JEAN MOREIRA CONSTRUCTION : revenue, balance sheet and financial ratios

JEAN MOREIRA CONSTRUCTION is a French company founded 32 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in BESSINES (79000), this company of category PME shows in 2024 a revenue of 2.0 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 - JEAN MOREIRA CONSTRUCTION (SIREN 394550321)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 043 020 € N/C 1 736 578 € 1 763 094 € 2 025 295 € 1 678 399 € 2 064 626 € 1 331 662 € N/C
Net income 73 572 € 107 237 € 59 076 € 56 522 € 158 314 € 71 621 € 269 071 € 75 280 € 26 732 €
EBITDA 53 699 € N/C 69 670 € 43 713 € 170 825 € 54 423 € 348 322 € 82 577 € N/C
Net margin 3.6% N/C 3.4% 3.2% 7.8% 4.3% 13.0% 5.7% N/C

Revenue and income statement

In 2024, JEAN MOREIRA CONSTRUCTION achieves revenue of 2.0 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.3%. After deducting consumption (647 k€), gross margin stands at 1.4 M€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 54 k€, representing 2.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 74 k€, i.e. 3.6% 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

2 043 020 €

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

1 396 332 €

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

53 699 €

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

28 833 €

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

73 572 €

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

2.6%

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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 0%. 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 71%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 2.3% 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

0.0%

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

70.503%

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

2.33%

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

0.0

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

44.2%

Solvency indicators evolution
JEAN MOREIRA CONSTRUCTION

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 1.24
Med: 17.23
Q3: 51.1
Excellent

In 2024, the debt ratio of JEAN MOREIRA CONSTRUCTION (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
70.5% 2024
2022
2023
2024
Q1: 11.28%
Med: 33.49%
Q3: 54.22%
Excellent

In 2024, the financial autonomy of JEAN MOREIRA CONSTRUCTION (70.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2024
2022
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.04 years
Excellent

In 2024, the repayment capacity of JEAN MOREIRA CONSTRUCTION (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 283.55. 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

283.545

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

0.0

Liquidity indicators evolution
JEAN MOREIRA CONSTRUCTION

Sector positioning

Liquidity ratio
283.55 2024
2022
2023
2024
Q1: 139.03
Med: 197.62
Q3: 307.13
Good -5 pts over 3 years

In 2024, the liquidity ratio of JEAN MOREIRA CONSTRUCTION (283.55) 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
0.0x 2024
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.21x
Average

In 2024, the interest coverage of JEAN MOREIRA CONSTRUCTION (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 27 days of revenue, i.e. 154 k€ to permanently finance.

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

153 696 €

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

15 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

25 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

9 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

27 j

WCR and payment terms evolution
JEAN MOREIRA CONSTRUCTION

Positioning of JEAN MOREIRA CONSTRUCTION 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 160 407€ to 485 194€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
160k€ 284k€ 485k€
284 098 € Range: 160 407€ - 485 194€
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 JEAN MOREIRA CONSTRUCTION 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 JEAN MOREIRA CONSTRUCTION

What is the revenue of JEAN MOREIRA CONSTRUCTION ?

The revenue of JEAN MOREIRA CONSTRUCTION in 2024 is 2.0 M€.

Is JEAN MOREIRA CONSTRUCTION profitable?

Yes, JEAN MOREIRA CONSTRUCTION generated a net profit of 74 k€ in 2024.

Where is the headquarters of JEAN MOREIRA CONSTRUCTION ?

The headquarters of JEAN MOREIRA CONSTRUCTION is located in BESSINES (79000), in the department Deux-Sevres.

Where to find the tax return of JEAN MOREIRA CONSTRUCTION ?

The tax return of JEAN MOREIRA CONSTRUCTION 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 JEAN MOREIRA CONSTRUCTION operate?

JEAN MOREIRA CONSTRUCTION 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.