SIREN : 413826504
[ND] is a French company founded 29 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in PIERRELATTE ([ND]), this company of category PME shows in 2023 a revenue of 90 k€. 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 89 618 € | 114 375 € | 96 612 € | 114 362 € | 116 843 € | 103 542 € | 103 919 € |
| Net income | 10 094 € | 32 497 € | 27 534 € | 33 623 € | 26 536 € | 25 458 € | 27 881 € |
| EBITDA | 26 093 € | 47 068 € | 40 307 € | 44 705 € | 37 650 € | 32 088 € | 36 585 € |
| Net margin | 11.3% | 28.4% | 28.5% | 29.4% | 22.7% | 24.6% | 26.8% |
In 2023, [ND] achieves revenue of 90 k€. Activity remains stable over the period (CAGR: -2.1%). Significant drop of -22% vs 2022. After deducting consumption (2 k€), gross margin stands at 87 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 26 k€, representing 29.1% of revenue. Warning negative scissor effect: despite revenue change (-22%), EBITDA varies by -45%, reducing margin by 12.0 pts. This reflects costs rising faster than 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 10 k€, i.e. 11.3% of revenue. This profit can be retained or distributed to shareholders.
89 618 €
87 401 €
26 093 €
10 469 €
10 094 €
29.1%
The debt ratio (= Financial debt / Equity x 100) stands at 97%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 28.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
97.338%
47.969%
28.696%
1.638
25.7%
In 2023, the debt ratio of [ND] (97.34) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2023, the financial autonomy of [ND] (48.0%) 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.
In 2023, the repayment capacity of [ND] (1.64) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 709.39. 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 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.
709.387
1.433
In 2023, the liquidity ratio of [ND] (709.39) 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.
In 2023, the interest coverage of [ND] (1.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 79 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. The gap of 57 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 170 days of revenue, i.e. 42 k€ to permanently finance. Over 2016-2023, WCR increased by +95%, requiring additional financing.
42 319 €
79 j
22 j
10 j
170 j
Based on 120 transactions of similar company sales (all years), the value of [ND] is estimated at 31 049 € (range 9 468€ - 80 421€). With an EBITDA of 26 093€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (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.
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This estimate is based on the analysis of 120 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare [ND] with other companies in the same sector:
Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires
The revenue of [ND] in 2023 is 90 k€.
Yes, [ND] generated a net profit of 10 k€ in 2023.
The headquarters of [ND] is located in PIERRELATTE ([ND]).
The tax return of [ND] 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).
[ND] operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.