ENTREPRISE DE CONSTRUCTIONS HIRSCHNER : revenue, balance sheet and financial ratios

ENTREPRISE DE CONSTRUCTIONS HIRSCHNER is a French company founded 68 years ago, specialized in the sector Construction d'autres bâtiments. Based in HOLTZHEIM (67810), this company of category PME shows in 2022 a revenue of 6.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ENTREPRISE DE CONSTRUCTIONS HIRSCHNER (SIREN 588501239)
Indicator 2022 2021 2020 2018 2017 2016
Revenue 6 845 351 € 5 633 144 € 6 257 865 € 7 032 958 € 6 647 985 € 5 021 356 €
Net income 68 756 € 44 369 € 252 441 € 70 194 € 153 878 € 36 605 €
EBITDA 230 485 € -51 696 € 425 666 € 144 345 € 182 613 € 113 968 €
Net margin 1.0% 0.8% 4.0% 1.0% 2.3% 0.7%

Revenue and income statement

In 2022, ENTREPRISE DE CONSTRUCTIONS HIRSCHNER achieves revenue of 6.8 M€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +5.3%. Vs 2021, growth of +22% (5.6 M€ -> 6.8 M€). After deducting consumption (2.4 M€), gross margin stands at 4.4 M€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 230 k€, representing 3.4% of revenue. Positive scissor effect: EBITDA margin improves by +4.3 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 69 k€, i.e. 1.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 845 351 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 436 038 €

EBITDA (2022) ?
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

230 485 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

148 018 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

68 756 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.4%

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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 0%. 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 53%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.043%

Financial autonomy (2022) ?
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

52.842%

Cash flow / Revenue (2022) ?
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

3.574%

Repayment capacity (2022) ?
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

0.003

Asset age ratio (2022) ?
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

12.4%

Solvency indicators evolution
ENTREPRISE DE CONSTRUCTIONS HIRSCHNER

Sector positioning

Debt ratio
0.04 2022
2020
2021
2022
Q1: 0.04
Med: 15.54
Q3: 75.33
Excellent

In 2022, the debt ratio of ENTREPRISE DE CONSTRUCTIO... (0.04) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
52.84% 2022
2020
2021
2022
Q1: 5.13%
Med: 22.55%
Q3: 44.55%
Excellent

In 2022, the financial autonomy of ENTREPRISE DE CONSTRUCTIO... (52.8%) 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.

Repayment capacity
0.0 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.04 years
Q3: 1.61 years
Good -25 pts over 3 years

In 2022, the repayment capacity of ENTREPRISE DE CONSTRUCTIO... (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 205.75. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2022) ?
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

205.754

Interest coverage (2022) ?
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

0.065

Liquidity indicators evolution
ENTREPRISE DE CONSTRUCTIONS HIRSCHNER

Sector positioning

Liquidity ratio
205.75 2022
2020
2021
2022
Q1: 126.84
Med: 178.37
Q3: 283.8
Good

In 2022, the liquidity ratio of ENTREPRISE DE CONSTRUCTIO... (205.75) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.07x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.01x
Q3: 2.25x
Good

In 2022, the interest coverage of ENTREPRISE DE CONSTRUCTIO... (0.1x) 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. Average customer payment term: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. Inventory turnover is 32 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 52 days of revenue, i.e. 990 k€ to permanently finance. Over 2016-2022, WCR increased by +131%, requiring additional financing.

Operating WCR (2022) ?
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

989 975 €

Customer credit (2022) ?
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

56 j

Supplier credit (2022) ?
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

56 j

Inventory turnover (2022) ?
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

32 j

WCR in days of revenue (2022) ?
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

52 j

WCR and payment terms evolution
ENTREPRISE DE CONSTRUCTIONS HIRSCHNER

Positioning of ENTREPRISE DE CONSTRUCTIONS HIRSCHNER in its sector

Comparison with sector Construction d'autres bâtiments

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of ENTREPRISE DE CONSTRUCTIONS HIRSCHNER is estimated at 680 537 € (range 327 270€ - 1 577 525€). With an EBITDA of 230 485€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (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.

Estimated enterprise value 2022
113 transactions
327k€ 680k€ 1577k€
680 537 € Range: 327 270€ - 1 577 525€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
230 485 € × 3.6x
Estimation 840 864 €
316 878€ - 1 162 918€
Revenue Multiple 30%
6 845 351 € × 0.11x
Estimation 753 237 €
524 198€ - 2 953 306€
Net Income Multiple 20%
68 756 € × 2.5x
Estimation 170 672 €
57 859€ - 550 372€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 d'autres bâtiments)

Compare ENTREPRISE DE CONSTRUCTIONS HIRSCHNER with other companies in the same sector:

Voir toutes les statistiques du secteur Construction d'autres bâtiments

Frequently asked questions about ENTREPRISE DE CONSTRUCTIONS HIRSCHNER

What is the revenue of ENTREPRISE DE CONSTRUCTIONS HIRSCHNER ?

The revenue of ENTREPRISE DE CONSTRUCTIONS HIRSCHNER in 2022 is 6.8 M€.

Is ENTREPRISE DE CONSTRUCTIONS HIRSCHNER profitable?

Yes, ENTREPRISE DE CONSTRUCTIONS HIRSCHNER generated a net profit of 69 k€ in 2022.

Where is the headquarters of ENTREPRISE DE CONSTRUCTIONS HIRSCHNER ?

The headquarters of ENTREPRISE DE CONSTRUCTIONS HIRSCHNER is located in HOLTZHEIM (67810), in the department Bas-Rhin.

Where to find the tax return of ENTREPRISE DE CONSTRUCTIONS HIRSCHNER ?

The tax return of ENTREPRISE DE CONSTRUCTIONS HIRSCHNER 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 CONSTRUCTIONS HIRSCHNER operate?

ENTREPRISE DE CONSTRUCTIONS HIRSCHNER operates in the sector Construction d'autres bâtiments (NAF code 41.20B). See the 'Sector positioning' section above to compare the company with its competitors.