SAS DA COSTA BATIMENTS : revenue, balance sheet and financial ratios

SAS DA COSTA BATIMENTS is a French company founded 37 years ago, specialized in the sector Fabrication d'autres articles métalliques. Based in LECTOURE (32700), this company of category PME shows in 2024 a revenue of 6.1 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 - SAS DA COSTA BATIMENTS (SIREN 347810129)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 6 126 694 € 9 489 206 € 7 206 521 € 3 812 256 € N/C N/C N/C 2 652 027 € 2 650 200 €
Net income 291 422 € 536 259 € 197 303 € 41 977 € 114 227 € 90 445 € 46 928 € 59 524 € 63 843 €
EBITDA 516 890 € 752 565 € 308 364 € 83 914 € N/C N/C N/C 36 595 € 85 912 €
Net margin 4.8% 5.7% 2.7% 1.1% N/C N/C N/C 2.2% 2.4%

Revenue and income statement

In 2024, SAS DA COSTA BATIMENTS achieves revenue of 6.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.0%. Significant drop of -35% vs 2023. After deducting consumption (1.7 M€), gross margin stands at 4.4 M€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 517 k€, representing 8.4% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 291 k€, i.e. 4.8% 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

6 126 694 €

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

4 425 479 €

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

516 890 €

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

360 669 €

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

291 422 €

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

8.4%

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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 22%. 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 47%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (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

21.956%

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

47.478%

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

7.214%

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

0.699

Asset age ratio (2024) ?
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

52.0%

Solvency indicators evolution
SAS DA COSTA BATIMENTS

Sector positioning

Debt ratio
21.96 2024
2022
2023
2024
Q1: 3.1
Med: 19.52
Q3: 52.68
Average -23 pts over 3 years

In 2024, the debt ratio of SAS DA COSTA BATIMENTS (21.96) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
47.48% 2024
2022
2023
2024
Q1: 33.97%
Med: 53.79%
Q3: 68.02%
Average +17 pts over 3 years

In 2024, the financial autonomy of SAS DA COSTA BATIMENTS (47.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.7 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.7 years
Q3: 1.89 years
Good -23 pts over 3 years

In 2024, the repayment capacity of SAS DA COSTA BATIMENTS (0.70) 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 235.31. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 1.0x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

235.312

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

1.039

Liquidity indicators evolution
SAS DA COSTA BATIMENTS

Sector positioning

Liquidity ratio
235.31 2024
2022
2023
2024
Q1: 179.93
Med: 255.45
Q3: 415.11
Average +10 pts over 3 years

In 2024, the liquidity ratio of SAS DA COSTA BATIMENTS (235.31) 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
1.04x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.55x
Q3: 5.62x
Average -16 pts over 3 years

In 2024, the interest coverage of SAS DA COSTA BATIMENTS (1.0x) 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: 85 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. The gap of 44 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 61 days of revenue, i.e. 1.0 M€ to permanently finance. Over 2016-2024, WCR increased by +544%, 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

1 033 512 €

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

85 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

41 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

61 j

WCR and payment terms evolution
SAS DA COSTA BATIMENTS

Positioning of SAS DA COSTA BATIMENTS in its sector

Comparison with sector Fabrication d'autres articles métalliques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 355 243€ to 2 038 875€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
355k€ 599k€ 2038k€
599 775 € Range: 355 243€ - 2 038 875€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 26 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 (Fabrication d'autres articles métalliques)

Compare SAS DA COSTA BATIMENTS with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres articles métalliques

Frequently asked questions about SAS DA COSTA BATIMENTS

What is the revenue of SAS DA COSTA BATIMENTS ?

The revenue of SAS DA COSTA BATIMENTS in 2024 is 6.1 M€.

Is SAS DA COSTA BATIMENTS profitable?

Yes, SAS DA COSTA BATIMENTS generated a net profit of 291 k€ in 2024.

Where is the headquarters of SAS DA COSTA BATIMENTS ?

The headquarters of SAS DA COSTA BATIMENTS is located in LECTOURE (32700), in the department Gers.

Where to find the tax return of SAS DA COSTA BATIMENTS ?

The tax return of SAS DA COSTA BATIMENTS 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 SAS DA COSTA BATIMENTS operate?

SAS DA COSTA BATIMENTS operates in the sector Fabrication d'autres articles métalliques (NAF code 25.99B). See the 'Sector positioning' section above to compare the company with its competitors.