LE TERRASSIER PERTUISIEN : revenue, balance sheet and financial ratios

LE TERRASSIER PERTUISIEN is a French company founded 16 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in PERTUIS (84120), this company of category PME shows in 2020 a revenue of 184 k€. 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 - LE TERRASSIER PERTUISIEN (SIREN 521479253)
Indicator 2020 2019 2018 2017
Revenue 184 489 € 179 511 € 188 104 € 161 249 €
Net income 1 437 € 782 € 5 693 € 4 360 €
EBITDA 1 440 € 14 063 € -9 591 € 14 836 €
Net margin 0.8% 0.4% 3.0% 2.7%

Revenue and income statement

In 2020, LE TERRASSIER PERTUISIEN achieves revenue of 184 k€. Revenue is growing positively over 4 years (CAGR: +4.6%). Vs 2019: +3%. After deducting consumption (38 k€), gross margin stands at 147 k€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1 k€, representing 0.8% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -90%, reducing margin by 7.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1 k€, i.e. 0.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

184 489 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

146 604 €

EBITDA (2020) ?
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

1 440 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-11 288 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 437 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.8%

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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. 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 19.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

30.667%

Financial autonomy (2020) ?
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

58.323%

Cash flow / Revenue (2020) ?
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

0.779%

Repayment capacity (2020) ?
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

19.306

Asset age ratio (2020) ?
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

31.8%

Solvency indicators evolution
LE TERRASSIER PERTUISIEN

Sector positioning

Debt ratio
30.67 2020
2018
2019
2020
Q1: 9.53
Med: 45.67
Q3: 120.27
Good -10 pts over 3 years

In 2020, the debt ratio of LE TERRASSIER PERTUISIEN (30.67) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
58.32% 2020
2018
2019
2020
Q1: 18.49%
Med: 36.23%
Q3: 53.77%
Excellent

In 2020, the financial autonomy of LE TERRASSIER PERTUISIEN (58.3%) 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
19.31 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.76 years
Q3: 2.77 years
Watch +50 pts over 3 years

In 2020, the repayment capacity of LE TERRASSIER PERTUISIEN (19.31) 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 306.19. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

306.189

Interest coverage (2020) ?
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
LE TERRASSIER PERTUISIEN

Sector positioning

Liquidity ratio
306.19 2020
2018
2019
2020
Q1: 144.81
Med: 205.65
Q3: 310.25
Good

In 2020, the liquidity ratio of LE TERRASSIER PERTUISIEN (306.19) 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 2020
2018
2019
2020
Q1: 0.0x
Med: 0.54x
Q3: 2.89x
Average

In 2020, the interest coverage of LE TERRASSIER PERTUISIEN (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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. The company must finance 1 days of gap between collections and payments. Overall, WCR represents 3 days of revenue, i.e. 2 k€ to permanently finance. Notable WCR improvement over the period (-80%), freeing up cash.

Operating WCR (2020) ?
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

1 777 €

Customer credit (2020) ?
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

33 j

Supplier credit (2020) ?
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

32 j

Inventory turnover (2020) ?
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 (2020) ?
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

3 j

WCR and payment terms evolution
LE TERRASSIER PERTUISIEN

Positioning of LE TERRASSIER PERTUISIEN 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 LE TERRASSIER PERTUISIEN is estimated at 14 427 € (range 7 200€ - 32 361€). With an EBITDA of 1 440€, 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 2020
120 transactions
7k€ 14k€ 32k€
14 427 € Range: 7 200€ - 32 361€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 440 € × 1.4x
Estimation 1 977 €
468€ - 5 241€
Revenue Multiple 30%
184 489 € × 0.22x
Estimation 41 427 €
22 283€ - 89 710€
Net Income Multiple 20%
1 437 € × 3.5x
Estimation 5 052 €
1 409€ - 14 141€

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 LE TERRASSIER PERTUISIEN with other companies in the same sector:

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

Frequently asked questions about LE TERRASSIER PERTUISIEN

What is the revenue of LE TERRASSIER PERTUISIEN ?

The revenue of LE TERRASSIER PERTUISIEN in 2020 is 184 k€.

Is LE TERRASSIER PERTUISIEN profitable?

Yes, LE TERRASSIER PERTUISIEN generated a net profit of 1 k€ in 2020.

Where is the headquarters of LE TERRASSIER PERTUISIEN ?

The headquarters of LE TERRASSIER PERTUISIEN is located in PERTUIS (84120), in the department Vaucluse.

Where to find the tax return of LE TERRASSIER PERTUISIEN ?

The tax return of LE TERRASSIER PERTUISIEN 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 LE TERRASSIER PERTUISIEN operate?

LE TERRASSIER PERTUISIEN 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.