JEAN-PIERRE FLOCH TERRASSEMENT : revenue, balance sheet and financial ratios

JEAN-PIERRE FLOCH TERRASSEMENT is a French company founded 22 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in BREST (29200), this company of category PME shows in 2017 a revenue of 97 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 - JEAN-PIERRE FLOCH TERRASSEMENT (SIREN 452975014)
Indicator 2017 2016
Revenue 96 623 € 94 365 €
Net income 20 278 € 6 927 €
EBITDA 31 831 € 13 295 €
Net margin 21.0% 7.3%

Revenue and income statement

In 2017, JEAN-PIERRE FLOCH TERRASSEMENT achieves revenue of 97 k€. Vs 2016: +2%. After deducting consumption (8 k€), gross margin stands at 89 k€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 32 k€, representing 32.9% of revenue. Positive scissor effect: EBITDA margin improves by +18.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 21.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

96 623 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

88 982 €

EBITDA (2017) ?
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

31 831 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

23 503 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

20 278 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

32.9%

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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 1%. 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 59%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 27.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.563%

Financial autonomy (2017) ?
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

59.052%

Cash flow / Revenue (2017) ?
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

27.019%

Repayment capacity (2017) ?
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

0.014

Asset age ratio (2017) ?
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

1.5%

Solvency indicators evolution
JEAN-PIERRE FLOCH TERRASSEMENT

Sector positioning

Debt ratio
0.56 2017
2016
2017
Q1: 5.68
Med: 32.77
Q3: 96.48
Excellent

In 2017, the debt ratio of JEAN-PIERRE FLOCH TERRASS... (0.56) 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
59.05% 2017
2016
2017
Q1: 17.08%
Med: 35.29%
Q3: 54.1%
Excellent

In 2017, the financial autonomy of JEAN-PIERRE FLOCH TERRASS... (59.0%) 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
0.01 years 2017
2016
2017
Q1: 0.0 years
Med: 0.48 years
Q3: 1.84 years
Good

In 2017, the repayment capacity of JEAN-PIERRE FLOCH TERRASS... (0.01) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 242.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

242.064

Interest coverage (2017) ?
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-PIERRE FLOCH TERRASSEMENT

Sector positioning

Liquidity ratio
242.06 2017
2016
2017
Q1: 123.41
Med: 175.78
Q3: 267.84
Good +11 pts over 2 years

In 2017, the liquidity ratio of JEAN-PIERRE FLOCH TERRASS... (242.06) 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 2017
2016
2017
Q1: 0.0x
Med: 0.99x
Q3: 4.32x
Average

In 2017, the interest coverage of JEAN-PIERRE FLOCH TERRASS... (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: 93 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 181 days. Excellent situation: suppliers finance 88 days of the operating cycle (retail model). Overall, WCR represents 46 days of revenue, i.e. 12 k€ to permanently finance.

Operating WCR (2017) ?
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

12 234 €

Customer credit (2017) ?
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

93 j

Supplier credit (2017) ?
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

181 j

Inventory turnover (2017) ?
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 (2017) ?
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

46 j

WCR and payment terms evolution
JEAN-PIERRE FLOCH TERRASSEMENT

Positioning of JEAN-PIERRE FLOCH TERRASSEMENT in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of JEAN-PIERRE FLOCH TERRASSEMENT is estimated at 42 621 € (range 12 652€ - 111 928€). With an EBITDA of 31 831€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (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 2017
120 transactions
12k€ 42k€ 111k€
42 621 € Range: 12 652€ - 111 928€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
31 831 € × 1.4x
Estimation 43 710 €
10 348€ - 115 845€
Revenue Multiple 30%
96 623 € × 0.22x
Estimation 21 697 €
11 670€ - 46 984€
Net Income Multiple 20%
20 278 € × 3.5x
Estimation 71 286 €
19 886€ - 199 552€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 terrassement courants et travaux préparatoires)

Compare JEAN-PIERRE FLOCH TERRASSEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about JEAN-PIERRE FLOCH TERRASSEMENT

What is the revenue of JEAN-PIERRE FLOCH TERRASSEMENT ?

The revenue of JEAN-PIERRE FLOCH TERRASSEMENT in 2017 is 97 k€.

Is JEAN-PIERRE FLOCH TERRASSEMENT profitable?

Yes, JEAN-PIERRE FLOCH TERRASSEMENT generated a net profit of 20 k€ in 2017.

Where is the headquarters of JEAN-PIERRE FLOCH TERRASSEMENT ?

The headquarters of JEAN-PIERRE FLOCH TERRASSEMENT is located in BREST (29200), in the department Finistere.

Where to find the tax return of JEAN-PIERRE FLOCH TERRASSEMENT ?

The tax return of JEAN-PIERRE FLOCH TERRASSEMENT 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-PIERRE FLOCH TERRASSEMENT operate?

JEAN-PIERRE FLOCH TERRASSEMENT operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.