LES ARTISANS CONSTRUCTEURS TOULOUSAINS : revenue, balance sheet and financial ratios

LES ARTISANS CONSTRUCTEURS TOULOUSAINS is a French company founded 13 years ago, specialized in the sector Construction de maisons individuelles. Based in AUTERIVE (31190), this company of category PME shows in 2019 a revenue of 2.9 M€. 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 - LES ARTISANS CONSTRUCTEURS TOULOUSAINS (SIREN 792261760)
Indicator 2019 2018
Revenue 2 906 499 € 3 228 694 €
Net income 268 738 € -156 356 €
EBITDA 283 970 € -159 001 €
Net margin 9.2% -4.8%

Revenue and income statement

In 2019, LES ARTISANS CONSTRUCTEURS TOULOUSAINS achieves revenue of 2.9 M€. Slight decline of -10% vs 2018. After deducting consumption (455 k€), gross margin stands at 2.5 M€, i.e. a rate of 84%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 284 k€, representing 9.8% of revenue. Positive scissor effect: EBITDA margin improves by +14.7 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 269 k€, i.e. 9.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 906 499 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 451 362 €

EBITDA (2019) ?
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

283 970 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

268 647 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

268 738 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.8%

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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 481%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.1% 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 (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

480.627%

Financial autonomy (2019) ?
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

11.344%

Cash flow / Revenue (2019) ?
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

10.073%

Repayment capacity (2019) ?
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

0.076

Asset age ratio (2019) ?
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

55.3%

Solvency indicators evolution
LES ARTISANS CONSTRUCTEURS TOULOUSAINS

Sector positioning

Debt ratio
480.63 2019
2018
2019
Q1: 0.04
Med: 8.04
Q3: 43.24
Average +50 pts over 2 years

In 2019, the debt ratio of LES ARTISANS CONSTRUCTEUR... (480.63) 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
11.34% 2019
2018
2019
Q1: 4.2%
Med: 22.8%
Q3: 45.31%
Average -16 pts over 2 years

In 2019, the financial autonomy of LES ARTISANS CONSTRUCTEUR... (11.3%) 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
0.08 years 2019
2018
2019
Q1: 0.0 years
Med: 0.01 years
Q3: 0.65 years
Average +28 pts over 2 years

In 2019, the repayment capacity of LES ARTISANS CONSTRUCTEUR... (0.08) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 103.18. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2019) ?
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

103.178

Interest coverage (2019) ?
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

0.105

Liquidity indicators evolution
LES ARTISANS CONSTRUCTEURS TOULOUSAINS

Sector positioning

Liquidity ratio
103.18 2019
2018
2019
Q1: 118.74
Med: 165.19
Q3: 258.01
Watch

In 2019, the liquidity ratio of LES ARTISANS CONSTRUCTEUR... (103.18) 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
0.1x 2019
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 1.64x
Good +27 pts over 2 years

In 2019, the interest coverage of LES ARTISANS CONSTRUCTEUR... (0.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-2 days): operations structurally generate cash.

Operating WCR (2019) ?
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

-12 672 €

Customer credit (2019) ?
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

32 j

Supplier credit (2019) ?
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

56 j

Inventory turnover (2019) ?
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

21 j

WCR in days of revenue (2019) ?
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

-2 j

WCR and payment terms evolution
LES ARTISANS CONSTRUCTEURS TOULOUSAINS

Positioning of LES ARTISANS CONSTRUCTEURS TOULOUSAINS 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 CONSTRUCTEURS TOULOUSAINS is estimated at 747 357 € (range 307 205€ - 1 522 810€). With an EBITDA of 283 970€, 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 2019
113 transactions
307k€ 747k€ 1522k€
747 357 € Range: 307 205€ - 1 522 810€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
283 970 € × 3.6x
Estimation 1 035 990 €
390 411€ - 1 432 778€
Revenue Multiple 30%
2 906 499 € × 0.11x
Estimation 319 820 €
222 572€ - 1 253 958€
Net Income Multiple 20%
268 738 € × 2.5x
Estimation 667 084 €
226 146€ - 2 151 170€
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 CONSTRUCTEURS TOULOUSAINS with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about LES ARTISANS CONSTRUCTEURS TOULOUSAINS

What is the revenue of LES ARTISANS CONSTRUCTEURS TOULOUSAINS ?

The revenue of LES ARTISANS CONSTRUCTEURS TOULOUSAINS in 2019 is 2.9 M€.

Is LES ARTISANS CONSTRUCTEURS TOULOUSAINS profitable?

Yes, LES ARTISANS CONSTRUCTEURS TOULOUSAINS generated a net profit of 269 k€ in 2019.

Where is the headquarters of LES ARTISANS CONSTRUCTEURS TOULOUSAINS ?

The headquarters of LES ARTISANS CONSTRUCTEURS TOULOUSAINS is located in AUTERIVE (31190), in the department Haute-Garonne.

Where to find the tax return of LES ARTISANS CONSTRUCTEURS TOULOUSAINS ?

The tax return of LES ARTISANS CONSTRUCTEURS TOULOUSAINS 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 CONSTRUCTEURS TOULOUSAINS operate?

LES ARTISANS CONSTRUCTEURS TOULOUSAINS 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.