LES ARTISANS DU BATIMENT : revenue, balance sheet and financial ratios

LES ARTISANS DU BATIMENT is a French company founded 12 years ago, specialized in the sector Construction de maisons individuelles. Based in SAINT-OUEN-L'AUMONE (95310), this company of category PME shows in 2022 a revenue of 1.4 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 DU BATIMENT (SIREN 793162926)
Indicator 2022 2021 2020 2019
Revenue 1 375 114 € 1 135 695 € 931 737 € 393 415 €
Net income 7 460 € 43 987 € 29 589 € 17 517 €
EBITDA 20 323 € 63 399 € 34 648 € 23 332 €
Net margin 0.5% 3.9% 3.2% 4.5%

Revenue and income statement

In 2022, LES ARTISANS DU BATIMENT achieves revenue of 1.4 M€. Over the period 2019-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +51.8%. Vs 2021, growth of +21% (1.1 M€ -> 1.4 M€). After deducting consumption (393 k€), gross margin stands at 982 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20 k€, representing 1.5% of revenue. Warning negative scissor effect: despite revenue change (+21%), EBITDA varies by -68%, reducing margin by 4.1 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 7 k€, i.e. 0.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 375 114 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

981 767 €

EBITDA (2022) ?
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

20 323 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

10 933 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

7 460 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.5%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

44.231%

Financial autonomy (2022) ?
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

38.722%

Cash flow / Revenue (2022) ?
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

1.306%

Repayment capacity (2022) ?
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

3.167

Asset age ratio (2022) ?
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

55.2%

Solvency indicators evolution
LES ARTISANS DU BATIMENT

Sector positioning

Debt ratio
44.23 2022
2020
2021
2022
Q1: 0.0
Med: 13.86
Q3: 67.26
Average

In 2022, the debt ratio of LES ARTISANS DU BATIMENT (44.23) 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
38.72% 2022
2020
2021
2022
Q1: 4.18%
Med: 21.33%
Q3: 44.02%
Good +17 pts over 3 years

In 2022, the financial autonomy of LES ARTISANS DU BATIMENT (38.7%) 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
3.17 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.02 years
Q3: 1.27 years
Average

In 2022, the repayment capacity of LES ARTISANS DU BATIMENT (3.17) 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 196.73. 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 2.1x. Financial charges are adequately covered by operations.

Liquidity ratio (2022) ?
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

196.726

Interest coverage (2022) ?
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

2.111

Liquidity indicators evolution
LES ARTISANS DU BATIMENT

Sector positioning

Liquidity ratio
196.73 2022
2020
2021
2022
Q1: 122.22
Med: 173.43
Q3: 266.89
Good +20 pts over 3 years

In 2022, the liquidity ratio of LES ARTISANS DU BATIMENT (196.73) 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
2.11x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 1.6x
Excellent +50 pts over 3 years

In 2022, the interest coverage of LES ARTISANS DU BATIMENT (2.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. The company must finance 23 days of gap between collections and payments. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 33 days of revenue, i.e. 128 k€ to permanently finance. Over 2019-2022, WCR increased by +482%, requiring additional financing.

Operating WCR (2022) ?
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

127 789 €

Customer credit (2022) ?
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

42 j

Supplier credit (2022) ?
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

19 j

Inventory turnover (2022) ?
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

1 j

WCR in days of revenue (2022) ?
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

33 j

WCR and payment terms evolution
LES ARTISANS DU BATIMENT

Positioning of LES ARTISANS 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 LES ARTISANS DU BATIMENT is estimated at 86 168 € (range 46 816€ - 241 193€). With an EBITDA of 20 323€, 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 2022
113 transactions
46k€ 86k€ 241k€
86 168 € Range: 46 816€ - 241 193€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
20 323 € × 3.6x
Estimation 74 143 €
27 941€ - 102 540€
Revenue Multiple 30%
1 375 114 € × 0.11x
Estimation 151 312 €
105 303€ - 593 269€
Net Income Multiple 20%
7 460 € × 2.5x
Estimation 18 518 €
6 278€ - 59 715€
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 DU BATIMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about LES ARTISANS DU BATIMENT

What is the revenue of LES ARTISANS DU BATIMENT ?

The revenue of LES ARTISANS DU BATIMENT in 2022 is 1.4 M€.

Is LES ARTISANS DU BATIMENT profitable?

Yes, LES ARTISANS DU BATIMENT generated a net profit of 7 k€ in 2022.

Where is the headquarters of LES ARTISANS DU BATIMENT ?

The headquarters of LES ARTISANS DU BATIMENT is located in SAINT-OUEN-L'AUMONE (95310), in the department Val-d'Oise.

Where to find the tax return of LES ARTISANS DU BATIMENT ?

The tax return of LES ARTISANS 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 LES ARTISANS DU BATIMENT operate?

LES ARTISANS 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.