JOUSSELIN CONSTRUCTION : revenue, balance sheet and financial ratios

JOUSSELIN CONSTRUCTION is a French company founded 19 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in OMBREE D'ANJOU (49420), this company of category PME shows in 2025 a revenue of 9.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - JOUSSELIN CONSTRUCTION (SIREN 495131799)
Indicator 2025 2024 2023 2022 2021 2020 2019 2017
Revenue 9 837 749 € 9 566 209 € 10 830 873 € 11 728 433 € 10 937 779 € 9 524 677 € 10 851 258 € 11 998 899 €
Net income 278 510 € 343 419 € 351 962 € 342 975 € 188 798 € 20 629 € 6 629 € 226 346 €
EBITDA 344 959 € 437 797 € 354 475 € 493 039 € 234 137 € -131 905 € -729 523 € -502 003 €
Net margin 2.8% 3.6% 3.2% 2.9% 1.7% 0.2% 0.1% 1.9%

Revenue and income statement

In 2025, JOUSSELIN CONSTRUCTION achieves revenue of 9.8 M€. Activity remains stable over the period (CAGR: -2.5%). Vs 2024: +3%. After deducting consumption (2.5 M€), gross margin stands at 7.3 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 345 k€, representing 3.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 279 k€, i.e. 2.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

9 837 749 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

7 308 367 €

EBITDA (2025) ?
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

344 959 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

337 327 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

278 510 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.5%

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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 3%. 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 36%. 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 2.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.878%

Financial autonomy (2025) ?
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

36.413%

Cash flow / Revenue (2025) ?
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

2.523%

Repayment capacity (2025) ?
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

0.196

Asset age ratio (2025) ?
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

10.0%

Solvency indicators evolution
JOUSSELIN CONSTRUCTION

Sector positioning

Debt ratio
2.88 2025
2023
2024
2025
Q1: 5.28
Med: 20.31
Q3: 51.55
Excellent

In 2025, the debt ratio of JOUSSELIN CONSTRUCTION (2.88) 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
36.41% 2025
2023
2024
2025
Q1: 23.56%
Med: 42.46%
Q3: 60.5%
Average -10 pts over 3 years

In 2025, the financial autonomy of JOUSSELIN CONSTRUCTION (36.4%) 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
0.2 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.41 years
Q3: 1.27 years
Good -15 pts over 3 years

In 2025, the repayment capacity of JOUSSELIN CONSTRUCTION (0.20) 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 148.92. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2025) ?
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

148.922

Interest coverage (2025) ?
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

0.695

Liquidity indicators evolution
JOUSSELIN CONSTRUCTION

Sector positioning

Liquidity ratio
148.92 2025
2023
2024
2025
Q1: 151.13
Med: 212.95
Q3: 324.57
Watch

In 2025, the liquidity ratio of JOUSSELIN CONSTRUCTION (148.92) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.69x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.75x
Q3: 3.45x
Average

In 2025, the interest coverage of JOUSSELIN CONSTRUCTION (0.7x) 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: 81 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. The company must finance 18 days of gap between collections and payments. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 58 days of revenue, i.e. 1.6 M€ to permanently finance. Notable WCR improvement over the period (-40%), freeing up cash.

Operating WCR (2025) ?
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

1 575 024 €

Customer credit (2025) ?
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

81 j

Supplier credit (2025) ?
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

63 j

Inventory turnover (2025) ?
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

4 j

WCR in days of revenue (2025) ?
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

58 j

WCR and payment terms evolution
JOUSSELIN CONSTRUCTION

Positioning of JOUSSELIN 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 (22 transactions). This range of 578 818€ to 2 227 419€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
578k€ 806k€ 2227k€
806 978 € Range: 578 818€ - 2 227 419€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 JOUSSELIN 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 JOUSSELIN CONSTRUCTION

What is the revenue of JOUSSELIN CONSTRUCTION ?

The revenue of JOUSSELIN CONSTRUCTION in 2025 is 9.8 M€.

Is JOUSSELIN CONSTRUCTION profitable?

Yes, JOUSSELIN CONSTRUCTION generated a net profit of 279 k€ in 2025.

Where is the headquarters of JOUSSELIN CONSTRUCTION ?

The headquarters of JOUSSELIN CONSTRUCTION is located in OMBREE D'ANJOU (49420), in the department Maine-et-Loire.

Where to find the tax return of JOUSSELIN CONSTRUCTION ?

The tax return of JOUSSELIN 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 JOUSSELIN CONSTRUCTION operate?

JOUSSELIN 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.