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SAS LE TOIT COUTAINVILLAIS : revenue, balance sheet and financial ratios

SAS LE TOIT COUTAINVILLAIS is a French company founded 15 years ago, specialized in the sector Activité des économistes de la construction. Based in AGON-COUTAINVILLE (50230), this company of category PME shows in 2021 a revenue of 50 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 - SAS LE TOIT COUTAINVILLAIS (SIREN 531707586)
Indicator 2021
Revenue 49 501 €
Net income 30 144 €
EBITDA 36 048 €
Net margin 60.9%

Revenue and income statement

In 2021, SAS LE TOIT COUTAINVILLAIS achieves revenue of 50 k€. After deducting consumption (0 €), gross margin stands at 50 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 36 k€, representing 72.8% of 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 30 k€, i.e. 60.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

49 501 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

49 501 €

EBITDA (2021) ?
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

36 048 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

44 607 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

30 144 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

72.8%

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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 4%. 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 repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 61.2% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3.933%

Financial autonomy (2021) ?
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

53.554%

Cash flow / Revenue (2021) ?
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

61.245%

Repayment capacity (2021) ?
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

0.088

Asset age ratio (2021) ?
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

53.6%

Solvency indicators evolution
SAS LE TOIT COUTAINVILLAIS

Sector positioning

Debt ratio
3.93 2021
2021
Q1: 0.15
Med: 17.93
Q3: 82.76
Good

In 2021, the debt ratio of SAS LE TOIT COUTAINVILLAIS (3.93) 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
53.55% 2021
2021
Q1: 7.13%
Med: 29.87%
Q3: 57.36%
Good

In 2021, the financial autonomy of SAS LE TOIT COUTAINVILLAIS (53.5%) 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
0.09 years 2021
2021
Q1: 0.0 years
Med: 0.01 years
Q3: 1.33 years
Average

In 2021, the repayment capacity of SAS LE TOIT COUTAINVILLAIS (0.09) 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 222.44. 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 3.2x. Financial charges are adequately covered by operations.

Liquidity ratio (2021) ?
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

222.435

Interest coverage (2021) ?
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

3.174

Liquidity indicators evolution
SAS LE TOIT COUTAINVILLAIS

Sector positioning

Liquidity ratio
222.44 2021
2021
Q1: 142.39
Med: 221.4
Q3: 352.97
Good

In 2021, the liquidity ratio of SAS LE TOIT COUTAINVILLAIS (222.44) 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
3.17x 2021
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.93x
Excellent

In 2021, the interest coverage of SAS LE TOIT COUTAINVILLAIS (3.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. Excellent situation: suppliers finance 44 days of the operating cycle (retail model). Inventory turnover is 853 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 598 days of revenue, i.e. 82 k€ to permanently finance.

Operating WCR (2021) ?
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

82 166 €

Customer credit (2021) ?
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

33 j

Supplier credit (2021) ?
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

77 j

Inventory turnover (2021) ?
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

853 j

WCR in days of revenue (2021) ?
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

598 j

WCR and payment terms evolution
SAS LE TOIT COUTAINVILLAIS

Positioning of SAS LE TOIT COUTAINVILLAIS in its sector

Comparison with sector Activité des économistes de la construction

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of SAS LE TOIT COUTAINVILLAIS is estimated at 97 098 € (range 23 222€ - 160 716€). With an EBITDA of 36 048€, the sector multiple of 3.5x is applied. The price/revenue ratio is 0.36x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
98 tx
23k€ 97k€ 160k€
97 098 € Range: 23 222€ - 160 716€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
36 048 € × 3.5x
Estimation 124 879 €
31 117€ - 204 724€
Revenue Multiple 30%
49 501 € × 0.36x
Estimation 17 993 €
5 908€ - 30 445€
Net Income Multiple 20%
30 144 € × 4.9x
Estimation 146 305 €
29 458€ - 246 106€
How is this estimate calculated?

This estimate is based on the analysis of 98 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 (Activité des économistes de la construction)

Compare SAS LE TOIT COUTAINVILLAIS with other companies in the same sector:

Voir toutes les statistiques du secteur Activité des économistes de la construction

Frequently asked questions about SAS LE TOIT COUTAINVILLAIS

What is the revenue of SAS LE TOIT COUTAINVILLAIS ?

The revenue of SAS LE TOIT COUTAINVILLAIS in 2021 is 50 k€.

Is SAS LE TOIT COUTAINVILLAIS profitable?

Yes, SAS LE TOIT COUTAINVILLAIS generated a net profit of 30 k€ in 2021.

Where is the headquarters of SAS LE TOIT COUTAINVILLAIS ?

The headquarters of SAS LE TOIT COUTAINVILLAIS is located in AGON-COUTAINVILLE (50230), in the department Manche.

Where to find the tax return of SAS LE TOIT COUTAINVILLAIS ?

The tax return of SAS LE TOIT COUTAINVILLAIS 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 LE TOIT COUTAINVILLAIS operate?

SAS LE TOIT COUTAINVILLAIS operates in the sector Activité des économistes de la construction (NAF code 74.90A). See the 'Sector positioning' section above to compare the company with its competitors.