ENTREPRISE GENERALE CONSTRUCTION DECORATION ENTRETIEN : revenue, balance sheet and financial ratios

ENTREPRISE GENERALE CONSTRUCTION DECORATION ENTRETIEN is a French company founded 37 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in CHALLANS (85300), this company of category ETI shows in 2024 a revenue of 36.6 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 GENERALE CONSTRUCTION DECORATION ENTRETIEN (SIREN 347602716)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 36 576 192 € 48 586 152 € 48 755 287 € 49 086 088 € 46 984 530 € 47 603 003 € 49 865 865 € 45 728 469 € 46 220 474 € 48 392 121 € 54 090 450 €
Net income -1 365 640 € 428 002 € 1 224 010 € 933 066 € 2 505 € 227 559 € 30 538 € -503 956 € -784 455 € -1 365 430 € -2 273 949 €
EBITDA -1 344 113 € 1 012 967 € 1 653 035 € 1 002 909 € 272 673 € 645 981 € 258 495 € -224 413 € -597 426 € -903 817 € -1 295 996 €
Net margin -3.7% 0.9% 2.5% 1.9% 0.0% 0.5% 0.1% -1.1% -1.7% -2.8% -4.2%

Revenue and income statement

In 2024, ENTREPRISE GENERALE CONSTRUCTION DECORATION ENTRETIEN achieves revenue of 36.6 M€. Activity remains stable over the period (CAGR: -3.8%). Significant drop of -25% vs 2023. After deducting consumption (26.7 M€), gross margin stands at 9.9 M€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.3 M€, representing -3.7% of revenue. Warning negative scissor effect: despite revenue change (-25%), EBITDA varies by -233%, reducing margin by 5.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.4 M€ (-3.7% of revenue), which will impact equity.

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

36 576 192 €

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

9 912 717 €

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

-1 344 113 €

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

-1 797 710 €

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

-1 365 640 €

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

-3.7%

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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 47%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

47.271%

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

43.351%

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

-3.667%

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

-2.35

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

23.4%

Solvency indicators evolution
ENTREPRISE GENERALE CONSTRUCTION DECORATION ENTRETIEN

Sector positioning

Debt ratio
47.27 2024
2022
2023
2024
Q1: 2.07
Med: 17.76
Q3: 57.15
Average -6 pts over 3 years

In 2024, the debt ratio of ENTREPRISE GENERALE CONST... (47.27) 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
43.35% 2024
2022
2023
2024
Q1: 25.78%
Med: 46.47%
Q3: 64.06%
Average +20 pts over 3 years

In 2024, the financial autonomy of ENTREPRISE GENERALE CONST... (43.4%) 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
-2.35 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.36 years
Q3: 2.34 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of ENTREPRISE GENERALE CONST... (-2.35) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 228.85. 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

228.846

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

-3.504

Liquidity indicators evolution
ENTREPRISE GENERALE CONSTRUCTION DECORATION ENTRETIEN

Sector positioning

Liquidity ratio
228.85 2024
2022
2023
2024
Q1: 160.84
Med: 235.03
Q3: 352.94
Average

In 2024, the liquidity ratio of ENTREPRISE GENERALE CONST... (228.85) 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
-3.5x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.33x
Q3: 8.51x
Average -41 pts over 3 years

In 2024, the interest coverage of ENTREPRISE GENERALE CONST... (-3.5x) 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: 38 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 53 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 88 days of revenue, i.e. 8.9 M€ to permanently finance. Notable WCR improvement over the period (-33%), freeing up cash.

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

8 918 007 €

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

38 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

40 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

53 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

88 j

WCR and payment terms evolution
ENTREPRISE GENERALE CONSTRUCTION DECORATION ENTRETIEN

Positioning of ENTREPRISE GENERALE CONSTRUCTION DECORATION ENTRETIEN in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 5 850 912€ to 8 269 884€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
5850k€ 7596k€ 8269k€
7 596 881 € Range: 5 850 912€ - 8 269 884€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare ENTREPRISE GENERALE CONSTRUCTION DECORATION ENTRETIEN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about ENTREPRISE GENERALE CONSTRUCTION DECORATION ENTRETIEN

What is the revenue of ENTREPRISE GENERALE CONSTRUCTION DECORATION ENTRETIEN ?

The revenue of ENTREPRISE GENERALE CONSTRUCTION DECORATION ENTRETIEN in 2024 is 36.6 M€.

Is ENTREPRISE GENERALE CONSTRUCTION DECORATION ENTRETIEN profitable?

ENTREPRISE GENERALE CONSTRUCTION DECORATION ENTRETIEN recorded a net loss in 2024.

Where is the headquarters of ENTREPRISE GENERALE CONSTRUCTION DECORATION ENTRETIEN ?

The headquarters of ENTREPRISE GENERALE CONSTRUCTION DECORATION ENTRETIEN is located in CHALLANS (85300), in the department Vendee.

Where to find the tax return of ENTREPRISE GENERALE CONSTRUCTION DECORATION ENTRETIEN ?

The tax return of ENTREPRISE GENERALE CONSTRUCTION DECORATION ENTRETIEN 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 CONSTRUCTION DECORATION ENTRETIEN operate?

ENTREPRISE GENERALE CONSTRUCTION DECORATION ENTRETIEN operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.