ENTREPRISE GENERALE CAMPAGNA : revenue, balance sheet and financial ratios

ENTREPRISE GENERALE CAMPAGNA is a French company founded 70 years ago, specialized in the sector Construction d'autres bâtiments. Based in LA RAVOIRE (73490), this company of category PME shows in 2024 a revenue of 17 k€. 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 GENERALE CAMPAGNA (SIREN 745621144)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 17 342 € 17 514 € 19 738 € 20 244 € 17 027 € 19 192 € 21 792 € 21 711 € 21 478 €
Net income 2 517 € 4 043 € 7 639 € 7 167 € 5 564 € 13 829 € 16 720 € 9 105 € 7 713 €
EBITDA -902 € 1 386 € 5 951 € 5 941 € 4 222 € 2 661 € 10 515 € 9 809 € 8 637 €
Net margin 14.5% 23.1% 38.7% 35.4% 32.7% 72.1% 76.7% 41.9% 35.9%

Revenue and income statement

In 2024, ENTREPRISE GENERALE CAMPAGNA achieves revenue of 17 k€. Activity remains stable over the period (CAGR: -2.6%). Slight decline of -1% vs 2023. After deducting consumption (0 €), gross margin stands at 17 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -902 €, representing -5.2% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -165%, reducing margin by 13.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 14.5% 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

17 342 €

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

17 342 €

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

-902 €

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

-412 €

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

2 517 €

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

-5.2%

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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 1%. 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 85%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.776%

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

84.954%

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

14.514%

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

0.562

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

7.3%

Solvency indicators evolution
ENTREPRISE GENERALE CAMPAGNA

Sector positioning

Debt ratio
0.78 2024
2022
2023
2024
Q1: 0.03
Med: 12.73
Q3: 55.62
Good

In 2024, the debt ratio of ENTREPRISE GENERALE CAMPAGNA (0.78) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
84.95% 2024
2022
2023
2024
Q1: 6.61%
Med: 24.84%
Q3: 47.54%
Excellent

In 2024, the financial autonomy of ENTREPRISE GENERALE CAMPAGNA (85.0%) 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
0.56 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 1.09 years
Average +11 pts over 3 years

In 2024, the repayment capacity of ENTREPRISE GENERALE CAMPAGNA (0.56) 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 691.81. 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

691.806

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

-5.765

Liquidity indicators evolution
ENTREPRISE GENERALE CAMPAGNA

Sector positioning

Liquidity ratio
691.81 2024
2022
2023
2024
Q1: 127.57
Med: 179.6
Q3: 283.39
Excellent

In 2024, the liquidity ratio of ENTREPRISE GENERALE CAMPAGNA (691.81) 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.

Interest coverage
-5.76x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.65x
Average -28 pts over 3 years

In 2024, the interest coverage of ENTREPRISE GENERALE CAMPAGNA (-5.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 376 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 503 days. Excellent situation: suppliers finance 127 days of the operating cycle (retail model). Overall, WCR represents 322 days of revenue, i.e. 15 k€ to permanently finance. Over 2016-2024, WCR increased by +27%, requiring additional financing.

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

15 496 €

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

376 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

503 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

322 j

WCR and payment terms evolution
ENTREPRISE GENERALE CAMPAGNA

Positioning of ENTREPRISE GENERALE CAMPAGNA 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 GENERALE CAMPAGNA is estimated at 3 644 € (range 1 644€ - 12 548€). 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 2024
113 transactions
1k€ 3k€ 12k€
3 644 € Range: 1 644€ - 12 548€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
17 342 € × 0.11x
Estimation 1 908 €
1 328€ - 7 482€
Net Income Multiple 20%
2 517 € × 2.5x
Estimation 6 248 €
2 118€ - 20 148€
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 GENERALE CAMPAGNA with other companies in the same sector:

Voir toutes les statistiques du secteur Construction d'autres bâtiments

Frequently asked questions about ENTREPRISE GENERALE CAMPAGNA

What is the revenue of ENTREPRISE GENERALE CAMPAGNA ?

The revenue of ENTREPRISE GENERALE CAMPAGNA in 2024 is 17 k€.

Is ENTREPRISE GENERALE CAMPAGNA profitable?

Yes, ENTREPRISE GENERALE CAMPAGNA generated a net profit of 3 k€ in 2024.

Where is the headquarters of ENTREPRISE GENERALE CAMPAGNA ?

The headquarters of ENTREPRISE GENERALE CAMPAGNA is located in LA RAVOIRE (73490), in the department Savoie.

Where to find the tax return of ENTREPRISE GENERALE CAMPAGNA ?

The tax return of ENTREPRISE GENERALE CAMPAGNA 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 GENERALE CAMPAGNA operate?

ENTREPRISE GENERALE CAMPAGNA 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.