SECOND OEUVRE DU BATIMENT D'AQUITAINE : revenue, balance sheet and financial ratios

SECOND OEUVRE DU BATIMENT D'AQUITAINE is a French company founded 31 years ago, specialized in the sector Travaux de menuiserie métallique et serrurerie. Based in CENON (33150), this company of category PME shows in 2024 a revenue of 779 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 - SECOND OEUVRE DU BATIMENT D'AQUITAINE (SIREN 399603174)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016
Revenue 779 345 € 1 587 645 € 1 254 419 € 1 204 836 € 1 201 849 € N/C N/C N/C
Net income 78 596 € 195 452 € 177 996 € 75 909 € 100 294 € 93 234 € 144 418 € 97 553 €
EBITDA -666 € 191 238 € 120 591 € 44 310 € 43 609 € N/C N/C N/C
Net margin 10.1% 12.3% 14.2% 6.3% 8.3% N/C N/C N/C

Revenue and income statement

In 2024, SECOND OEUVRE DU BATIMENT D'AQUITAINE achieves revenue of 779 k€. Revenue is declining over the period 2019-2024 (CAGR: -8.3%). Significant drop of -51% vs 2023. After deducting consumption (43 k€), gross margin stands at 737 k€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -666 €, representing -0.1% of revenue. Warning negative scissor effect: despite revenue change (-51%), EBITDA varies by -100%, reducing margin by 12.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 79 k€, i.e. 10.1% 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

779 345 €

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

736 802 €

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

-666 €

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

114 174 €

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

78 596 €

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

-0.1%

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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 1%. 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 83%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.691%

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

82.662%

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

-4.677%

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

-0.068

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

23.3%

Solvency indicators evolution
SECOND OEUVRE DU BATIMENT D'AQUITAINE

Sector positioning

Debt ratio
0.69 2024
2022
2023
2024
Q1: 3.86
Med: 18.7
Q3: 47.26
Excellent

In 2024, the debt ratio of SECOND OEUVRE DU BATIMENT... (0.69) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
82.66% 2024
2022
2023
2024
Q1: 22.22%
Med: 43.8%
Q3: 59.91%
Excellent +6 pts over 3 years

In 2024, the financial autonomy of SECOND OEUVRE DU BATIMENT... (82.7%) 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
-0.07 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.34 years
Q3: 1.4 years
Excellent

In 2024, the repayment capacity of SECOND OEUVRE DU BATIMENT... (-0.07) 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 533.63. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

533.626

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

0.0

Liquidity indicators evolution
SECOND OEUVRE DU BATIMENT D'AQUITAINE

Sector positioning

Liquidity ratio
533.63 2024
2022
2023
2024
Q1: 164.13
Med: 228.07
Q3: 326.05
Excellent +26 pts over 3 years

In 2024, the liquidity ratio of SECOND OEUVRE DU BATIMENT... (533.63) 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 2024
2022
2023
2024
Q1: 0.0x
Med: 0.52x
Q3: 3.51x
Average

In 2024, the interest coverage of SECOND OEUVRE DU 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: 37 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. The company must finance 21 days of gap between collections and payments. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 64 days of revenue, i.e. 139 k€ to permanently finance.

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

138 895 €

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

37 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

16 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

10 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

64 j

WCR and payment terms evolution
SECOND OEUVRE DU BATIMENT D'AQUITAINE

Positioning of SECOND OEUVRE DU BATIMENT D'AQUITAINE in its sector

Comparison with sector Travaux de menuiserie métallique et serrurerie

Valuation estimate

Based on 51 transactions of similar company sales in 2024, the value of SECOND OEUVRE DU BATIMENT D'AQUITAINE is estimated at 173 715 € (range 77 152€ - 322 563€). The price/revenue ratio is 0.14x (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 2024
51 tx
77k€ 173k€ 322k€
173 715 € Range: 77 152€ - 322 563€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
779 345 € × 0.14x
Estimation 111 545 €
58 199€ - 131 782€
Net Income Multiple 20%
78 596 € × 3.4x
Estimation 266 970 €
105 585€ - 608 737€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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 menuiserie métallique et serrurerie)

Compare SECOND OEUVRE DU BATIMENT D'AQUITAINE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie métallique et serrurerie

Frequently asked questions about SECOND OEUVRE DU BATIMENT D'AQUITAINE

What is the revenue of SECOND OEUVRE DU BATIMENT D'AQUITAINE ?

The revenue of SECOND OEUVRE DU BATIMENT D'AQUITAINE in 2024 is 779 k€.

Is SECOND OEUVRE DU BATIMENT D'AQUITAINE profitable?

Yes, SECOND OEUVRE DU BATIMENT D'AQUITAINE generated a net profit of 79 k€ in 2024.

Where is the headquarters of SECOND OEUVRE DU BATIMENT D'AQUITAINE ?

The headquarters of SECOND OEUVRE DU BATIMENT D'AQUITAINE is located in CENON (33150), in the department Gironde.

Where to find the tax return of SECOND OEUVRE DU BATIMENT D'AQUITAINE ?

The tax return of SECOND OEUVRE DU BATIMENT D'AQUITAINE 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 SECOND OEUVRE DU BATIMENT D'AQUITAINE operate?

SECOND OEUVRE DU BATIMENT D'AQUITAINE operates in the sector Travaux de menuiserie métallique et serrurerie (NAF code 43.32B). See the 'Sector positioning' section above to compare the company with its competitors.