ETABLISSEMENT CUNHA : revenue, balance sheet and financial ratios

ETABLISSEMENT CUNHA is a French company founded 36 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in SAUTRON (44880), this company of category PME shows in 2024 a revenue of 4.7 M€. 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 - ETABLISSEMENT CUNHA (SIREN 353932825)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 4 718 904 € 4 418 399 € 4 354 190 € 3 917 972 € 5 396 493 € 4 860 466 € 3 817 459 € 5 152 497 €
Net income 149 741 € 127 024 € 59 768 € 32 349 € 183 854 € 205 908 € 106 868 € 172 425 €
EBITDA 256 243 € 293 257 € 145 189 € 121 138 € 310 551 € 281 548 € 152 866 € 305 918 €
Net margin 3.2% 2.9% 1.4% 0.8% 3.4% 4.2% 2.8% 3.3%

Revenue and income statement

In 2024, ETABLISSEMENT CUNHA achieves revenue of 4.7 M€. Activity remains stable over the period (CAGR: -1.1%). Vs 2023: +7%. After deducting consumption (2.2 M€), gross margin stands at 2.5 M€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 256 k€, representing 5.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 150 k€, i.e. 3.2% 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

4 718 904 €

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

2 477 748 €

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

256 243 €

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

176 185 €

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

149 741 €

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

5.4%

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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 46%. 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 0.9 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 (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

26.491%

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

45.726%

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

4.458%

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

0.919

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

23.6%

Solvency indicators evolution
ETABLISSEMENT CUNHA

Sector positioning

Debt ratio
26.49 2024
2021
2023
2024
Q1: 1.24
Med: 17.23
Q3: 51.1
Average -8 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENT CUNHA (26.49) 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
45.73% 2024
2021
2023
2024
Q1: 11.28%
Med: 33.49%
Q3: 54.22%
Good +10 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENT CUNHA (45.7%) 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
0.92 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.04 years
Average

In 2024, the repayment capacity of ETABLISSEMENT CUNHA (0.92) 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 208.09. 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 5.5x. Operating income very largely covers interest expenses: high safety margin.

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

208.09

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

5.529

Liquidity indicators evolution
ETABLISSEMENT CUNHA

Sector positioning

Liquidity ratio
208.09 2024
2021
2023
2024
Q1: 139.03
Med: 197.62
Q3: 307.13
Good +17 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENT CUNHA (208.09) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
5.53x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.21x
Excellent

In 2024, the interest coverage of ETABLISSEMENT CUNHA (5.5x) 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: 127 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. The gap of 50 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 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 143 days of revenue, i.e. 1.9 M€ to permanently finance. Over 2016-2024, WCR increased by +58%, 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

1 881 002 €

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

127 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

77 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

3 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

143 j

WCR and payment terms evolution
ETABLISSEMENT CUNHA

Positioning of ETABLISSEMENT CUNHA 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 462 646€ to 1 355 160€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
462k€ 848k€ 1355k€
848 545 € Range: 462 646€ - 1 355 160€
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 ETABLISSEMENT CUNHA 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 ETABLISSEMENT CUNHA

What is the revenue of ETABLISSEMENT CUNHA ?

The revenue of ETABLISSEMENT CUNHA in 2024 is 4.7 M€.

Is ETABLISSEMENT CUNHA profitable?

Yes, ETABLISSEMENT CUNHA generated a net profit of 150 k€ in 2024.

Where is the headquarters of ETABLISSEMENT CUNHA ?

The headquarters of ETABLISSEMENT CUNHA is located in SAUTRON (44880), in the department Loire-Atlantique.

Where to find the tax return of ETABLISSEMENT CUNHA ?

The tax return of ETABLISSEMENT CUNHA 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 ETABLISSEMENT CUNHA operate?

ETABLISSEMENT CUNHA 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.