SOC TERRASSEMENTS JUSTEAU : revenue, balance sheet and financial ratios

SOC TERRASSEMENTS JUSTEAU is a French company founded 38 years ago, specialized in the sector Travaux de terrassement spécialisés ou de grande masse. Based in LOURESSE-ROCHEMENIER (49700), this company of category PME shows in 2025 a revenue of 27.2 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 - SOC TERRASSEMENTS JUSTEAU (SIREN 342523636)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 27 217 977 € 25 683 213 € 22 850 065 € 18 994 027 € 12 436 109 € 14 023 800 € 13 107 637 € 10 398 688 € 7 732 064 € N/C
Net income 308 662 € 700 913 € 778 122 € 667 171 € 364 805 € 33 091 € 454 141 € 327 772 € 262 961 € 266 467 €
EBITDA 1 996 446 € 2 616 517 € 2 757 572 € 2 655 565 € 1 053 080 € 653 611 € 713 284 € 550 087 € 382 983 € N/C
Net margin 1.1% 2.7% 3.4% 3.5% 2.9% 0.2% 3.5% 3.2% 3.4% N/C

Revenue and income statement

In 2025, SOC TERRASSEMENTS JUSTEAU achieves revenue of 27.2 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +17.0%. Vs 2024: +6%. After deducting consumption (6.2 M€), gross margin stands at 21.0 M€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.0 M€, representing 7.3% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -24%, reducing margin by 2.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 309 k€, i.e. 1.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

27 217 977 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

20 986 285 €

EBITDA (2025) ?
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

1 996 446 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

586 333 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

308 662 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.3%

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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 183%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

182.619%

Financial autonomy (2025) ?
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

15.433%

Cash flow / Revenue (2025) ?
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

6.784%

Repayment capacity (2025) ?
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

2.262

Asset age ratio (2025) ?
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

24.2%

Solvency indicators evolution
SOC TERRASSEMENTS JUSTEAU

Sector positioning

Debt ratio
182.62 2025
2023
2024
2025
Q1: 7.59
Med: 26.13
Q3: 54.42
Watch

In 2025, the debt ratio of SOC TERRASSEMENTS JUSTEAU (182.62) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
15.43% 2025
2023
2024
2025
Q1: 26.13%
Med: 43.17%
Q3: 61.68%
Watch -9 pts over 3 years

In 2025, the financial autonomy of SOC TERRASSEMENTS JUSTEAU (15.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
2.26 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.64 years
Q3: 1.73 years
Watch

In 2025, the repayment capacity of SOC TERRASSEMENTS JUSTEAU (2.26) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 138.79. 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 2.1x. Financial charges are adequately covered by operations.

Liquidity ratio (2025) ?
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

138.795

Interest coverage (2025) ?
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

2.064

Liquidity indicators evolution
SOC TERRASSEMENTS JUSTEAU

Sector positioning

Liquidity ratio
138.79 2025
2023
2024
2025
Q1: 137.53
Med: 206.47
Q3: 283.83
Average

In 2025, the liquidity ratio of SOC TERRASSEMENTS JUSTEAU (138.79) 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
2.06x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.25x
Q3: 4.19x
Good +11 pts over 3 years

In 2025, the interest coverage of SOC TERRASSEMENTS JUSTEAU (2.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 90 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 86 days. The company must finance 4 days of gap between collections and payments. Overall, WCR represents 86 days of revenue, i.e. 6.5 M€ to permanently finance.

Operating WCR (2025) ?
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

6 470 257 €

Customer credit (2025) ?
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

90 j

Supplier credit (2025) ?
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

86 j

Inventory turnover (2025) ?
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 (2025) ?
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

86 j

WCR and payment terms evolution
SOC TERRASSEMENTS JUSTEAU

Positioning of SOC TERRASSEMENTS JUSTEAU in its sector

Comparison with sector Travaux de terrassement spécialisés ou de grande masse

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of SOC TERRASSEMENTS JUSTEAU is estimated at 3 421 316 € (range 1 371 277€ - 8 210 929€). With an EBITDA of 1 996 446€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (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 2025
120 transactions
1371k€ 3421k€ 8210k€
3 421 316 € Range: 1 371 277€ - 8 210 929€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 996 446 € × 1.4x
Estimation 2 741 499 €
649 001€ - 7 265 828€
Revenue Multiple 30%
27 217 977 € × 0.22x
Estimation 6 111 836 €
3 287 459€ - 13 235 063€
Net Income Multiple 20%
308 662 € × 3.5x
Estimation 1 085 080 €
302 698€ - 3 037 484€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 terrassement spécialisés ou de grande masse)

Compare SOC TERRASSEMENTS JUSTEAU with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement spécialisés ou de grande masse

Frequently asked questions about SOC TERRASSEMENTS JUSTEAU

What is the revenue of SOC TERRASSEMENTS JUSTEAU ?

The revenue of SOC TERRASSEMENTS JUSTEAU in 2025 is 27.2 M€.

Is SOC TERRASSEMENTS JUSTEAU profitable?

Yes, SOC TERRASSEMENTS JUSTEAU generated a net profit of 309 k€ in 2025.

Where is the headquarters of SOC TERRASSEMENTS JUSTEAU ?

The headquarters of SOC TERRASSEMENTS JUSTEAU is located in LOURESSE-ROCHEMENIER (49700), in the department Maine-et-Loire.

Where to find the tax return of SOC TERRASSEMENTS JUSTEAU ?

The tax return of SOC TERRASSEMENTS JUSTEAU 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 SOC TERRASSEMENTS JUSTEAU operate?

SOC TERRASSEMENTS JUSTEAU operates in the sector Travaux de terrassement spécialisés ou de grande masse (NAF code 43.12B). See the 'Sector positioning' section above to compare the company with its competitors.