L'IMMOBILIERE CONSTRUCTION : revenue, balance sheet and financial ratios

L'IMMOBILIERE CONSTRUCTION is a French company founded 24 years ago, specialized in the sector Construction de maisons individuelles. Based in MARSEILLE (13013), this company of category PME shows in 2023 a revenue of 53 k€. 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 - L'IMMOBILIERE CONSTRUCTION (SIREN 438196461)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 53 018 € 65 761 € 241 476 € 1 063 909 € 4 127 431 € 1 177 899 € 1 314 260 € 1 802 620 €
Net income 6 722 € -11 101 € -136 806 € 93 755 € 778 867 € 44 798 € 166 882 € 157 456 €
EBITDA -24 188 € -17 791 € -138 020 € 123 087 € 1 153 625 € 49 178 € 249 065 € 209 586 €
Net margin 12.7% -16.9% -56.7% 8.8% 18.9% 3.8% 12.7% 8.7%

Revenue and income statement

In 2023, L'IMMOBILIERE CONSTRUCTION achieves revenue of 53 k€. Revenue is declining over the period 2016-2023 (CAGR: -39.6%). Significant drop of -19% vs 2022. After deducting consumption (0 €), gross margin stands at 53 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -24 k€, representing -45.6% of revenue. Warning negative scissor effect: despite revenue change (-19%), EBITDA varies by -36%, reducing margin by 18.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 12.7% 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

53 018 €

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

53 018 €

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

-24 188 €

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

-23 822 €

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

6 722 €

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

-45.6%

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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 0%. 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 96%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 12.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.0%

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

95.807%

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

11.979%

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

0.0

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

4.4%

Solvency indicators evolution
L'IMMOBILIERE CONSTRUCTION

Sector positioning

Debt ratio
0.0 2023
2021
2022
2023
Q1: 0.0
Med: 12.08
Q3: 55.11
Excellent

In 2023, the debt ratio of L'IMMOBILIERE CONSTRUCTION (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
95.81% 2023
2021
2022
2023
Q1: 5.38%
Med: 23.42%
Q3: 45.31%
Excellent

In 2023, the financial autonomy of L'IMMOBILIERE CONSTRUCTION (95.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.0 years
Excellent

In 2023, the repayment capacity of L'IMMOBILIERE CONSTRUCTION (0.00) 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 2359.56. 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

2359.557

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
L'IMMOBILIERE CONSTRUCTION

Sector positioning

Liquidity ratio
2359.56 2023
2021
2022
2023
Q1: 124.74
Med: 178.67
Q3: 285.81
Excellent

In 2023, the liquidity ratio of L'IMMOBILIERE CONSTRUCTION (2359.56) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.58x
Average

In 2023, the interest coverage of L'IMMOBILIERE CONSTRUCTION (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: 105 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 161 days. Excellent situation: suppliers finance 56 days of the operating cycle (retail model). Overall, WCR represents 3979 days of revenue, i.e. 586 k€ to permanently finance. Over 2016-2023, WCR increased by +1911%, 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

586 032 €

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

105 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

161 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

0 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

3979 j

WCR and payment terms evolution
L'IMMOBILIERE CONSTRUCTION

Positioning of L'IMMOBILIERE CONSTRUCTION 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 L'IMMOBILIERE CONSTRUCTION is estimated at 10 174 € (range 4 698€ - 35 247€). 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
4k€ 10k€ 35k€
10 174 € Range: 4 698€ - 35 247€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
53 018 € × 0.11x
Estimation 5 834 €
4 060€ - 22 874€
Net Income Multiple 20%
6 722 € × 2.5x
Estimation 16 686 €
5 657€ - 53 808€
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 L'IMMOBILIERE CONSTRUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about L'IMMOBILIERE CONSTRUCTION

What is the revenue of L'IMMOBILIERE CONSTRUCTION ?

The revenue of L'IMMOBILIERE CONSTRUCTION in 2023 is 53 k€.

Is L'IMMOBILIERE CONSTRUCTION profitable?

Yes, L'IMMOBILIERE CONSTRUCTION generated a net profit of 7 k€ in 2023.

Where is the headquarters of L'IMMOBILIERE CONSTRUCTION ?

The headquarters of L'IMMOBILIERE CONSTRUCTION is located in MARSEILLE (13013), in the department Bouches-du-Rhone.

Where to find the tax return of L'IMMOBILIERE CONSTRUCTION ?

The tax return of L'IMMOBILIERE 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 L'IMMOBILIERE CONSTRUCTION operate?

L'IMMOBILIERE CONSTRUCTION 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.