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SARRAZIN-COUTAL ENTREPRISE : revenue, balance sheet and financial ratios

SARRAZIN-COUTAL ENTREPRISE is a French company founded 18 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in MALEMORT (19360), this company of category PME shows in 2025 a net income positive of 221 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SARRAZIN-COUTAL ENTREPRISE (SIREN 499938306)
Indicator 2025 2024 2023 2022 2021 2020 2019
Revenue N/C N/C N/C N/C N/C N/C N/C
Net income 221 161 € 331 083 € 302 986 € 192 389 € 117 169 € 61 683 € 35 863 €
EBITDA N/C N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, SARRAZIN-COUTAL ENTREPRISE generates positive net income of 221 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2025: 36 k€ -> 221 k€.

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

221 161 €

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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 13%. 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 62%. 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

12.674%

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

61.585%

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

21.7%

Solvency indicators evolution
SARRAZIN-COUTAL ENTREPRISE

Sector positioning

Debt ratio
12.67 2025
2023
2024
2025
Q1: 5.29
Med: 20.37
Q3: 51.81
Good -22 pts over 3 years

In 2025, the debt ratio of SARRAZIN-COUTAL ENTREPRISE (12.67) 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
61.59% 2025
2023
2024
2025
Q1: 23.52%
Med: 42.41%
Q3: 60.46%
Excellent

In 2025, the financial autonomy of SARRAZIN-COUTAL ENTREPRISE (61.6%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 284.97. 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

284.972

Liquidity indicators evolution
SARRAZIN-COUTAL ENTREPRISE

Sector positioning

Liquidity ratio
284.97 2025
2023
2024
2025
Q1: 151.26
Med: 213.13
Q3: 324.49
Good -9 pts over 3 years

In 2025, the liquidity ratio of SARRAZIN-COUTAL ENTREPRISE (284.97) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
SARRAZIN-COUTAL ENTREPRISE

Positioning of SARRAZIN-COUTAL ENTREPRISE in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 200 477€ to 2 330 279€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
200k€ 595k€ 2330k€
595 923 € Range: 200 477€ - 2 330 279€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 maçonnerie générale et gros œuvre de bâtiment)

Compare SARRAZIN-COUTAL ENTREPRISE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about SARRAZIN-COUTAL ENTREPRISE

What is the revenue of SARRAZIN-COUTAL ENTREPRISE ?

The revenue of SARRAZIN-COUTAL ENTREPRISE is not publicly disclosed (confidential accounts filed with INPI).

Is SARRAZIN-COUTAL ENTREPRISE profitable?

Yes, SARRAZIN-COUTAL ENTREPRISE generated a net profit of 221 k€ in 2025.

Where is the headquarters of SARRAZIN-COUTAL ENTREPRISE ?

The headquarters of SARRAZIN-COUTAL ENTREPRISE is located in MALEMORT (19360), in the department Correze.

Where to find the tax return of SARRAZIN-COUTAL ENTREPRISE ?

The tax return of SARRAZIN-COUTAL ENTREPRISE 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 SARRAZIN-COUTAL ENTREPRISE operate?

SARRAZIN-COUTAL ENTREPRISE operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.