ENTREPRISE GENERALE DE MACONNERIE CAPOGROSSO : revenue, balance sheet and financial ratios

ENTREPRISE GENERALE DE MACONNERIE CAPOGROSSO is a French company founded 45 years ago, specialized in the sector Construction de maisons individuelles. Based in VILLERON (95380), this company of category PME shows in 2023 a revenue of 2.8 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 GENERALE DE MACONNERIE CAPOGROSSO (SIREN 319469383)
Indicator 2023 2022 2021 2020 2019 2017
Revenue 2 771 556 € 1 874 671 € 1 761 991 € 1 798 367 € 1 777 167 € 2 361 511 €
Net income 86 705 € 64 958 € 49 587 € 143 841 € -257 746 € 152 057 €
EBITDA 158 005 € 94 385 € 71 597 € 129 674 € 58 509 € 295 710 €
Net margin 3.1% 3.5% 2.8% 8.0% -14.5% 6.4%

Revenue and income statement

In 2023, ENTREPRISE GENERALE DE MACONNERIE CAPOGROSSO achieves revenue of 2.8 M€. Revenue is growing positively over 6 years (CAGR: +2.7%). Vs 2022, growth of +48% (1.9 M€ -> 2.8 M€). After deducting consumption (555 k€), gross margin stands at 2.2 M€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 158 k€, representing 5.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 87 k€, i.e. 3.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 771 556 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 216 181 €

EBITDA (2023) ?
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

158 005 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

109 969 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

86 705 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.7%

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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 8%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

7.944%

Financial autonomy (2023) ?
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

19.464%

Cash flow / Revenue (2023) ?
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

4.503%

Repayment capacity (2023) ?
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

0.194

Asset age ratio (2023) ?
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

30.9%

Solvency indicators evolution
ENTREPRISE GENERALE DE MACONNERIE CAPOGROSSO

Sector positioning

Debt ratio
7.94 2023
2021
2022
2023
Q1: 0.0
Med: 12.17
Q3: 55.48
Good -22 pts over 3 years

In 2023, the debt ratio of ENTREPRISE GENERALE DE MA... (7.94) 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
19.46% 2023
2021
2022
2023
Q1: 5.39%
Med: 23.41%
Q3: 45.3%
Average -26 pts over 3 years

In 2023, the financial autonomy of ENTREPRISE GENERALE DE MA... (19.5%) 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
0.19 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.0 years
Average -20 pts over 3 years

In 2023, the repayment capacity of ENTREPRISE GENERALE DE MA... (0.19) 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 145.93. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

145.934

Interest coverage (2023) ?
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

0.177

Liquidity indicators evolution
ENTREPRISE GENERALE DE MACONNERIE CAPOGROSSO

Sector positioning

Liquidity ratio
145.93 2023
2021
2022
2023
Q1: 124.74
Med: 178.71
Q3: 286.34
Average -23 pts over 3 years

In 2023, the liquidity ratio of ENTREPRISE GENERALE DE MA... (145.93) 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
0.18x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.56x
Good -11 pts over 3 years

In 2023, the interest coverage of ENTREPRISE GENERALE DE MA... (0.2x) 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: 114 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 82 days. The gap of 32 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 96 days of revenue, i.e. 738 k€ to permanently finance. Over 2017-2023, WCR increased by +227%, requiring additional financing.

Operating WCR (2023) ?
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

737 705 €

Customer credit (2023) ?
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

114 j

Supplier credit (2023) ?
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

82 j

Inventory turnover (2023) ?
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

2 j

WCR in days of revenue (2023) ?
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

96 j

WCR and payment terms evolution
ENTREPRISE GENERALE DE MACONNERIE CAPOGROSSO

Positioning of ENTREPRISE GENERALE DE MACONNERIE CAPOGROSSO in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of ENTREPRISE GENERALE DE MACONNERIE CAPOGROSSO is estimated at 422 756 € (range 186 879€ - 896 140€). With an EBITDA of 158 005€, 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 2023
113 transactions
186k€ 422k€ 896k€
422 756 € Range: 186 879€ - 896 140€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
158 005 € × 3.6x
Estimation 576 440 €
217 230€ - 797 218€
Revenue Multiple 30%
2 771 556 € × 0.11x
Estimation 304 972 €
212 238€ - 1 195 739€
Net Income Multiple 20%
86 705 € × 2.5x
Estimation 215 226 €
72 963€ - 694 048€
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 de maisons individuelles)

Compare ENTREPRISE GENERALE DE MACONNERIE CAPOGROSSO with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about ENTREPRISE GENERALE DE MACONNERIE CAPOGROSSO

What is the revenue of ENTREPRISE GENERALE DE MACONNERIE CAPOGROSSO ?

The revenue of ENTREPRISE GENERALE DE MACONNERIE CAPOGROSSO in 2023 is 2.8 M€.

Is ENTREPRISE GENERALE DE MACONNERIE CAPOGROSSO profitable?

Yes, ENTREPRISE GENERALE DE MACONNERIE CAPOGROSSO generated a net profit of 87 k€ in 2023.

Where is the headquarters of ENTREPRISE GENERALE DE MACONNERIE CAPOGROSSO ?

The headquarters of ENTREPRISE GENERALE DE MACONNERIE CAPOGROSSO is located in VILLERON (95380), in the department Val-d'Oise.

Where to find the tax return of ENTREPRISE GENERALE DE MACONNERIE CAPOGROSSO ?

The tax return of ENTREPRISE GENERALE DE MACONNERIE CAPOGROSSO 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 DE MACONNERIE CAPOGROSSO operate?

ENTREPRISE GENERALE DE MACONNERIE CAPOGROSSO operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.