ENTREPRISE MATHIEU : revenue, balance sheet and financial ratios

ENTREPRISE MATHIEU is a French company founded 43 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in SAINT-ALBAN-SUR-LIMAGNOLE (48120), this company of category PME shows in 2022 a revenue of 2.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - ENTREPRISE MATHIEU (SIREN 328119193)
Indicator 2024 2023 2022 2021 2020 2018 2017 2016 2015
Revenue N/C N/C 2 428 280 € N/C N/C N/C 1 722 332 € 1 673 146 € N/C
Net income 26 781 € 151 265 € 16 788 € 55 137 € -25 898 € 30 735 € 12 288 € 13 255 € -39 939 €
EBITDA N/C N/C 76 624 € N/C N/C N/C 49 508 € 67 680 € N/C
Net margin N/C N/C 0.7% N/C N/C N/C 0.7% 0.8% N/C

Revenue and income statement

In 2024, ENTREPRISE MATHIEU generates positive net income of 27 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

26 781 €

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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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 44%. 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

44.047%

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

44.26%

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

31.7%

Solvency indicators evolution
ENTREPRISE MATHIEU

Sector positioning

Debt ratio
44.05 2024
2022
2023
2024
Q1: 1.22
Med: 17.23
Q3: 51.19
Average +27 pts over 3 years

In 2024, the debt ratio of ENTREPRISE MATHIEU (44.05) 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
44.26% 2024
2022
2023
2024
Q1: 11.24%
Med: 33.41%
Q3: 54.18%
Good -12 pts over 3 years

In 2024, the financial autonomy of ENTREPRISE MATHIEU (44.3%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.98 years 2022
2022
Q1: 0.0 years
Med: 0.2 years
Q3: 1.6 years
Average

In 2022, the repayment capacity of ENTREPRISE MATHIEU (0.98) 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 185.53. 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

185.534

Liquidity indicators evolution
ENTREPRISE MATHIEU

Sector positioning

Liquidity ratio
185.53 2024
2022
2023
2024
Q1: 138.85
Med: 197.41
Q3: 306.86
Average

In 2024, the liquidity ratio of ENTREPRISE MATHIEU (185.53) 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
5.14x 2022
2022
Q1: 0.0x
Med: 0.15x
Q3: 2.0x
Excellent

In 2022, the interest coverage of ENTREPRISE MATHIEU (5.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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 MATHIEU

Positioning of ENTREPRISE MATHIEU in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 68 975€ to 228 353€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
68k€ 125k€ 228k€
125 281 € Range: 68 975€ - 228 353€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 maçonnerie générale et gros œuvre de bâtiment)

Compare ENTREPRISE MATHIEU with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about ENTREPRISE MATHIEU

What is the revenue of ENTREPRISE MATHIEU ?

The revenue of ENTREPRISE MATHIEU in 2022 is 2.4 M€.

Is ENTREPRISE MATHIEU profitable?

Yes, ENTREPRISE MATHIEU generated a net profit of 27 k€ in 2024.

Where is the headquarters of ENTREPRISE MATHIEU ?

The headquarters of ENTREPRISE MATHIEU is located in SAINT-ALBAN-SUR-LIMAGNOLE (48120), in the department Lozere.

Where to find the tax return of ENTREPRISE MATHIEU ?

The tax return of ENTREPRISE MATHIEU 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 MATHIEU operate?

ENTREPRISE MATHIEU operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.