LES ARTISANS BATISSEURS EN COOPERATIVE : revenue, balance sheet and financial ratios

LES ARTISANS BATISSEURS EN COOPERATIVE is a French company founded 6 years ago, specialized in the sector Construction de maisons individuelles. Based in LA TESTE-DE-BUCH (33260), this company of category PME shows in 2024 a revenue of 1.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - LES ARTISANS BATISSEURS EN COOPERATIVE (SIREN 851698522)
Indicator 2024 2023 2022 2021 2020
Revenue 1 264 644 € 1 123 459 € 1 268 569 € 488 815 € 233 888 €
Net income 8 214 € 28 021 € 519 € 6 101 € -9 302 €
EBITDA 14 535 € 28 103 € 147 € 6 100 € -9 302 €
Net margin 0.6% 2.5% 0.0% 1.2% -4.0%

Revenue and income statement

In 2024, LES ARTISANS BATISSEURS EN COOPERATIVE achieves revenue of 1.3 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +52.5%. Vs 2023, growth of +13% (1.1 M€ -> 1.3 M€). After deducting consumption (0 €), gross margin stands at 1.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 15 k€, representing 1.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 0.6% 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

1 264 644 €

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

1 264 644 €

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

14 535 €

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

11 034 €

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

8 214 €

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

1.1%

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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 214%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 0.9% 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

214.388%

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

8.729%

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

0.926%

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

3.763

Solvency indicators evolution
LES ARTISANS BATISSEURS EN COOPERATIVE

Sector positioning

Debt ratio
214.39 2024
2022
2023
2024
Q1: 0.01
Med: 9.46
Q3: 42.45
Watch

In 2024, the debt ratio of LES ARTISANS BATISSEURS ... (214.39) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
8.73% 2024
2022
2023
2024
Q1: 5.76%
Med: 26.65%
Q3: 49.13%
Average

In 2024, the financial autonomy of LES ARTISANS BATISSEURS ... (8.7%) 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
3.76 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.71 years
Watch

In 2024, the repayment capacity of LES ARTISANS BATISSEURS ... (3.76) 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 134.26. 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

134.259

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
LES ARTISANS BATISSEURS EN COOPERATIVE

Sector positioning

Liquidity ratio
134.26 2024
2022
2023
2024
Q1: 127.55
Med: 184.6
Q3: 290.72
Average +7 pts over 3 years

In 2024, the liquidity ratio of LES ARTISANS BATISSEURS ... (134.26) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.44x
Average

In 2024, the interest coverage of LES ARTISANS BATISSEURS ... (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: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Overall, WCR represents 51 days of revenue, i.e. 181 k€ to permanently finance. Over 2020-2024, WCR increased by +18577%, requiring additional financing.

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

180 844 €

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

31 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

37 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

0 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

51 j

WCR and payment terms evolution
LES ARTISANS BATISSEURS EN COOPERATIVE

Positioning of LES ARTISANS BATISSEURS EN COOPERATIVE 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 LES ARTISANS BATISSEURS EN COOPERATIVE is estimated at 72 338 € (range 40 426€ - 213 501€). With an EBITDA of 14 535€, the sector multiple of 3.6x is applied. 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 2024
113 transactions
40k€ 72k€ 213k€
72 338 € Range: 40 426€ - 213 501€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
14 535 € × 3.6x
Estimation 53 027 €
19 983€ - 73 337€
Revenue Multiple 30%
1 264 644 € × 0.11x
Estimation 139 157 €
96 843€ - 545 608€
Net Income Multiple 20%
8 214 € × 2.5x
Estimation 20 389 €
6 912€ - 65 751€
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 LES ARTISANS BATISSEURS EN COOPERATIVE with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about LES ARTISANS BATISSEURS EN COOPERATIVE

What is the revenue of LES ARTISANS BATISSEURS EN COOPERATIVE ?

The revenue of LES ARTISANS BATISSEURS EN COOPERATIVE in 2024 is 1.3 M€.

Is LES ARTISANS BATISSEURS EN COOPERATIVE profitable?

Yes, LES ARTISANS BATISSEURS EN COOPERATIVE generated a net profit of 8 k€ in 2024.

Where is the headquarters of LES ARTISANS BATISSEURS EN COOPERATIVE ?

The headquarters of LES ARTISANS BATISSEURS EN COOPERATIVE is located in LA TESTE-DE-BUCH (33260), in the department Gironde.

Where to find the tax return of LES ARTISANS BATISSEURS EN COOPERATIVE ?

The tax return of LES ARTISANS BATISSEURS EN COOPERATIVE 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 LES ARTISANS BATISSEURS EN COOPERATIVE operate?

LES ARTISANS BATISSEURS EN COOPERATIVE 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.