OUEST TERRASSEMENT : revenue, balance sheet and financial ratios

OUEST TERRASSEMENT is a French company founded 26 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in CARENTAN-LES-MARAIS (50480), this company of category PME shows in 2025 a revenue of 4.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - OUEST TERRASSEMENT (SIREN 428139810)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 4 189 371 € N/C 4 052 264 € N/C N/C N/C N/C 2 536 709 € 2 531 957 €
Net income 19 619 € 84 042 € 143 993 € 1 308 € -70 250 € -54 027 € 85 811 € 43 174 € 25 674 €
EBITDA 64 266 € N/C 202 273 € N/C N/C N/C N/C 94 017 € 87 272 €
Net margin 0.5% N/C 3.6% N/C N/C N/C N/C 1.7% 1.0%

Revenue and income statement

In 2025, OUEST TERRASSEMENT achieves revenue of 4.2 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.5%. After deducting consumption (1.6 M€), gross margin stands at 2.6 M€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 64 k€, representing 1.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 0.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 189 371 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 584 947 €

EBITDA (2025) ?
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

64 266 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

81 990 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

19 619 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.5%

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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 49%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

49.175%

Financial autonomy (2025) ?
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

27.633%

Cash flow / Revenue (2025) ?
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

1.065%

Repayment capacity (2025) ?
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

2.469

Asset age ratio (2025) ?
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

33.8%

Solvency indicators evolution
OUEST TERRASSEMENT

Sector positioning

Debt ratio
49.17 2025
2023
2024
2025
Q1: 10.74
Med: 32.22
Q3: 74.39
Average -9 pts over 3 years

In 2025, the debt ratio of OUEST TERRASSEMENT (49.17) 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
27.63% 2025
2023
2024
2025
Q1: 28.37%
Med: 44.6%
Q3: 59.15%
Watch -5 pts over 3 years

In 2025, the financial autonomy of OUEST TERRASSEMENT (27.6%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
2.47 years 2025
2023
2025
Q1: 0.12 years
Med: 0.84 years
Q3: 2.05 years
Average

In 2025, the repayment capacity of OUEST TERRASSEMENT (2.47) 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 130.03. 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 14.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

130.028

Interest coverage (2025) ?
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

14.725

Liquidity indicators evolution
OUEST TERRASSEMENT

Sector positioning

Liquidity ratio
130.03 2025
2023
2024
2025
Q1: 152.57
Med: 212.5
Q3: 308.92
Watch -7 pts over 3 years

In 2025, the liquidity ratio of OUEST TERRASSEMENT (130.03) 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
14.72x 2025
2023
2025
Q1: 0.0x
Med: 2.22x
Q3: 5.58x
Excellent

In 2025, the interest coverage of OUEST TERRASSEMENT (14.7x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 92 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 80 days. The company must finance 12 days of gap between collections and payments. Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 114 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2017-2025, WCR increased by +119%, requiring additional financing.

Operating WCR (2025) ?
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

1 330 335 €

Customer credit (2025) ?
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

92 j

Supplier credit (2025) ?
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

80 j

Inventory turnover (2025) ?
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

15 j

WCR in days of revenue (2025) ?
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

114 j

WCR and payment terms evolution
OUEST TERRASSEMENT

Positioning of OUEST TERRASSEMENT in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of OUEST TERRASSEMENT is estimated at 340 137 € (range 166 094€ - 766 696€). With an EBITDA of 64 266€, 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.

Estimated enterprise value 2025
120 transactions
166k€ 340k€ 766k€
340 137 € Range: 166 094€ - 766 696€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
64 266 € × 1.4x
Estimation 88 249 €
20 891€ - 233 888€
Revenue Multiple 30%
4 189 371 € × 0.22x
Estimation 940 729 €
506 003€ - 2 037 131€
Net Income Multiple 20%
19 619 € × 3.5x
Estimation 68 969 €
19 240€ - 193 067€

Valuation evolution

How is this estimate calculated?

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.

  • 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 terrassement courants et travaux préparatoires)

Compare OUEST TERRASSEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about OUEST TERRASSEMENT

What is the revenue of OUEST TERRASSEMENT ?

The revenue of OUEST TERRASSEMENT in 2025 is 4.2 M€.

Is OUEST TERRASSEMENT profitable?

Yes, OUEST TERRASSEMENT generated a net profit of 20 k€ in 2025.

Where is the headquarters of OUEST TERRASSEMENT ?

The headquarters of OUEST TERRASSEMENT is located in CARENTAN-LES-MARAIS (50480), in the department Manche.

Where to find the tax return of OUEST TERRASSEMENT ?

The tax return of OUEST TERRASSEMENT 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 OUEST TERRASSEMENT operate?

OUEST TERRASSEMENT 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.