LES CONSTRUCTIONSBOIS ECO : revenue, balance sheet and financial ratios

LES CONSTRUCTIONSBOIS ECO is a French company founded 8 years ago, specialized in the sector Fabrication de charpentes et d'autres menuiseries. Based in LE LAMENTIN (97232), this company of category PME shows in 2021 a revenue of 696 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 CONSTRUCTIONSBOIS ECO (SIREN 830954228)
Indicator 2021 2020 2019
Revenue 696 500 € 241 320 € 849 899 €
Net income 51 703 € -279 903 € 186 760 €
EBITDA 52 670 € -263 450 € 230 050 €
Net margin 7.4% -116.0% 22.0%

Revenue and income statement

In 2021, LES CONSTRUCTIONSBOIS ECO achieves revenue of 696 k€. Revenue is declining over the period 2019-2021 (CAGR: -9.5%). Vs 2020, growth of +189% (241 k€ -> 696 k€). After deducting consumption (176 k€), gross margin stands at 521 k€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 53 k€, representing 7.6% of revenue. Positive scissor effect: EBITDA margin improves by +116.7 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 52 k€, i.e. 7.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

696 500 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

520 739 €

EBITDA (2021) ?
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

52 670 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

47 537 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

51 703 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.6%

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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 1143%. 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 8.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1143.459%

Financial autonomy (2021) ?
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

2.096%

Cash flow / Revenue (2021) ?
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

8.011%

Repayment capacity (2021) ?
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

4.515

Asset age ratio (2021) ?
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

65.4%

Solvency indicators evolution
LES CONSTRUCTIONSBOIS ECO

Sector positioning

Debt ratio
1143.46 2021
2019
2020
2021
Q1: 6.73
Med: 36.02
Q3: 102.31
Watch +41 pts over 3 years

In 2021, the debt ratio of LES CONSTRUCTIONSBOIS ECO (1143.46) 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
2.1% 2021
2019
2020
2021
Q1: 15.15%
Med: 37.25%
Q3: 57.3%
Average -19 pts over 3 years

In 2021, the financial autonomy of LES CONSTRUCTIONSBOIS ECO (2.1%) 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
4.51 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.91 years
Q3: 3.06 years
Watch +42 pts over 3 years

In 2021, the repayment capacity of LES CONSTRUCTIONSBOIS ECO (4.51) 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 125.91. 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 7.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

125.906

Interest coverage (2021) ?
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

7.04

Liquidity indicators evolution
LES CONSTRUCTIONSBOIS ECO

Sector positioning

Liquidity ratio
125.91 2021
2019
2020
2021
Q1: 149.03
Med: 217.55
Q3: 309.93
Watch -9 pts over 3 years

In 2021, the liquidity ratio of LES CONSTRUCTIONSBOIS ECO (125.91) 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
7.04x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.81x
Q3: 3.15x
Excellent +25 pts over 3 years

In 2021, the interest coverage of LES CONSTRUCTIONSBOIS ECO (7.0x) 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: 206 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1075 days. Excellent situation: suppliers finance 869 days of the operating cycle (retail model). Overall, WCR represents 352 days of revenue, i.e. 681 k€ to permanently finance. Over 2019-2021, WCR increased by +28%, requiring additional financing.

Operating WCR (2021) ?
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

680 864 €

Customer credit (2021) ?
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

206 j

Supplier credit (2021) ?
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

1075 j

Inventory turnover (2021) ?
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

-35 j

WCR in days of revenue (2021) ?
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

352 j

WCR and payment terms evolution
LES CONSTRUCTIONSBOIS ECO

Positioning of LES CONSTRUCTIONSBOIS ECO in its sector

Comparison with sector Fabrication de charpentes et d'autres menuiseries

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 48 131€ to 237 127€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
48k€ 94k€ 237k€
94 676 € Range: 48 131€ - 237 127€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 44 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 (Fabrication de charpentes et d'autres menuiseries)

Compare LES CONSTRUCTIONSBOIS ECO with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de charpentes et d'autres menuiseries

Frequently asked questions about LES CONSTRUCTIONSBOIS ECO

What is the revenue of LES CONSTRUCTIONSBOIS ECO ?

The revenue of LES CONSTRUCTIONSBOIS ECO in 2021 is 696 k€.

Is LES CONSTRUCTIONSBOIS ECO profitable?

Yes, LES CONSTRUCTIONSBOIS ECO generated a net profit of 52 k€ in 2021.

Where is the headquarters of LES CONSTRUCTIONSBOIS ECO ?

The headquarters of LES CONSTRUCTIONSBOIS ECO is located in LE LAMENTIN (97232), in the department Martinique.

Where to find the tax return of LES CONSTRUCTIONSBOIS ECO ?

The tax return of LES CONSTRUCTIONSBOIS ECO 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 CONSTRUCTIONSBOIS ECO operate?

LES CONSTRUCTIONSBOIS ECO operates in the sector Fabrication de charpentes et d'autres menuiseries (NAF code 16.23Z). See the 'Sector positioning' section above to compare the company with its competitors.