ENTREPRISE PHILIPPE CAMUSAT : revenue, balance sheet and financial ratios

ENTREPRISE PHILIPPE CAMUSAT is a French company founded 17 years ago, specialized in the sector Travaux de couverture par éléments. Based in CHEVANNES (91750), this company of category PME shows in 2023 a revenue of 655 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - ENTREPRISE PHILIPPE CAMUSAT (SIREN 507643492)
Indicator 2023 2018
Revenue 655 335 € 538 105 €
Net income 19 747 € 31 004 €
EBITDA 15 445 € 43 653 €
Net margin 3.0% 5.8%

Revenue and income statement

In 2023, ENTREPRISE PHILIPPE CAMUSAT achieves revenue of 655 k€. Vs 2018, growth of +22% (538 k€ -> 655 k€). After deducting consumption (-3 k€), gross margin stands at 658 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 15 k€, representing 2.4% of revenue. Warning negative scissor effect: despite revenue change (+22%), EBITDA varies by -65%, reducing margin by 5.8 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 3.0% 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

655 335 €

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

658 142 €

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

15 445 €

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

13 091 €

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

19 747 €

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

2.4%

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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 26%. 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 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.7% 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

26.061%

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

15.585%

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

4.671%

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

2.293

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 PHILIPPE CAMUSAT

Sector positioning

Debt ratio
26.06 2023
2018
2023
Q1: 5.03
Med: 25.02
Q3: 60.82
Average -16 pts over 2 years

In 2023, the debt ratio of ENTREPRISE PHILIPPE CAMUSAT (26.06) 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
15.59% 2023
2018
2023
Q1: 18.6%
Med: 38.44%
Q3: 57.01%
Average -6 pts over 2 years

In 2023, the financial autonomy of ENTREPRISE PHILIPPE CAMUSAT (15.6%) 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
2.29 years 2023
2018
2023
Q1: 0.0 years
Med: 0.43 years
Q3: 1.39 years
Watch

In 2023, the repayment capacity of ENTREPRISE PHILIPPE CAMUSAT (2.29) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 379.26. 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 12.7x. Operating income very largely covers interest expenses: high safety margin.

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

379.263

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

12.748

Liquidity indicators evolution
ENTREPRISE PHILIPPE CAMUSAT

Sector positioning

Liquidity ratio
379.26 2023
2018
2023
Q1: 150.29
Med: 212.77
Q3: 303.0
Excellent +5 pts over 2 years

In 2023, the liquidity ratio of ENTREPRISE PHILIPPE CAMUSAT (379.26) 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
12.75x 2023
2018
2023
Q1: 0.0x
Med: 0.68x
Q3: 2.49x
Excellent

In 2023, the interest coverage of ENTREPRISE PHILIPPE CAMUSAT (12.8x) 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. Average customer payment term: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-0 days): operations structurally generate cash.

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

-773 €

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

33 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

48 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

4 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

0 j

WCR and payment terms evolution
ENTREPRISE PHILIPPE CAMUSAT

Positioning of ENTREPRISE PHILIPPE CAMUSAT in its sector

Comparison with sector Travaux de couverture par éléments

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of ENTREPRISE PHILIPPE CAMUSAT is estimated at 58 521 € (range 32 405€ - 96 716€). With an EBITDA of 15 445€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.16x (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
32k€ 58k€ 96k€
58 521 € Range: 32 405€ - 96 716€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
15 445 € × 2.2x
Estimation 34 746 €
14 341€ - 55 750€
Revenue Multiple 30%
655 335 € × 0.16x
Estimation 101 638 €
66 084€ - 166 346€
Net Income Multiple 20%
19 747 € × 2.7x
Estimation 53 286 €
27 048€ - 94 690€

Valuation evolution

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 (Travaux de couverture par éléments)

Compare ENTREPRISE PHILIPPE CAMUSAT with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de couverture par éléments

Frequently asked questions about ENTREPRISE PHILIPPE CAMUSAT

What is the revenue of ENTREPRISE PHILIPPE CAMUSAT ?

The revenue of ENTREPRISE PHILIPPE CAMUSAT in 2023 is 655 k€.

Is ENTREPRISE PHILIPPE CAMUSAT profitable?

Yes, ENTREPRISE PHILIPPE CAMUSAT generated a net profit of 20 k€ in 2023.

Where is the headquarters of ENTREPRISE PHILIPPE CAMUSAT ?

The headquarters of ENTREPRISE PHILIPPE CAMUSAT is located in CHEVANNES (91750), in the department Essonne.

Where to find the tax return of ENTREPRISE PHILIPPE CAMUSAT ?

The tax return of ENTREPRISE PHILIPPE CAMUSAT 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 PHILIPPE CAMUSAT operate?

ENTREPRISE PHILIPPE CAMUSAT operates in the sector Travaux de couverture par éléments (NAF code 43.91B). See the 'Sector positioning' section above to compare the company with its competitors.