PROVENCE TERRASSEMENT : revenue, balance sheet and financial ratios

PROVENCE TERRASSEMENT is a French company founded 12 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in CHATEAU-ARNOUX-SAINT-AUBAN (04160), this company of category PME shows in 2016 a revenue of 443 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - PROVENCE TERRASSEMENT (SIREN 797439171)
Indicator 2016 2015
Revenue 442 545 € 376 072 €
Net income 763 € 24 355 €
EBITDA 25 642 € 38 652 €
Net margin 0.2% 6.5%

Revenue and income statement

In 2016, PROVENCE TERRASSEMENT achieves revenue of 443 k€. Vs 2015, growth of +18% (376 k€ -> 443 k€). After deducting consumption (127 k€), gross margin stands at 316 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 26 k€, representing 5.8% of revenue. Warning negative scissor effect: despite revenue change (+18%), EBITDA varies by -34%, reducing margin by 4.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 763 €, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

442 545 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

315 538 €

EBITDA (2016) ?
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

25 642 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

606 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

763 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.8%

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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 146%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 21%. 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 5.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

146.249%

Financial autonomy (2016) ?
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

21.157%

Cash flow / Revenue (2016) ?
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

5.829%

Repayment capacity (2016) ?
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

2.528

Asset age ratio (2016) ?
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

72.0%

Solvency indicators evolution
PROVENCE TERRASSEMENT

Sector positioning

Debt ratio
146.25 2016
2015
2016
Q1: 3.86
Med: 30.1
Q3: 95.52
Average

In 2016, the debt ratio of PROVENCE TERRASSEMENT (146.25) 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
21.16% 2016
2015
2016
Q1: 15.87%
Med: 34.56%
Q3: 53.44%
Average -28 pts over 2 years

In 2016, the financial autonomy of PROVENCE TERRASSEMENT (21.2%) 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
2.53 years 2016
2015
2016
Q1: 0.0 years
Med: 0.43 years
Q3: 1.79 years
Average

In 2016, the repayment capacity of PROVENCE TERRASSEMENT (2.53) 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 118.08. 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 10.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2016) ?
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

118.081

Interest coverage (2016) ?
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

10.128

Liquidity indicators evolution
PROVENCE TERRASSEMENT

Sector positioning

Liquidity ratio
118.08 2016
2015
2016
Q1: 120.72
Med: 172.42
Q3: 271.83
Watch -36 pts over 2 years

In 2016, the liquidity ratio of PROVENCE TERRASSEMENT (118.08) 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
10.13x 2016
2015
2016
Q1: 0.0x
Med: 1.19x
Q3: 5.24x
Excellent

In 2016, the interest coverage of PROVENCE TERRASSEMENT (10.1x) 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: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Excellent situation: suppliers finance 40 days of the operating cycle (retail model). Inventory turnover is 73 days (= Average inventory / Cost of goods x 360). WCR is negative (-29 days): operations structurally generate cash.

Operating WCR (2016) ?
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

-35 536 €

Customer credit (2016) ?
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

22 j

Supplier credit (2016) ?
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

62 j

Inventory turnover (2016) ?
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

73 j

WCR in days of revenue (2016) ?
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

-29 j

WCR and payment terms evolution
PROVENCE TERRASSEMENT

Positioning of PROVENCE 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 PROVENCE TERRASSEMENT is estimated at 47 954 € (range 20 353€ - 112 720€). With an EBITDA of 25 642€, 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 2016
120 transactions
20k€ 47k€ 112k€
47 954 € Range: 20 353€ - 112 720€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
25 642 € × 1.4x
Estimation 35 211 €
8 336€ - 93 321€
Revenue Multiple 30%
442 545 € × 0.22x
Estimation 99 374 €
53 452€ - 215 193€
Net Income Multiple 20%
763 € × 3.5x
Estimation 2 682 €
748€ - 7 509€

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 PROVENCE 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 PROVENCE TERRASSEMENT

What is the revenue of PROVENCE TERRASSEMENT ?

The revenue of PROVENCE TERRASSEMENT in 2016 is 443 k€.

Is PROVENCE TERRASSEMENT profitable?

Yes, PROVENCE TERRASSEMENT generated a net profit of 763€ in 2016.

Where is the headquarters of PROVENCE TERRASSEMENT ?

The headquarters of PROVENCE TERRASSEMENT is located in CHATEAU-ARNOUX-SAINT-AUBAN (04160), in the department Alpes-de-Haute-Provence.

Where to find the tax return of PROVENCE TERRASSEMENT ?

The tax return of PROVENCE 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 PROVENCE TERRASSEMENT operate?

PROVENCE 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.