ETABLISSEMENTS A CATHELAIN ET COMPAGNIE : revenue, balance sheet and financial ratios

ETABLISSEMENTS A CATHELAIN ET COMPAGNIE is a French company founded 71 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in HERMIES (62147), this company of category ETI shows in 2024 a revenue of 101.3 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 - ETABLISSEMENTS A CATHELAIN ET COMPAGNIE (SIREN 551920135)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 101 289 572 € 89 457 984 € 81 902 575 € 79 291 687 € 77 099 002 € 79 176 897 € 83 310 318 € 81 013 051 € 73 970 726 €
Net income 2 604 164 € 292 447 € 1 598 322 € 1 967 298 € 172 306 € 1 119 872 € 3 913 553 € 2 051 118 € 1 397 969 €
EBITDA 2 731 636 € 1 226 359 € 1 488 905 € 400 276 € -1 441 704 € -1 227 342 € 154 118 € 2 077 170 € 707 864 €
Net margin 2.6% 0.3% 2.0% 2.5% 0.2% 1.4% 4.7% 2.5% 1.9%

Revenue and income statement

In 2024, ETABLISSEMENTS A CATHELAIN ET COMPAGNIE achieves revenue of 101.3 M€. Revenue is growing positively over 9 years (CAGR: +4.0%). Vs 2023, growth of +13% (89.5 M€ -> 101.3 M€). After deducting consumption (26.8 M€), gross margin stands at 74.5 M€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.7 M€, representing 2.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.6 M€, i.e. 2.6% 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

101 289 572 €

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

74 529 570 €

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

2 731 636 €

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

1 821 791 €

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

2 604 164 €

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

2.7%

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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 5%. 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 27%. The balance between equity and debt is satisfactory. 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 3.5% 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

5.003%

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

27.045%

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

3.497%

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

0.167

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

26.8%

Solvency indicators evolution
ETABLISSEMENTS A CATHELAIN ET COMPAGNIE

Sector positioning

Debt ratio
5.0 2024
2022
2023
2024
Q1: 1.22
Med: 17.24
Q3: 51.22
Good

In 2024, the debt ratio of ETABLISSEMENTS A CATHELAI... (5.00) 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
27.05% 2024
2022
2023
2024
Q1: 11.2%
Med: 33.35%
Q3: 54.16%
Average -6 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENTS A CATHELAI... (27.1%) 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
0.17 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.03 years
Average +14 pts over 3 years

In 2024, the repayment capacity of ETABLISSEMENTS A CATHELAI... (0.17) 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 157.58. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

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

157.577

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

0.089

Liquidity indicators evolution
ETABLISSEMENTS A CATHELAIN ET COMPAGNIE

Sector positioning

Liquidity ratio
157.58 2024
2022
2023
2024
Q1: 138.63
Med: 197.26
Q3: 306.79
Average

In 2024, the liquidity ratio of ETABLISSEMENTS A CATHELAI... (157.58) 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
0.09x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.21x
Good

In 2024, the interest coverage of ETABLISSEMENTS A CATHELAI... (0.1x) 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: 77 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. The company must finance 7 days of gap between collections and payments. Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 90 days of revenue, i.e. 25.4 M€ to permanently finance. Over 2016-2024, WCR increased by +38%, 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

25 355 819 €

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

77 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

70 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

21 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

90 j

WCR and payment terms evolution
ETABLISSEMENTS A CATHELAIN ET COMPAGNIE

Positioning of ETABLISSEMENTS A CATHELAIN ET COMPAGNIE 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 7 469 065€ to 22 416 799€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
7469k€ 13219k€ 22416k€
13 219 665 € Range: 7 469 065€ - 22 416 799€
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 ETABLISSEMENTS A CATHELAIN ET COMPAGNIE 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 ETABLISSEMENTS A CATHELAIN ET COMPAGNIE

What is the revenue of ETABLISSEMENTS A CATHELAIN ET COMPAGNIE ?

The revenue of ETABLISSEMENTS A CATHELAIN ET COMPAGNIE in 2024 is 101.3 M€.

Is ETABLISSEMENTS A CATHELAIN ET COMPAGNIE profitable?

Yes, ETABLISSEMENTS A CATHELAIN ET COMPAGNIE generated a net profit of 2.6 M€ in 2024.

Where is the headquarters of ETABLISSEMENTS A CATHELAIN ET COMPAGNIE ?

The headquarters of ETABLISSEMENTS A CATHELAIN ET COMPAGNIE is located in HERMIES (62147), in the department Pas-de-Calais.

Where to find the tax return of ETABLISSEMENTS A CATHELAIN ET COMPAGNIE ?

The tax return of ETABLISSEMENTS A CATHELAIN ET COMPAGNIE 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 ETABLISSEMENTS A CATHELAIN ET COMPAGNIE operate?

ETABLISSEMENTS A CATHELAIN ET COMPAGNIE 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.