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SAS PEREIRA BATIMENT : revenue, balance sheet and financial ratios

SAS PEREIRA BATIMENT is a French company founded 5 years ago, specialized in the sector Construction de maisons individuelles. Based in CHENNEVIERES-SUR-MARNE (94430), this company of category PME shows in 2023 a revenue of 31 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SAS PEREIRA BATIMENT (SIREN 899345763)
Indicator 2023
Revenue 31 350 €
Net income -323 €
EBITDA 752 €
Net margin -1.0%

Revenue and income statement

In 2023, SAS PEREIRA BATIMENT achieves revenue of 31 k€. After deducting consumption (3 k€), gross margin stands at 29 k€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 752 €, representing 2.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -323 € (-1.0% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

31 350 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

28 538 €

EBITDA (2023) ?
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

752 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

567 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-323 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.4%

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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 2%. 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 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.637%

Financial autonomy (2023) ?
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

59.837%

Cash flow / Revenue (2023) ?
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

-0.418%

Repayment capacity (2023) ?
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

0.0

Asset age ratio (2023) ?
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

66.6%

Solvency indicators evolution
SAS PEREIRA BATIMENT

Sector positioning

Debt ratio
1.64 2023
2023
Q1: 0.0
Med: 12.06
Q3: 55.15
Good

In 2023, the debt ratio of SAS PEREIRA BATIMENT (1.64) 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
59.84% 2023
2023
Q1: 5.39%
Med: 23.43%
Q3: 45.33%
Excellent

In 2023, the financial autonomy of SAS PEREIRA BATIMENT (59.8%) 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
0.0 years 2023
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.0 years
Excellent

In 2023, the repayment capacity of SAS PEREIRA BATIMENT (0.00) 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 247.41. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

247.406

Interest coverage (2023) ?
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
SAS PEREIRA BATIMENT

Sector positioning

Liquidity ratio
247.41 2023
2023
Q1: 124.68
Med: 178.64
Q3: 285.95
Good

In 2023, the liquidity ratio of SAS PEREIRA BATIMENT (247.41) 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
0.0x 2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.57x
Average

In 2023, the interest coverage of SAS PEREIRA BATIMENT (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: 321 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. The gap of 279 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 448 days of revenue, i.e. 39 k€ to permanently finance.

Operating WCR (2023) ?
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

39 005 €

Customer credit (2023) ?
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

321 j

Supplier credit (2023) ?
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

42 j

Inventory turnover (2023) ?
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 (2023) ?
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

448 j

WCR and payment terms evolution
SAS PEREIRA BATIMENT

Positioning of SAS PEREIRA BATIMENT 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 SAS PEREIRA BATIMENT is estimated at 3 008 € (range 1 546€ - 7 443€). With an EBITDA of 752€, 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 2023
113 transactions
1k€ 3k€ 7k€
3 008 € Range: 1 546€ - 7 443€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
752 € × 3.6x
Estimation 2 743 €
1 034€ - 3 794€
Revenue Multiple 30%
31 350 € × 0.11x
Estimation 3 450 €
2 401€ - 13 525€
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 SAS PEREIRA BATIMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about SAS PEREIRA BATIMENT

What is the revenue of SAS PEREIRA BATIMENT ?

The revenue of SAS PEREIRA BATIMENT in 2023 is 31 k€.

Is SAS PEREIRA BATIMENT profitable?

SAS PEREIRA BATIMENT recorded a net loss in 2023.

Where is the headquarters of SAS PEREIRA BATIMENT ?

The headquarters of SAS PEREIRA BATIMENT is located in CHENNEVIERES-SUR-MARNE (94430), in the department Val-de-Marne.

Where to find the tax return of SAS PEREIRA BATIMENT ?

The tax return of SAS PEREIRA BATIMENT 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 PEREIRA BATIMENT operate?

SAS PEREIRA BATIMENT 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.