SARL BETON 74 : revenue, balance sheet and financial ratios

SARL BETON 74 is a French company founded 56 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in EPAGNY METZ-TESSY (74370), this company of category PME shows in 2024 a revenue of 103 k€. 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 - SARL BETON 74 (SIREN 327020947)
Indicator 2024 2023 2019 2018 2017
Revenue 102 645 € 75 416 € 70 493 € 69 298 € 68 554 €
Net income 43 430 € 31 854 € 26 809 € 26 438 € 23 281 €
EBITDA 54 669 € 41 971 € 36 794 € 36 181 € 34 601 €
Net margin 42.3% 42.2% 38.0% 38.2% 34.0%

Revenue and income statement

In 2024, SARL BETON 74 achieves revenue of 103 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.9%. Vs 2023, growth of +36% (75 k€ -> 103 k€). After deducting consumption (0 €), gross margin stands at 103 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 55 k€, representing 53.3% of revenue. Warning negative scissor effect: despite revenue change (+36%), EBITDA varies by +30%, reducing margin by 2.4 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 43 k€, i.e. 42.3% of revenue. This profit can be retained or distributed to shareholders.

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

102 645 €

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

102 645 €

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

54 669 €

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

54 669 €

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

43 430 €

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

53.3%

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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 83%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 42.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.0%

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

83.434%

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

42.311%

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

Solvency indicators evolution
SARL BETON 74

Sector positioning

Debt ratio
0.0 2024
2019
2023
2024
Q1: -21.15
Med: 5.9
Q3: 146.94
Good +20 pts over 3 years

In 2024, the debt ratio of SARL BETON 74 (0.00) 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
83.43% 2024
2019
2023
2024
Q1: 0.03%
Med: 27.42%
Q3: 73.8%
Excellent

In 2024, the financial autonomy of SARL BETON 74 (83.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2024
2019
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.59 years
Good

In 2024, the repayment capacity of SARL BETON 74 (0.00) 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 595.64. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

595.644

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

0.0

Liquidity indicators evolution
SARL BETON 74

Sector positioning

Liquidity ratio
595.64 2024
2019
2023
2024
Q1: 83.19
Med: 307.52
Q3: 1319.53
Good -12 pts over 3 years

In 2024, the liquidity ratio of SARL BETON 74 (595.64) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2024
2019
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Average

In 2024, the interest coverage of SARL BETON 74 (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: 75 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 97 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Overall, WCR represents 84 days of revenue, i.e. 24 k€ to permanently finance. Over 2017-2024, WCR increased by +45%, requiring additional financing.

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

24 083 €

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

75 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

97 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

84 j

WCR and payment terms evolution
SARL BETON 74

Positioning of SARL BETON 74 in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of SARL BETON 74 is estimated at 237 096 € (range 67 806€ - 426 915€). With an EBITDA of 54 669€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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.

Estimated enterprise value 2024
169 transactions
67k€ 237k€ 426k€
237 096 € Range: 67 806€ - 426 915€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
54 669 € × 5.6x
Estimation 306 137 €
81 036€ - 546 417€
Revenue Multiple 30%
102 645 € × 0.81x
Estimation 82 796 €
31 639€ - 154 395€
Net Income Multiple 20%
43 430 € × 6.8x
Estimation 295 946 €
88 982€ - 536 944€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare SARL BETON 74 with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SARL BETON 74

What is the revenue of SARL BETON 74 ?

The revenue of SARL BETON 74 in 2024 is 103 k€.

Is SARL BETON 74 profitable?

Yes, SARL BETON 74 generated a net profit of 43 k€ in 2024.

Where is the headquarters of SARL BETON 74 ?

The headquarters of SARL BETON 74 is located in EPAGNY METZ-TESSY (74370), in the department Haute-Savoie.

Where to find the tax return of SARL BETON 74 ?

The tax return of SARL BETON 74 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 SARL BETON 74 operate?

SARL BETON 74 operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.