 k€ -> 68 k€.

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

67 978 €

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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 98%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

98.12%

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

19.989%

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

36.1%

Solvency indicators evolution
ENTREPRISE DE CONSTRUCTION ET DE RESTAURATION

Sector positioning

Debt ratio
98.12 2024
2021
2022
2024
Q1: 4.58
Med: 19.86
Q3: 51.33
Watch

In 2024, the debt ratio of ENTREPRISE DE CONSTRUCTIO... (98.12) 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
19.99% 2024
2021
2022
2024
Q1: 20.37%
Med: 41.52%
Q3: 58.49%
Average -14 pts over 3 years

In 2024, the financial autonomy of ENTREPRISE DE CONSTRUCTIO... (20.0%) 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
2.14 years 2022
2021
2022
Q1: 0.0 years
Med: 0.56 years
Q3: 1.9 years
Average

In 2022, the repayment capacity of ENTREPRISE DE CONSTRUCTIO... (2.14) 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 123.83. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

123.834

Liquidity indicators evolution
ENTREPRISE DE CONSTRUCTION ET DE RESTAURATION

Sector positioning

Liquidity ratio
123.83 2024
2021
2022
2024
Q1: 152.67
Med: 217.71
Q3: 316.79
Watch

In 2024, the liquidity ratio of ENTREPRISE DE CONSTRUCTIO... (123.83) 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
0.88x 2022
2021
2022
Q1: 0.0x
Med: 0.55x
Q3: 2.45x
Good

In 2022, the interest coverage of ENTREPRISE DE CONSTRUCTIO... (0.9x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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 and payment terms evolution
ENTREPRISE DE CONSTRUCTION ET DE RESTAURATION

Positioning of ENTREPRISE DE CONSTRUCTION ET DE RESTAURATION in its sector

Comparison with sector Travaux de couverture par éléments

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 68 243€ to 275 885€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
68k€ 142k€ 275k€
142 216 € Range: 68 243€ - 275 885€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 couverture par éléments)

Compare ENTREPRISE DE CONSTRUCTION ET DE RESTAURATION with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de couverture par éléments

Frequently asked questions about ENTREPRISE DE CONSTRUCTION ET DE RESTAURATION

What is the revenue of ENTREPRISE DE CONSTRUCTION ET DE RESTAURATION ?

The revenue of ENTREPRISE DE CONSTRUCTION ET DE RESTAURATION in 2022 is 4.1 M€.

Is ENTREPRISE DE CONSTRUCTION ET DE RESTAURATION profitable?

Yes, ENTREPRISE DE CONSTRUCTION ET DE RESTAURATION generated a net profit of 68 k€ in 2024.

Where is the headquarters of ENTREPRISE DE CONSTRUCTION ET DE RESTAURATION ?

The headquarters of ENTREPRISE DE CONSTRUCTION ET DE RESTAURATION is located in ESQUELBECQ (59470), in the department Nord.

Where to find the tax return of ENTREPRISE DE CONSTRUCTION ET DE RESTAURATION ?

The tax return of ENTREPRISE DE CONSTRUCTION ET DE RESTAURATION 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 CONSTRUCTION ET DE RESTAURATION operate?

ENTREPRISE DE CONSTRUCTION ET DE RESTAURATION operates in the sector Travaux de couverture par éléments (NAF code 43.91B). See the 'Sector positioning' section above to compare the company with its competitors.