L'UNION DES COMPAGNONS BATISSEURS : revenue, balance sheet and financial ratios

L'UNION DES COMPAGNONS BATISSEURS is a French company founded 21 years ago, specialized in the sector Agencement de lieux de vente. Based in AULNAY-SOUS-BOIS (93600), this company of category PME shows in 2024 a revenue of 15.0 M€. 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 - L'UNION DES COMPAGNONS BATISSEURS (SIREN 478055163)
Indicator 2024 2023 2020 2019 2018 2017 2016
Revenue 15 030 756 € N/C N/C N/C N/C 5 221 796 € 3 086 564 €
Net income 2 646 516 € 1 395 106 € 395 766 € 489 009 € 552 291 € 407 638 € 227 679 €
EBITDA 2 982 007 € N/C N/C N/C N/C 589 460 € 326 045 €
Net margin 17.6% N/C N/C N/C N/C 7.8% 7.4%

Revenue and income statement

In 2024, L'UNION DES COMPAGNONS BATISSEURS achieves revenue of 15.0 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +21.9%. After deducting consumption (2.5 M€), gross margin stands at 12.6 M€, i.e. a rate of 84%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.0 M€, representing 19.8% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.6 M€, i.e. 17.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

15 030 756 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

12 552 110 €

EBITDA (2024) ?
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

2 982 007 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 519 727 €

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

2 646 516 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

19.8%

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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 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 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.3% 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 (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

0.118%

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

34.194%

Cash flow / Revenue (2024) ?
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

17.328%

Repayment capacity (2024) ?
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

0.002

Solvency indicators evolution
L'UNION DES COMPAGNONS BATISSEURS

Sector positioning

Debt ratio
0.12 2024
2020
2023
2024
Q1: 2.25
Med: 21.46
Q3: 59.11
Excellent

In 2024, the debt ratio of L'UNION DES COMPAGNONS BA... (0.12) 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
34.19% 2024
2020
2023
2024
Q1: 16.37%
Med: 35.85%
Q3: 53.47%
Average -13 pts over 3 years

In 2024, the financial autonomy of L'UNION DES COMPAGNONS BA... (34.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2024
2024
Q1: 0.0 years
Med: 0.21 years
Q3: 1.49 years
Good

In 2024, the repayment capacity of L'UNION DES COMPAGNONS BA... (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

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

0.0

Interest coverage (2024) ?
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

0.292

Liquidity indicators evolution
L'UNION DES COMPAGNONS BATISSEURS

Sector positioning

Liquidity ratio
0.0 2024
2020
2023
2024
Q1: 138.32
Med: 193.45
Q3: 288.62
Watch -54 pts over 3 years

In 2024, the liquidity ratio of L'UNION DES COMPAGNONS BA... (0.00) 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
0.29x 2024
2024
Q1: 0.0x
Med: 0.28x
Q3: 2.51x
Good

In 2024, the interest coverage of L'UNION DES COMPAGNONS BA... (0.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 100 days. Excellent situation: suppliers finance 100 days of the operating cycle (retail model). WCR is negative (-131 days): operations structurally generate cash. Notable WCR improvement over the period (-1516%), freeing up cash.

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

-5 482 318 €

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

0 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

100 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 in days of revenue (2024) ?
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

-131 j

WCR and payment terms evolution
L'UNION DES COMPAGNONS BATISSEURS

Positioning of L'UNION DES COMPAGNONS BATISSEURS in its sector

Comparison with sector Agencement de lieux de vente

Valuation estimate

Based on 51 transactions of similar company sales in 2024, the value of L'UNION DES COMPAGNONS BATISSEURS is estimated at 4 756 166 € (range 2 327 208€ - 7 972 579€). With an EBITDA of 2 982 007€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.14x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
51 tx
2327k€ 4756k€ 7972k€
4 756 166 € Range: 2 327 208€ - 7 972 579€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 982 007 € × 1.6x
Estimation 4 625 744 €
2 558 838€ - 6 221 155€
Revenue Multiple 30%
15 030 756 € × 0.14x
Estimation 2 151 301 €
1 122 442€ - 2 541 594€
Net Income Multiple 20%
2 646 516 € × 3.4x
Estimation 8 989 521 €
3 555 284€ - 20 497 620€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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 (Agencement de lieux de vente)

Compare L'UNION DES COMPAGNONS BATISSEURS with other companies in the same sector:

Voir toutes les statistiques du secteur Agencement de lieux de vente

Frequently asked questions about L'UNION DES COMPAGNONS BATISSEURS

What is the revenue of L'UNION DES COMPAGNONS BATISSEURS ?

The revenue of L'UNION DES COMPAGNONS BATISSEURS in 2024 is 15.0 M€.

Is L'UNION DES COMPAGNONS BATISSEURS profitable?

Yes, L'UNION DES COMPAGNONS BATISSEURS generated a net profit of 2.6 M€ in 2024.

Where is the headquarters of L'UNION DES COMPAGNONS BATISSEURS ?

The headquarters of L'UNION DES COMPAGNONS BATISSEURS is located in AULNAY-SOUS-BOIS (93600), in the department Seine-Saint-Denis.

Where to find the tax return of L'UNION DES COMPAGNONS BATISSEURS ?

The tax return of L'UNION DES COMPAGNONS BATISSEURS 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'UNION DES COMPAGNONS BATISSEURS operate?

L'UNION DES COMPAGNONS BATISSEURS operates in the sector Agencement de lieux de vente (NAF code 43.32C). See the 'Sector positioning' section above to compare the company with its competitors.