SERVICES DE MACONNERIE EN BATIMENT ET TRAVAUX PUBLICS : revenue, balance sheet and financial ratios

SERVICES DE MACONNERIE EN BATIMENT ET TRAVAUX PUBLICS is a French company founded 9 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in PERPIGNAN (66100), this company of category PME shows in 2022 a revenue of 242 k€. 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 - SERVICES DE MACONNERIE EN BATIMENT ET TRAVAUX PUBLICS (SIREN 824650436)
Indicator 2022 2021 2020 2019 2018 2017
Revenue 242 205 € 280 487 € 261 685 € 247 963 € 292 607 € 126 988 €
Net income -12 845 € 13 463 € 6 079 € 7 284 € -1 410 € 17 381 €
EBITDA -9 975 € 23 924 € 9 834 € 8 341 € 2 044 € 17 380 €
Net margin -5.3% 4.8% 2.3% 2.9% -0.5% 13.7%

Revenue and income statement

In 2022, SERVICES DE MACONNERIE EN BATIMENT ET TRAVAUX PUBLICS achieves revenue of 242 k€. Over the period 2017-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +13.8%. Significant drop of -14% vs 2021. After deducting consumption (109 k€), gross margin stands at 133 k€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -10 k€, representing -4.1% of revenue. Warning negative scissor effect: despite revenue change (-14%), EBITDA varies by -142%, reducing margin by 12.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -13 k€ (-5.3% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

242 205 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

133 492 €

EBITDA (2022) ?
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

-9 975 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-13 326 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-12 845 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-4.1%

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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 7%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

7.158%

Financial autonomy (2022) ?
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

4.096%

Cash flow / Revenue (2022) ?
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

-3.912%

Repayment capacity (2022) ?
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

-0.018

Solvency indicators evolution
SERVICES DE MACONNERIE EN BATIMENT ET TRAVAUX PUBLICS

Sector positioning

Debt ratio
7.16 2022
2020
2021
2022
Q1: 1.11
Med: 22.23
Q3: 70.98
Good -25 pts over 3 years

In 2022, the debt ratio of SERVICES DE MACONNERIE EN... (7.16) 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
4.1% 2022
2020
2021
2022
Q1: 9.3%
Med: 29.08%
Q3: 49.76%
Average

In 2022, the financial autonomy of SERVICES DE MACONNERIE EN... (4.1%) 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
-0.02 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.2 years
Q3: 1.6 years
Excellent -37 pts over 3 years

In 2022, the repayment capacity of SERVICES DE MACONNERIE EN... (-0.02) 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 235.40. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

235.395

Interest coverage (2022) ?
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

-5.424

Liquidity indicators evolution
SERVICES DE MACONNERIE EN BATIMENT ET TRAVAUX PUBLICS

Sector positioning

Liquidity ratio
235.4 2022
2020
2021
2022
Q1: 132.98
Med: 187.97
Q3: 281.65
Good +34 pts over 3 years

In 2022, the liquidity ratio of SERVICES DE MACONNERIE EN... (235.40) 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
-5.42x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.15x
Q3: 2.0x
Average -50 pts over 3 years

In 2022, the interest coverage of SERVICES DE MACONNERIE EN... (-5.4x) 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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. The company must finance 13 days of gap between collections and payments. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 18 days of revenue, i.e. 12 k€ to permanently finance. Over 2017-2022, WCR increased by +577%, requiring additional financing.

Operating WCR (2022) ?
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

12 154 €

Customer credit (2022) ?
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 (2022) ?
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

20 j

Inventory turnover (2022) ?
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

9 j

WCR in days of revenue (2022) ?
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

18 j

WCR and payment terms evolution
SERVICES DE MACONNERIE EN BATIMENT ET TRAVAUX PUBLICS

Positioning of SERVICES DE MACONNERIE EN BATIMENT ET TRAVAUX PUBLICS 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 (47 transactions). This range of 39 601€ to 68 720€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
39k€ 50k€ 68k€
50 442 € Range: 39 601€ - 68 720€
NAF 5 année 2022

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 47 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 SERVICES DE MACONNERIE EN BATIMENT ET TRAVAUX PUBLICS 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 SERVICES DE MACONNERIE EN BATIMENT ET TRAVAUX PUBLICS

What is the revenue of SERVICES DE MACONNERIE EN BATIMENT ET TRAVAUX PUBLICS ?

The revenue of SERVICES DE MACONNERIE EN BATIMENT ET TRAVAUX PUBLICS in 2022 is 242 k€.

Is SERVICES DE MACONNERIE EN BATIMENT ET TRAVAUX PUBLICS profitable?

SERVICES DE MACONNERIE EN BATIMENT ET TRAVAUX PUBLICS recorded a net loss in 2022.

Where is the headquarters of SERVICES DE MACONNERIE EN BATIMENT ET TRAVAUX PUBLICS ?

The headquarters of SERVICES DE MACONNERIE EN BATIMENT ET TRAVAUX PUBLICS is located in PERPIGNAN (66100), in the department Pyrenees-Orientales.

Where to find the tax return of SERVICES DE MACONNERIE EN BATIMENT ET TRAVAUX PUBLICS ?

The tax return of SERVICES DE MACONNERIE EN BATIMENT ET TRAVAUX PUBLICS 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 SERVICES DE MACONNERIE EN BATIMENT ET TRAVAUX PUBLICS operate?

SERVICES DE MACONNERIE EN BATIMENT ET TRAVAUX PUBLICS 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.