LES DEMEURES DU TERNOIS : revenue, balance sheet and financial ratios

LES DEMEURES DU TERNOIS is a French company founded 13 years ago, specialized in the sector Construction de maisons individuelles. Based in SAINT-POL-SUR-TERNOISE (62130), this company of category PME shows in 2023 a revenue of 5.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - LES DEMEURES DU TERNOIS (SIREN 752638353)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 5 447 983 € 4 947 990 € 3 901 519 € 2 795 371 € 2 871 822 € 2 367 101 € 3 194 080 € 1 872 129 €
Net income 65 863 € 95 619 € 67 444 € 48 808 € 62 786 € 73 519 € 68 596 € 58 737 €
EBITDA 138 204 € 91 905 € -130 564 € 36 914 € 90 882 € 105 697 € 89 662 € 66 553 €
Net margin 1.2% 1.9% 1.7% 1.7% 2.2% 3.1% 2.1% 3.1%

Revenue and income statement

In 2023, LES DEMEURES DU TERNOIS achieves revenue of 5.4 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +16.5%. Vs 2022, growth of +10% (4.9 M€ -> 5.4 M€). After deducting consumption (1.9 M€), gross margin stands at 3.6 M€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 138 k€, representing 2.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 66 k€, i.e. 1.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 447 983 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 596 838 €

EBITDA (2023) ?
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

138 204 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

110 381 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

65 863 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.5%

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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 64%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

63.686%

Financial autonomy (2023) ?
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

21.559%

Cash flow / Revenue (2023) ?
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

1.965%

Repayment capacity (2023) ?
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

2.992

Asset age ratio (2023) ?
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

52.8%

Solvency indicators evolution
LES DEMEURES DU TERNOIS

Sector positioning

Debt ratio
63.69 2023
2021
2022
2023
Q1: 0.0
Med: 12.06
Q3: 55.15
Average

In 2023, the debt ratio of LES DEMEURES DU TERNOIS (63.69) 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
21.56% 2023
2021
2022
2023
Q1: 5.39%
Med: 23.43%
Q3: 45.33%
Average -16 pts over 3 years

In 2023, the financial autonomy of LES DEMEURES DU TERNOIS (21.6%) 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
2.99 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.0 years
Average

In 2023, the repayment capacity of LES DEMEURES DU TERNOIS (2.99) 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 177.36. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

177.363

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
LES DEMEURES DU TERNOIS

Sector positioning

Liquidity ratio
177.36 2023
2021
2022
2023
Q1: 124.68
Med: 178.64
Q3: 285.95
Average

In 2023, the liquidity ratio of LES DEMEURES DU TERNOIS (177.36) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.57x
Average

In 2023, the interest coverage of LES DEMEURES DU TERNOIS (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 8 days of revenue, i.e. 126 k€ to permanently finance. Over 2016-2023, WCR increased by +148%, requiring additional financing.

Operating WCR (2023) ?
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

125 903 €

Customer credit (2023) ?
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

29 j

Supplier credit (2023) ?
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

45 j

Inventory turnover (2023) ?
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

7 j

WCR in days of revenue (2023) ?
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

8 j

WCR and payment terms evolution
LES DEMEURES DU TERNOIS

Positioning of LES DEMEURES DU TERNOIS 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 DEMEURES DU TERNOIS is estimated at 464 641 € (range 231 245€ - 1 159 229€). With an EBITDA of 138 204€, 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 2023
113 transactions
231k€ 464k€ 1159k€
464 641 € Range: 231 245€ - 1 159 229€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
138 204 € × 3.6x
Estimation 504 201 €
190 007€ - 697 312€
Revenue Multiple 30%
5 447 983 € × 0.11x
Estimation 599 476 €
417 192€ - 2 350 437€
Net Income Multiple 20%
65 863 € × 2.5x
Estimation 163 491 €
55 424€ - 527 214€
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 DEMEURES DU TERNOIS with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about LES DEMEURES DU TERNOIS

What is the revenue of LES DEMEURES DU TERNOIS ?

The revenue of LES DEMEURES DU TERNOIS in 2023 is 5.4 M€.

Is LES DEMEURES DU TERNOIS profitable?

Yes, LES DEMEURES DU TERNOIS generated a net profit of 66 k€ in 2023.

Where is the headquarters of LES DEMEURES DU TERNOIS ?

The headquarters of LES DEMEURES DU TERNOIS is located in SAINT-POL-SUR-TERNOISE (62130), in the department Pas-de-Calais.

Where to find the tax return of LES DEMEURES DU TERNOIS ?

The tax return of LES DEMEURES DU TERNOIS 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 DEMEURES DU TERNOIS operate?

LES DEMEURES DU TERNOIS 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.