REUNION AMENAGEMENT FONCIER ET INVESTISSEMENT IMMOBILIER : revenue, balance sheet and financial ratios

REUNION AMENAGEMENT FONCIER ET INVESTISSEMENT IMMOBILIER is a French company founded 8 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in SAINT-PIERRE (97410), this company of category PME shows in 2023 a revenue of 275 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 - REUNION AMENAGEMENT FONCIER ET INVESTISSEMENT IMMOBILIER (SIREN 838875318)
Indicator 2023 2022
Revenue 274 747 € 1 800 779 €
Net income 6 747 € 374 191 €
EBITDA 27 197 € 502 998 €
Net margin 2.5% 20.8%

Revenue and income statement

In 2023, REUNION AMENAGEMENT FONCIER ET INVESTISSEMENT IMMOBILIER achieves revenue of 275 k€. Significant drop of -85% vs 2022. After deducting consumption (0 €), gross margin stands at 275 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 27 k€, representing 9.9% of revenue. Warning negative scissor effect: despite revenue change (-85%), EBITDA varies by -95%, reducing margin by 18.0 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 2.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

274 747 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

274 747 €

EBITDA (2023) ?
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

27 197 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

12 430 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

6 747 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.8%

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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 0%. 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). Cash flow represents 8.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2023) ?
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

0.0%

Cash flow / Revenue (2023) ?
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

8.218%

Repayment capacity (2023) ?
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 (2023) ?
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

65.8%

Solvency indicators evolution
REUNION AMENAGEMENT FONCIER ET INVESTISSEMENT IMMOBILIER

Sector positioning

Debt ratio
0.0 2023
2022
2023
Q1: 7.85
Med: 36.01
Q3: 94.84
Excellent

In 2023, the debt ratio of REUNION AMENAGEMENT FONCI... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
0.0% 2023
2022
2023
Q1: 19.68%
Med: 37.72%
Q3: 54.76%
Watch

In 2023, the financial autonomy of REUNION AMENAGEMENT FONCI... (0.0%) 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
0.0 years 2023
2022
2023
Q1: 0.0 years
Med: 0.69 years
Q3: 2.28 years
Excellent

In 2023, the repayment capacity of REUNION AMENAGEMENT FONCI... (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 334.31. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

334.311

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
REUNION AMENAGEMENT FONCIER ET INVESTISSEMENT IMMOBILIER

Sector positioning

Liquidity ratio
334.31 2023
2022
2023
Q1: 140.28
Med: 196.99
Q3: 296.56
Excellent +32 pts over 2 years

In 2023, the liquidity ratio of REUNION AMENAGEMENT FONCI... (334.31) 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.

Interest coverage
0.0x 2023
2022
2023
Q1: 0.0x
Med: 0.82x
Q3: 3.69x
Average

In 2023, the interest coverage of REUNION AMENAGEMENT FONCI... (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 587 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 417 days of revenue, i.e. 318 k€ to permanently finance.

Operating WCR (2023) ?
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

318 157 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

35 j

Inventory turnover (2023) ?
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

587 j

WCR in days of revenue (2023) ?
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

417 j

WCR and payment terms evolution
REUNION AMENAGEMENT FONCIER ET INVESTISSEMENT IMMOBILIER

Positioning of REUNION AMENAGEMENT FONCIER ET INVESTISSEMENT IMMOBILIER 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 REUNION AMENAGEMENT FONCIER ET INVESTISSEMENT IMMOBILIER is estimated at 41 925 € (range 15 699€ - 102 849€). With an EBITDA of 27 197€, 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 2023
120 transactions
15k€ 41k€ 102k€
41 925 € Range: 15 699€ - 102 849€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
27 197 € × 1.4x
Estimation 37 347 €
8 841€ - 98 980€
Revenue Multiple 30%
274 747 € × 0.22x
Estimation 61 695 €
33 185€ - 133 599€
Net Income Multiple 20%
6 747 € × 3.5x
Estimation 23 719 €
6 617€ - 66 396€

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 REUNION AMENAGEMENT FONCIER ET INVESTISSEMENT IMMOBILIER with other companies in the same sector:

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

Frequently asked questions about REUNION AMENAGEMENT FONCIER ET INVESTISSEMENT IMMOBILIER

What is the revenue of REUNION AMENAGEMENT FONCIER ET INVESTISSEMENT IMMOBILIER ?

The revenue of REUNION AMENAGEMENT FONCIER ET INVESTISSEMENT IMMOBILIER in 2023 is 275 k€.

Is REUNION AMENAGEMENT FONCIER ET INVESTISSEMENT IMMOBILIER profitable?

Yes, REUNION AMENAGEMENT FONCIER ET INVESTISSEMENT IMMOBILIER generated a net profit of 7 k€ in 2023.

Where is the headquarters of REUNION AMENAGEMENT FONCIER ET INVESTISSEMENT IMMOBILIER ?

The headquarters of REUNION AMENAGEMENT FONCIER ET INVESTISSEMENT IMMOBILIER is located in SAINT-PIERRE (97410), in the department La Reunion.

Where to find the tax return of REUNION AMENAGEMENT FONCIER ET INVESTISSEMENT IMMOBILIER ?

The tax return of REUNION AMENAGEMENT FONCIER ET INVESTISSEMENT IMMOBILIER 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 REUNION AMENAGEMENT FONCIER ET INVESTISSEMENT IMMOBILIER operate?

REUNION AMENAGEMENT FONCIER ET INVESTISSEMENT IMMOBILIER 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.