SARL CUMINETTI PERE ET FILS : revenue, balance sheet and financial ratios

SARL CUMINETTI PERE ET FILS is a French company founded 38 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in TARASCON-SUR-ARIEGE (09400), this company of category PME shows in 2025 a revenue of 1.2 M€. 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 - SARL CUMINETTI PERE ET FILS (SIREN 345406136)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 1 151 973 € 1 330 393 € 2 089 937 € 1 944 458 € 1 835 398 € 1 524 237 € 1 313 712 € 1 200 570 € 1 468 855 € 1 601 507 € 1 663 378 €
Net income 10 934 € 11 967 € 43 836 € 36 504 € 95 241 € 220 773 € 233 019 € 101 383 € 608 105 € -239 656 € 83 168 €
EBITDA -252 158 € -299 065 € 87 128 € 10 049 € 58 968 € 146 501 € 41 925 € -118 115 € 77 620 € -88 897 € 62 536 €
Net margin 0.9% 0.9% 2.1% 1.9% 5.2% 14.5% 17.7% 8.4% 41.4% -15.0% 5.0%

Revenue and income statement

In 2025, SARL CUMINETTI PERE ET FILS achieves revenue of 1.2 M€. Activity remains stable over the period (CAGR: -3.6%). Significant drop of -13% vs 2024. After deducting consumption (280 k€), gross margin stands at 872 k€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -252 k€, representing -21.9% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, i.e. 0.9% 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

1 151 973 €

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

872 442 €

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

-252 158 €

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

8 904 €

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

10 934 €

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

-21.9%

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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 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 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

6.794%

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

54.314%

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

-21.767%

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

-0.196

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

14.7%

Solvency indicators evolution
SARL CUMINETTI PERE ET FILS

Sector positioning

Debt ratio
6.79 2025
2023
2024
2025
Q1: 10.88
Med: 32.33
Q3: 73.84
Excellent

In 2025, the debt ratio of SARL CUMINETTI PERE ET FILS (6.79) 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
54.31% 2025
2023
2024
2025
Q1: 28.2%
Med: 44.38%
Q3: 58.62%
Good -8 pts over 3 years

In 2025, the financial autonomy of SARL CUMINETTI PERE ET FILS (54.3%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-0.2 years 2025
2023
2024
2025
Q1: 0.13 years
Med: 0.86 years
Q3: 2.05 years
Excellent

In 2025, the repayment capacity of SARL CUMINETTI PERE ET FILS (-0.20) 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 182.49. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

182.493

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

-0.268

Liquidity indicators evolution
SARL CUMINETTI PERE ET FILS

Sector positioning

Liquidity ratio
182.49 2025
2023
2024
2025
Q1: 152.14
Med: 210.22
Q3: 308.83
Average -12 pts over 3 years

In 2025, the liquidity ratio of SARL CUMINETTI PERE ET FILS (182.49) 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
-0.27x 2025
2023
2024
2025
Q1: 0.03x
Med: 2.39x
Q3: 5.71x
Average

In 2025, the interest coverage of SARL CUMINETTI PERE ET FILS (-0.3x) 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: 173 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 120 days. The gap of 53 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 27 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 222 days of revenue, i.e. 709 k€ to permanently finance. Over 2015-2025, WCR increased by +56%, 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

708 878 €

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

173 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

120 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

27 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

222 j

WCR and payment terms evolution
SARL CUMINETTI PERE ET FILS

Positioning of SARL CUMINETTI PERE ET FILS 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 SARL CUMINETTI PERE ET FILS is estimated at 170 581 € (range 87 772€ - 379 136€). 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 2025
120 transactions
87k€ 170k€ 379k€
170 581 € Range: 87 772€ - 379 136€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 151 973 € × 0.22x
Estimation 258 677 €
139 138€ - 560 160€
Net Income Multiple 20%
10 934 € × 3.5x
Estimation 38 438 €
10 723€ - 107 599€

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 SARL CUMINETTI PERE ET FILS with other companies in the same sector:

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

Frequently asked questions about SARL CUMINETTI PERE ET FILS

What is the revenue of SARL CUMINETTI PERE ET FILS ?

The revenue of SARL CUMINETTI PERE ET FILS in 2025 is 1.2 M€.

Is SARL CUMINETTI PERE ET FILS profitable?

Yes, SARL CUMINETTI PERE ET FILS generated a net profit of 11 k€ in 2025.

Where is the headquarters of SARL CUMINETTI PERE ET FILS ?

The headquarters of SARL CUMINETTI PERE ET FILS is located in TARASCON-SUR-ARIEGE (09400), in the department Ariege.

Where to find the tax return of SARL CUMINETTI PERE ET FILS ?

The tax return of SARL CUMINETTI PERE ET FILS 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 CUMINETTI PERE ET FILS operate?

SARL CUMINETTI PERE ET FILS 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.