LES COMPAGNONS CONSTRUC MAISONS INDIVID : revenue, balance sheet and financial ratios

LES COMPAGNONS CONSTRUC MAISONS INDIVID is a French company founded 43 years ago, specialized in the sector Construction de maisons individuelles. Based in PERRIGNY-LES-DIJON (21160), this company of category PME shows in 2025 a revenue of 9.8 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 COMPAGNONS CONSTRUC MAISONS INDIVID (SIREN 327095287)
Indicator 2025 2024 2023 2022 2020 2019 2018 2017
Revenue 9 804 560 € 9 901 386 € 16 006 660 € 14 931 943 € 10 925 970 € 10 565 621 € 11 427 680 € 10 099 912 €
Net income -20 373 € -173 791 € 191 209 € 202 465 € 98 806 € -121 171 € 192 340 € 307 698 €
EBITDA -59 663 € -187 486 € 705 660 € 409 897 € 107 410 € -40 470 € 484 132 € 617 727 €
Net margin -0.2% -1.8% 1.2% 1.4% 0.9% -1.1% 1.7% 3.0%

Revenue and income statement

In 2025, LES COMPAGNONS CONSTRUC MAISONS INDIVID achieves revenue of 9.8 M€. Activity remains stable over the period (CAGR: -0.4%). Slight decline of -1% vs 2024. After deducting consumption (3.6 M€), gross margin stands at 6.2 M€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -60 k€, representing -0.6% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -20 k€ (-0.2% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

9 804 560 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 205 958 €

EBITDA (2025) ?
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

-59 663 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-4 106 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-20 373 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.6%

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 12%. 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 25%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

12.085%

Financial autonomy (2025) ?
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

24.789%

Cash flow / Revenue (2025) ?
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

-0.015%

Repayment capacity (2025) ?
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

-92.679

Asset age ratio (2025) ?
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

8.0%

Solvency indicators evolution
LES COMPAGNONS CONSTRUC MAISONS INDIVID

Sector positioning

Debt ratio
12.09 2025
2023
2024
2025
Q1: 0.63
Med: 12.67
Q3: 36.22
Good -7 pts over 3 years

In 2025, the debt ratio of LES COMPAGNONS CONSTRUC M... (12.09) 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
24.79% 2025
2023
2024
2025
Q1: 17.16%
Med: 36.58%
Q3: 57.45%
Average -16 pts over 3 years

In 2025, the financial autonomy of LES COMPAGNONS CONSTRUC M... (24.8%) 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
-92.68 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.09 years
Q3: 0.88 years
Excellent -44 pts over 3 years

In 2025, the repayment capacity of LES COMPAGNONS CONSTRUC M... (-92.68) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 120.92. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

120.924

Interest coverage (2025) ?
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

-44.295

Liquidity indicators evolution
LES COMPAGNONS CONSTRUC MAISONS INDIVID

Sector positioning

Liquidity ratio
120.92 2025
2023
2024
2025
Q1: 139.05
Med: 206.45
Q3: 306.65
Watch -7 pts over 3 years

In 2025, the liquidity ratio of LES COMPAGNONS CONSTRUC M... (120.92) 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
-44.3x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 2.25x
Watch -54 pts over 3 years

In 2025, the interest coverage of LES COMPAGNONS CONSTRUC M... (-44.3x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 72 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 98 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 27 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 108 days of revenue, i.e. 2.9 M€ to permanently finance. Over 2017-2025, WCR increased by +55%, requiring additional financing.

Operating WCR (2025) ?
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

2 928 524 €

Customer credit (2025) ?
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

72 j

Supplier credit (2025) ?
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

98 j

Inventory turnover (2025) ?
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

27 j

WCR in days of revenue (2025) ?
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

108 j

WCR and payment terms evolution
LES COMPAGNONS CONSTRUC MAISONS INDIVID

Positioning of LES COMPAGNONS CONSTRUC MAISONS INDIVID 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 COMPAGNONS CONSTRUC MAISONS INDIVID is estimated at 1 078 857 € (range 750 806€ - 4 230 005€). 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 2025
113 transactions
750k€ 1078k€ 4230k€
1 078 857 € Range: 750 806€ - 4 230 005€
NAF 5 all-time

Valuation method used

Revenue Multiple
9 804 560 € × 0.11x = 1 078 857 €
Range: 750 807€ - 4 230 005€

Only this financial indicator is available for this company.

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 COMPAGNONS CONSTRUC MAISONS INDIVID with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about LES COMPAGNONS CONSTRUC MAISONS INDIVID

What is the revenue of LES COMPAGNONS CONSTRUC MAISONS INDIVID ?

The revenue of LES COMPAGNONS CONSTRUC MAISONS INDIVID in 2025 is 9.8 M€.

Is LES COMPAGNONS CONSTRUC MAISONS INDIVID profitable?

LES COMPAGNONS CONSTRUC MAISONS INDIVID recorded a net loss in 2025.

Where is the headquarters of LES COMPAGNONS CONSTRUC MAISONS INDIVID ?

The headquarters of LES COMPAGNONS CONSTRUC MAISONS INDIVID is located in PERRIGNY-LES-DIJON (21160), in the department Cote-d'Or.

Where to find the tax return of LES COMPAGNONS CONSTRUC MAISONS INDIVID ?

The tax return of LES COMPAGNONS CONSTRUC MAISONS INDIVID 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 COMPAGNONS CONSTRUC MAISONS INDIVID operate?

LES COMPAGNONS CONSTRUC MAISONS INDIVID 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.