SARL MACONNERIE TRADITIONNELLE BIGUGLIA : revenue, balance sheet and financial ratios

SARL MACONNERIE TRADITIONNELLE BIGUGLIA is a French company founded 30 years ago, specialized in the sector Construction de maisons individuelles. Based in BORGO (20290), this company of category PME shows in 2022 a revenue of 829 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 - SARL MACONNERIE TRADITIONNELLE BIGUGLIA (SIREN 402219489)
Indicator 2022 2018 2017 2016 2015 2014
Revenue 829 410 € 547 188 € 555 567 € 644 128 € 272 622 € 404 128 €
Net income 40 109 € 95 763 € 91 151 € 35 358 € 34 395 € 44 388 €
EBITDA 102 358 € 105 741 € 127 562 € 31 042 € 14 705 € 60 226 €
Net margin 4.8% 17.5% 16.4% 5.5% 12.6% 11.0%

Revenue and income statement

In 2022, SARL MACONNERIE TRADITIONNELLE BIGUGLIA achieves revenue of 829 k€. Over the period 2014-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +9.4%. Vs 2018, growth of +52% (547 k€ -> 829 k€). After deducting consumption (357 k€), gross margin stands at 472 k€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 102 k€, representing 12.3% of revenue. Warning negative scissor effect: despite revenue change (+52%), EBITDA varies by -3%, reducing margin by 7.0 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 40 k€, i.e. 4.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

829 410 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

472 158 €

EBITDA (2022) ?
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

102 358 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

59 204 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

40 109 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.3%

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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 3%. 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 78%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.3% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3.256%

Financial autonomy (2022) ?
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

77.705%

Cash flow / Revenue (2022) ?
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

10.316%

Repayment capacity (2022) ?
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

0.258

Asset age ratio (2022) ?
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

30.0%

Solvency indicators evolution
SARL MACONNERIE TRADITIONNELLE BIGUGLIA

Sector positioning

Debt ratio
3.26 2022
2017
2018
2022
Q1: 0.0
Med: 13.86
Q3: 67.26
Good -23 pts over 3 years

In 2022, the debt ratio of SARL MACONNERIE TRADITION... (3.26) 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
77.7% 2022
2017
2018
2022
Q1: 4.18%
Med: 21.33%
Q3: 44.02%
Excellent

In 2022, the financial autonomy of SARL MACONNERIE TRADITION... (77.7%) 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
0.26 years 2022
2017
2018
2022
Q1: 0.0 years
Med: 0.02 years
Q3: 1.27 years
Average -20 pts over 3 years

In 2022, the repayment capacity of SARL MACONNERIE TRADITION... (0.26) 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 435.70. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

435.704

Interest coverage (2022) ?
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 MACONNERIE TRADITIONNELLE BIGUGLIA

Sector positioning

Liquidity ratio
435.7 2022
2017
2018
2022
Q1: 122.22
Med: 173.43
Q3: 266.89
Excellent

In 2022, the liquidity ratio of SARL MACONNERIE TRADITION... (435.70) 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 2022
2017
2018
2022
Q1: 0.0x
Med: 0.0x
Q3: 1.6x
Average

In 2022, the interest coverage of SARL MACONNERIE TRADITION... (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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 83 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). Overall, WCR represents 98 days of revenue, i.e. 226 k€ to permanently finance. Over 2014-2022, WCR increased by +230%, requiring additional financing.

Operating WCR (2022) ?
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

225 973 €

Customer credit (2022) ?
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

44 j

Supplier credit (2022) ?
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

83 j

Inventory turnover (2022) ?
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 (2022) ?
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

98 j

WCR and payment terms evolution
SARL MACONNERIE TRADITIONNELLE BIGUGLIA

Positioning of SARL MACONNERIE TRADITIONNELLE BIGUGLIA in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of SARL MACONNERIE TRADITIONNELLE BIGUGLIA is estimated at 234 005 € (range 96 167€ - 429 787€). With an EBITDA of 102 358€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (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 2022
113 transactions
96k€ 234k€ 429k€
234 005 € Range: 96 167€ - 429 787€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
102 358 € × 3.6x
Estimation 373 426 €
140 725€ - 516 450€
Revenue Multiple 30%
829 410 € × 0.11x
Estimation 91 265 €
63 514€ - 357 834€
Net Income Multiple 20%
40 109 € × 2.5x
Estimation 99 562 €
33 752€ - 321 061€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction de maisons individuelles)

Compare SARL MACONNERIE TRADITIONNELLE BIGUGLIA with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about SARL MACONNERIE TRADITIONNELLE BIGUGLIA

What is the revenue of SARL MACONNERIE TRADITIONNELLE BIGUGLIA ?

The revenue of SARL MACONNERIE TRADITIONNELLE BIGUGLIA in 2022 is 829 k€.

Is SARL MACONNERIE TRADITIONNELLE BIGUGLIA profitable?

Yes, SARL MACONNERIE TRADITIONNELLE BIGUGLIA generated a net profit of 40 k€ in 2022.

Where is the headquarters of SARL MACONNERIE TRADITIONNELLE BIGUGLIA ?

The headquarters of SARL MACONNERIE TRADITIONNELLE BIGUGLIA is located in BORGO (20290).

Where to find the tax return of SARL MACONNERIE TRADITIONNELLE BIGUGLIA ?

The tax return of SARL MACONNERIE TRADITIONNELLE BIGUGLIA 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 MACONNERIE TRADITIONNELLE BIGUGLIA operate?

SARL MACONNERIE TRADITIONNELLE BIGUGLIA operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.