GRATTE-CIEL DEVELOPPEMENT : revenue, balance sheet and financial ratios

GRATTE-CIEL DEVELOPPEMENT is a French company founded 9 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in VILLEURBANNE (69100), this company of category PME shows in 2024 a revenue of 83 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 - GRATTE-CIEL DEVELOPPEMENT (SIREN 827840703)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 82 779 € 78 766 € 61 186 € 640 € N/C N/C N/C N/C
Net income -46 127 € -32 502 € -202 070 € -195 941 € -79 214 € -69 549 € -70 045 € -145 067 €
EBITDA 17 072 € -348 485 € -155 627 € -177 378 € -77 475 € -67 809 € -68 306 € -143 511 €
Net margin -55.7% -41.3% -330.3% -30615.8% N/C N/C N/C N/C

Revenue and income statement

In 2024, GRATTE-CIEL DEVELOPPEMENT achieves revenue of 83 k€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +405.7%. Vs 2023: +5%. After deducting consumption (0 €), gross margin stands at 83 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 17 k€, representing 20.6% of revenue. Positive scissor effect: EBITDA margin improves by +463.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -46 k€ (-55.7% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

82 779 €

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

82 779 €

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

17 072 €

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

-40 174 €

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

-46 127 €

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

20.6%

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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 129%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1269.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.3% 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

129.206%

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

27.672%

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

3.27%

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

1269.376

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

98.2%

Solvency indicators evolution
GRATTE-CIEL DEVELOPPEMENT

Sector positioning

Debt ratio
129.21 2024
2022
2023
2024
Q1: -21.14
Med: 5.94
Q3: 146.94
Average +16 pts over 3 years

In 2024, the debt ratio of GRATTE-CIEL DEVELOPPEMENT (129.21) 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
27.67% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.48%
Q3: 73.8%
Good -15 pts over 3 years

In 2024, the financial autonomy of GRATTE-CIEL DEVELOPPEMENT (27.7%) 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
1269.38 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.6 years
Watch +51 pts over 3 years

In 2024, the repayment capacity of GRATTE-CIEL DEVELOPPEMENT (1269.38) 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 71.71. 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 93.5x. 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

71.714

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

93.51

Liquidity indicators evolution
GRATTE-CIEL DEVELOPPEMENT

Sector positioning

Liquidity ratio
71.71 2024
2022
2023
2024
Q1: 83.3
Med: 307.78
Q3: 1321.87
Average -50 pts over 3 years

In 2024, the liquidity ratio of GRATTE-CIEL DEVELOPPEMENT (71.71) 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
93.51x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Excellent +50 pts over 3 years

In 2024, the interest coverage of GRATTE-CIEL DEVELOPPEMENT (93.5x) 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: 272 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1237 days. Excellent situation: suppliers finance 965 days of the operating cycle (retail model). WCR is negative (-11125 days): operations structurally generate cash.

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

-2 558 155 €

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

272 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

1237 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 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

-11125 j

WCR and payment terms evolution
GRATTE-CIEL DEVELOPPEMENT

Positioning of GRATTE-CIEL DEVELOPPEMENT in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of GRATTE-CIEL DEVELOPPEMENT is estimated at 84 789 € (range 25 384€ - 153 339€). With an EBITDA of 17 072€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (in line with sector norms). 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 2024
169 transactions
25k€ 84k€ 153k€
84 789 € Range: 25 384€ - 153 339€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
17 072 € × 5.6x
Estimation 95 600 €
25 306€ - 170 635€
Revenue Multiple 30%
82 779 € × 0.81x
Estimation 66 772 €
25 516€ - 124 513€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare GRATTE-CIEL DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about GRATTE-CIEL DEVELOPPEMENT

What is the revenue of GRATTE-CIEL DEVELOPPEMENT ?

The revenue of GRATTE-CIEL DEVELOPPEMENT in 2024 is 83 k€.

Is GRATTE-CIEL DEVELOPPEMENT profitable?

GRATTE-CIEL DEVELOPPEMENT recorded a net loss in 2024.

Where is the headquarters of GRATTE-CIEL DEVELOPPEMENT ?

The headquarters of GRATTE-CIEL DEVELOPPEMENT is located in VILLEURBANNE (69100), in the department Rhone.

Where to find the tax return of GRATTE-CIEL DEVELOPPEMENT ?

The tax return of GRATTE-CIEL DEVELOPPEMENT 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 GRATTE-CIEL DEVELOPPEMENT operate?

GRATTE-CIEL DEVELOPPEMENT operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.