MD CONSTRUCTION MA : revenue, balance sheet and financial ratios

MD CONSTRUCTION MA is a French company founded 14 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in MONTELIMAR (26200), this company of category PME shows in 2024 a revenue of 8.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - MD CONSTRUCTION MA (SIREN 534091236)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 8 429 344 € 9 522 616 € 8 309 100 € 8 309 383 € 8 813 243 € 9 841 617 € 12 630 012 € 11 862 448 €
Net income 210 144 € 284 366 € 275 695 € 265 853 € 337 497 € 120 251 € 216 832 € 254 417 €
EBITDA -87 847 € 510 827 € 445 239 € 440 571 € 613 074 € 203 462 € 434 563 € 420 428 €
Net margin 2.5% 3.0% 3.3% 3.2% 3.8% 1.2% 1.7% 2.1%

Revenue and income statement

In 2024, MD CONSTRUCTION MA achieves revenue of 8.4 M€. Activity remains stable over the period (CAGR: -4.2%). Significant drop of -11% vs 2023. After deducting consumption (1.5 M€), gross margin stands at 7.0 M€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -88 k€, representing -1.0% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -117%, reducing margin by 6.4 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 210 k€, i.e. 2.5% 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

8 429 344 €

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

6 974 550 €

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

-87 847 €

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

-169 089 €

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

210 144 €

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

-1.0%

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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 47%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

46.978%

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

40.579%

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

-2.184%

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

-3.375

Asset age ratio (2024) ?
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

43.8%

Solvency indicators evolution
MD CONSTRUCTION MA

Sector positioning

Debt ratio
46.98 2024
2021
2023
2024
Q1: 1.22
Med: 17.24
Q3: 51.22
Average

In 2024, the debt ratio of MD CONSTRUCTION MA (46.98) 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
40.58% 2024
2021
2023
2024
Q1: 11.2%
Med: 33.35%
Q3: 54.16%
Good +8 pts over 3 years

In 2024, the financial autonomy of MD CONSTRUCTION MA (40.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-3.38 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.03 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of MD CONSTRUCTION MA (-3.38) 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 224.62. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

224.621

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

-18.524

Liquidity indicators evolution
MD CONSTRUCTION MA

Sector positioning

Liquidity ratio
224.62 2024
2021
2023
2024
Q1: 138.63
Med: 197.26
Q3: 306.79
Good

In 2024, the liquidity ratio of MD CONSTRUCTION MA (224.62) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-18.52x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.21x
Average -50 pts over 3 years

In 2024, the interest coverage of MD CONSTRUCTION MA (-18.5x) 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: 52 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. The company must finance 3 days of gap between collections and payments. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 96 days of revenue, i.e. 2.2 M€ to permanently finance.

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

2 238 412 €

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

52 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

49 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

1 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

96 j

WCR and payment terms evolution
MD CONSTRUCTION MA

Positioning of MD CONSTRUCTION MA in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 883 751€ to 2 783 896€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
883k€ 1461k€ 2783k€
1 461 566 € Range: 883 751€ - 2 783 896€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare MD CONSTRUCTION MA with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about MD CONSTRUCTION MA

What is the revenue of MD CONSTRUCTION MA ?

The revenue of MD CONSTRUCTION MA in 2024 is 8.4 M€.

Is MD CONSTRUCTION MA profitable?

Yes, MD CONSTRUCTION MA generated a net profit of 210 k€ in 2024.

Where is the headquarters of MD CONSTRUCTION MA ?

The headquarters of MD CONSTRUCTION MA is located in MONTELIMAR (26200), in the department Drome.

Where to find the tax return of MD CONSTRUCTION MA ?

The tax return of MD CONSTRUCTION MA 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 MD CONSTRUCTION MA operate?

MD CONSTRUCTION MA operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.