RECHERCHE DEVELOP MATERIAUX CONSTRUCTION : revenue, balance sheet and financial ratios

RECHERCHE DEVELOP MATERIAUX CONSTRUCTION is a French company founded 35 years ago, specialized in the sector Activités des sociétés holding. Based in POMPIGNAC (33370), this company of category PME shows in 2024 a revenue of 35 k€. 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 - RECHERCHE DEVELOP MATERIAUX CONSTRUCTION (SIREN 380703116)
Indicator 2024 2023 2022 2021 2020 2015
Revenue 35 141 € 37 026 € 28 204 € 23 854 € 25 342 € 36 684 €
Net income -11 223 € 4 115 € 4 037 € 32 100 € 15 789 € -84 462 €
EBITDA 1 284 € 2 575 € -585 € 107 € -970 € 5 637 €
Net margin -31.9% 11.1% 14.3% 134.6% 62.3% -230.2%

Revenue and income statement

In 2024, RECHERCHE DEVELOP MATERIAUX CONSTRUCTION achieves revenue of 35 k€. Activity remains stable over the period (CAGR: -0.5%). Slight decline of -5% vs 2023. After deducting consumption (0 €), gross margin stands at 35 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1 k€, representing 3.7% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -50%, reducing margin by 3.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -11 k€ (-31.9% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

35 141 €

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

35 141 €

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

1 284 €

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

1 061 €

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

-11 223 €

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

3.7%

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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 1%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

0.501%

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

0.461%

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

-31.311%

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

0.0

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

5.7%

Solvency indicators evolution
RECHERCHE DEVELOP MATERIAUX CONSTRUCTION

Sector positioning

Debt ratio
0.5 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Good

In 2024, the debt ratio of RECHERCHE DEVELOP MATERIA... (0.50) 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
0.46% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Average

In 2024, the financial autonomy of RECHERCHE DEVELOP MATERIA... (0.5%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Excellent

In 2024, the repayment capacity of RECHERCHE DEVELOP MATERIA... (0.00) 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 77.68. 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 3529.5x. Operating income very largely covers interest expenses: high safety margin.

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

77.683

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

3529.517

Liquidity indicators evolution
RECHERCHE DEVELOP MATERIAUX CONSTRUCTION

Sector positioning

Liquidity ratio
77.68 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average

In 2024, the liquidity ratio of RECHERCHE DEVELOP MATERIA... (77.68) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
3529.52x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Excellent +50 pts over 3 years

In 2024, the interest coverage of RECHERCHE DEVELOP MATERIA... (3529.5x) 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: 65 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. The company must finance 3 days of gap between collections and payments. WCR is negative (-1527 days): operations structurally generate cash. Notable WCR improvement over the period (-638%), freeing up cash.

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

-149 080 €

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

65 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

62 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

0 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

-1527 j

WCR and payment terms evolution
RECHERCHE DEVELOP MATERIAUX CONSTRUCTION

Positioning of RECHERCHE DEVELOP MATERIAUX CONSTRUCTION in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of RECHERCHE DEVELOP MATERIAUX CONSTRUCTION is estimated at 11 639 € (range 5 483€ - 15 911€). With an EBITDA of 1 284€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.59x (in line with sector norms). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
54 tx
5k€ 11k€ 15k€
11 639 € Range: 5 483€ - 15 911€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 284 € × 4.8x
Estimation 6 209 €
1 051€ - 10 700€
Revenue Multiple 30%
35 141 € × 0.59x
Estimation 20 690 €
12 872€ - 24 597€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sociétés holding)

Compare RECHERCHE DEVELOP MATERIAUX CONSTRUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about RECHERCHE DEVELOP MATERIAUX CONSTRUCTION

What is the revenue of RECHERCHE DEVELOP MATERIAUX CONSTRUCTION ?

The revenue of RECHERCHE DEVELOP MATERIAUX CONSTRUCTION in 2024 is 35 k€.

Is RECHERCHE DEVELOP MATERIAUX CONSTRUCTION profitable?

RECHERCHE DEVELOP MATERIAUX CONSTRUCTION recorded a net loss in 2024.

Where is the headquarters of RECHERCHE DEVELOP MATERIAUX CONSTRUCTION ?

The headquarters of RECHERCHE DEVELOP MATERIAUX CONSTRUCTION is located in POMPIGNAC (33370), in the department Gironde.

Where to find the tax return of RECHERCHE DEVELOP MATERIAUX CONSTRUCTION ?

The tax return of RECHERCHE DEVELOP MATERIAUX CONSTRUCTION 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 RECHERCHE DEVELOP MATERIAUX CONSTRUCTION operate?

RECHERCHE DEVELOP MATERIAUX CONSTRUCTION operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.