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LES ASSOCIES DE LA CONSTRUCTION : revenue, balance sheet and financial ratios

LES ASSOCIES DE LA CONSTRUCTION is a French company founded 3 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in L'UNION (31240), this company of category PME shows in 2024 a net income positive of 78 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - LES ASSOCIES DE LA CONSTRUCTION (SIREN 915304059)
Indicator 2024
Revenue N/C
Net income 77 856 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2024, LES ASSOCIES DE LA CONSTRUCTION generates positive net income of 78 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

77 856 €

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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 23%. 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 26%. The balance between equity and debt is satisfactory.

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

23.462%

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

26.214%

Asset age ratio (2024) ?
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

71.3%

Solvency indicators evolution
LES ASSOCIES DE LA CONSTRUCTION

Sector positioning

Debt ratio
23.46 2024
2024
Q1: 1.22
Med: 17.24
Q3: 51.22
Average

In 2024, the debt ratio of LES ASSOCIES DE LA CONSTR... (23.46) 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
26.21% 2024
2024
Q1: 11.2%
Med: 33.35%
Q3: 54.16%
Average

In 2024, the financial autonomy of LES ASSOCIES DE LA CONSTR... (26.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 138.04. 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

138.042

Liquidity indicators evolution
LES ASSOCIES DE LA CONSTRUCTION

Sector positioning

Liquidity ratio
138.04 2024
2024
Q1: 138.63
Med: 197.26
Q3: 306.79
Watch

In 2024, the liquidity ratio of LES ASSOCIES DE LA CONSTR... (138.04) 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.

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: 399 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 370 days. The company must finance 29 days of gap between collections and payments.

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

0 €

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

399 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

370 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 and payment terms evolution
LES ASSOCIES DE LA CONSTRUCTION

Positioning of LES ASSOCIES DE LA CONSTRUCTION in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 200 519€ to 663 855€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
200k€ 364k€ 663k€
364 209 € Range: 200 519€ - 663 855€
NAF 5 année 2024
How is this estimate calculated?

This estimate is based on the analysis of 25 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 maçonnerie générale et gros œuvre de bâtiment)

Compare LES ASSOCIES DE LA CONSTRUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about LES ASSOCIES DE LA CONSTRUCTION

What is the revenue of LES ASSOCIES DE LA CONSTRUCTION ?

The revenue of LES ASSOCIES DE LA CONSTRUCTION is not publicly disclosed (confidential accounts filed with INPI).

Is LES ASSOCIES DE LA CONSTRUCTION profitable?

Yes, LES ASSOCIES DE LA CONSTRUCTION generated a net profit of 78 k€ in 2024.

Where is the headquarters of LES ASSOCIES DE LA CONSTRUCTION ?

The headquarters of LES ASSOCIES DE LA CONSTRUCTION is located in L'UNION (31240), in the department Haute-Garonne.

Where to find the tax return of LES ASSOCIES DE LA CONSTRUCTION ?

The tax return of LES ASSOCIES DE LA CONSTRUCTION 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 ASSOCIES DE LA CONSTRUCTION operate?

LES ASSOCIES DE LA CONSTRUCTION operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.