PLEE CONSTRUCTIONS : revenue, balance sheet and financial ratios

PLEE CONSTRUCTIONS is a French company founded 27 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in CHANCEAUX-SUR-CHOISILLE (37390), this company of category PME shows in 2025 a revenue of 30.6 M€. 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

Financial history - PLEE CONSTRUCTIONS (SIREN 422301325)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 30 640 353 € 29 430 840 € 26 509 187 € 21 618 561 € 25 305 300 € 25 262 980 € 21 657 286 € 23 154 591 € 28 037 781 €
Net income 2 304 419 € 1 898 007 € 1 575 721 € 1 658 221 € 1 784 008 € 922 401 € 948 111 € 1 686 695 € 2 295 964 €
EBITDA 3 458 674 € 3 027 735 € 2 568 797 € 2 423 908 € 3 005 727 € 1 688 131 € 1 508 971 € 2 460 788 € 2 804 466 €
Net margin 7.5% 6.4% 5.9% 7.7% 7.0% 3.7% 4.4% 7.3% 8.2%

Revenue and income statement

In 2025, PLEE CONSTRUCTIONS achieves revenue of 30.6 M€. Revenue is growing positively over 9 years (CAGR: +1.1%). Vs 2024: +4%. After deducting consumption (7.9 M€), gross margin stands at 22.8 M€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.5 M€, representing 11.3% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.3 M€, i.e. 7.5% 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

30 640 353 €

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

22 771 579 €

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

3 458 674 €

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

2 968 212 €

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

2 304 419 €

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

11.3%

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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 7%. 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 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

6.676%

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

16.458%

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

9.019%

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

0.305

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

21.6%

Solvency indicators evolution
PLEE CONSTRUCTIONS

Sector positioning

Debt ratio
6.68 2025
2023
2024
2025
Q1: 5.28
Med: 20.31
Q3: 51.55
Good

In 2025, the debt ratio of PLEE CONSTRUCTIONS (6.68) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
16.46% 2025
2023
2024
2025
Q1: 23.56%
Med: 42.46%
Q3: 60.5%
Average -9 pts over 3 years

In 2025, the financial autonomy of PLEE CONSTRUCTIONS (16.5%) 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
0.3 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.41 years
Q3: 1.27 years
Good +14 pts over 3 years

In 2025, the repayment capacity of PLEE CONSTRUCTIONS (0.30) 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 118.61. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

118.611

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

0.03

Liquidity indicators evolution
PLEE CONSTRUCTIONS

Sector positioning

Liquidity ratio
118.61 2025
2023
2024
2025
Q1: 151.13
Med: 212.95
Q3: 324.57
Watch

In 2025, the liquidity ratio of PLEE CONSTRUCTIONS (118.61) 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
0.03x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.75x
Q3: 3.45x
Average

In 2025, the interest coverage of PLEE CONSTRUCTIONS (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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. The company must finance 1 days of gap between collections and payments. Inventory turnover is 434 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-3 days): operations structurally generate cash. Over 2017-2025, WCR increased by +64%, 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

-266 265 €

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

57 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

56 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

434 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

-3 j

WCR and payment terms evolution
PLEE CONSTRUCTIONS

Positioning of PLEE CONSTRUCTIONS 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 (22 transactions). This range of 2 323 805€ to 12 993 792€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
2323k€ 4062k€ 12993k€
4 062 181 € Range: 2 323 805€ - 12 993 792€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 PLEE CONSTRUCTIONS 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 PLEE CONSTRUCTIONS

What is the revenue of PLEE CONSTRUCTIONS ?

The revenue of PLEE CONSTRUCTIONS in 2025 is 30.6 M€.

Is PLEE CONSTRUCTIONS profitable?

Yes, PLEE CONSTRUCTIONS generated a net profit of 2.3 M€ in 2025.

Where is the headquarters of PLEE CONSTRUCTIONS ?

The headquarters of PLEE CONSTRUCTIONS is located in CHANCEAUX-SUR-CHOISILLE (37390), in the department Indre-et-Loire.

Where to find the tax return of PLEE CONSTRUCTIONS ?

The tax return of PLEE CONSTRUCTIONS 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 PLEE CONSTRUCTIONS operate?

PLEE CONSTRUCTIONS 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.