LA CALMETIENNE DU BATIMENT : revenue, balance sheet and financial ratios

LA CALMETIENNE DU BATIMENT is a French company founded 24 years ago, specialized in the sector Construction de maisons individuelles. Based in CHAUMES-EN-BRIE (77390), this company of category PME shows in 2018 a revenue of 231 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 - LA CALMETIENNE DU BATIMENT (SIREN 441740578)
Indicator 2018 2017 2016
Revenue 231 000 € 313 402 € 249 822 €
Net income -19 314 € 26 502 € -32 276 €
EBITDA -19 219 € 30 953 € -30 595 €
Net margin -8.4% 8.5% -12.9%

Revenue and income statement

In 2018, LA CALMETIENNE DU BATIMENT achieves revenue of 231 k€. Activity remains stable over the period (CAGR: -3.8%). Significant drop of -26% vs 2017. After deducting consumption (57 k€), gross margin stands at 174 k€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -19 k€, representing -8.3% of revenue. Warning negative scissor effect: despite revenue change (-26%), EBITDA varies by -162%, reducing margin by 18.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -19 k€ (-8.4% of revenue), which will impact equity.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

231 000 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

174 168 €

EBITDA (2018) ?
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

-19 219 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-27 821 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-19 314 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-8.2%

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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 12%. 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 44%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

11.839%

Financial autonomy (2018) ?
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

44.093%

Cash flow / Revenue (2018) ?
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

-7.437%

Repayment capacity (2018) ?
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

-0.785

Asset age ratio (2018) ?
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

32.2%

Solvency indicators evolution
LA CALMETIENNE DU BATIMENT

Sector positioning

Debt ratio
11.84 2018
2016
2017
2018
Q1: 0.04
Med: 8.47
Q3: 43.08
Average +5 pts over 3 years

In 2018, the debt ratio of LA CALMETIENNE DU BATIMENT (11.84) 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
44.09% 2018
2016
2017
2018
Q1: 4.84%
Med: 23.22%
Q3: 45.39%
Good

In 2018, the financial autonomy of LA CALMETIENNE DU BATIMENT (44.1%) 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
-0.79 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.01 years
Q3: 0.7 years
Excellent

In 2018, the repayment capacity of LA CALMETIENNE DU BATIMENT (-0.79) 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 175.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

175.061

Interest coverage (2018) ?
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

-0.734

Liquidity indicators evolution
LA CALMETIENNE DU BATIMENT

Sector positioning

Liquidity ratio
175.06 2018
2016
2017
2018
Q1: 118.1
Med: 165.49
Q3: 253.59
Good -22 pts over 3 years

In 2018, the liquidity ratio of LA CALMETIENNE DU BATIMENT (175.06) 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
-0.73x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 1.76x
Average

In 2018, the interest coverage of LA CALMETIENNE DU BATIMENT (-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: 107 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 105 days. The company must finance 2 days of gap between collections and payments. Inventory turnover is 60 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 87 days of revenue, i.e. 56 k€ to permanently finance. Over 2016-2018, WCR increased by +60%, requiring additional financing.

Operating WCR (2018) ?
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

55 897 €

Customer credit (2018) ?
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

107 j

Supplier credit (2018) ?
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

105 j

Inventory turnover (2018) ?
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

60 j

WCR in days of revenue (2018) ?
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

87 j

WCR and payment terms evolution
LA CALMETIENNE DU BATIMENT

Positioning of LA CALMETIENNE DU BATIMENT in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of LA CALMETIENNE DU BATIMENT is estimated at 25 418 € (range 17 689€ - 99 660€). The price/revenue ratio is 0.11x (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 2018
113 transactions
17k€ 25k€ 99k€
25 418 € Range: 17 689€ - 99 660€
NAF 5 all-time

Valuation method used

Revenue Multiple
231 000 € × 0.11x = 25 418 €
Range: 17 689€ - 99 661€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction de maisons individuelles)

Compare LA CALMETIENNE DU BATIMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about LA CALMETIENNE DU BATIMENT

What is the revenue of LA CALMETIENNE DU BATIMENT ?

The revenue of LA CALMETIENNE DU BATIMENT in 2018 is 231 k€.

Is LA CALMETIENNE DU BATIMENT profitable?

LA CALMETIENNE DU BATIMENT recorded a net loss in 2018.

Where is the headquarters of LA CALMETIENNE DU BATIMENT ?

The headquarters of LA CALMETIENNE DU BATIMENT is located in CHAUMES-EN-BRIE (77390), in the department Seine-et-Marne.

Where to find the tax return of LA CALMETIENNE DU BATIMENT ?

The tax return of LA CALMETIENNE DU BATIMENT 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 LA CALMETIENNE DU BATIMENT operate?

LA CALMETIENNE DU BATIMENT operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.