SOCIETE BURIN-PENET : revenue, balance sheet and financial ratios

SOCIETE BURIN-PENET is a French company founded 33 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in MAROLLES-EN-BRIE (77120), this company of category PME shows in 2022 a revenue of 2.4 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 - SOCIETE BURIN-PENET (SIREN 389775982)
Indicator 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 2 353 028 € 2 224 987 € 1 362 203 € 2 727 664 € 1 913 295 € 1 170 739 € 913 088 € 587 277 €
Net income 45 917 € 12 574 € 13 683 € 109 598 € 144 324 € 72 231 € 35 372 € 4 824 €
EBITDA 127 048 € 38 550 € 33 151 € 168 938 € 206 440 € 92 014 € 33 932 € 5 245 €
Net margin 2.0% 0.6% 1.0% 4.0% 7.5% 6.2% 3.9% 0.8%

Revenue and income statement

In 2022, SOCIETE BURIN-PENET achieves revenue of 2.4 M€. Over the period 2015-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +21.9%. Vs 2021: +6%. After deducting consumption (918 k€), gross margin stands at 1.4 M€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 127 k€, representing 5.4% of revenue. Positive scissor effect: EBITDA margin improves by +3.7 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 46 k€, i.e. 2.0% of revenue. This profit can be retained or distributed to shareholders.

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

2 353 028 €

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

1 435 428 €

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

127 048 €

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

105 432 €

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

45 917 €

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

5.4%

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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 103%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

102.934%

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

26.242%

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

2.87%

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

5.802

Asset age ratio (2022) ?
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

22.2%

Solvency indicators evolution
SOCIETE BURIN-PENET

Sector positioning

Debt ratio
102.93 2022
2020
2021
2022
Q1: 1.11
Med: 22.23
Q3: 70.98
Average

In 2022, the debt ratio of SOCIETE BURIN-PENET (102.93) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
26.24% 2022
2020
2021
2022
Q1: 9.3%
Med: 29.08%
Q3: 49.76%
Average

In 2022, the financial autonomy of SOCIETE BURIN-PENET (26.2%) 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
5.8 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.2 years
Q3: 1.6 years
Average

In 2022, the repayment capacity of SOCIETE BURIN-PENET (5.80) 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 200.01. 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 3.5x. Financial charges are adequately covered by operations.

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

200.009

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

3.536

Liquidity indicators evolution
SOCIETE BURIN-PENET

Sector positioning

Liquidity ratio
200.01 2022
2020
2021
2022
Q1: 132.98
Med: 187.97
Q3: 281.65
Good -11 pts over 3 years

In 2022, the liquidity ratio of SOCIETE BURIN-PENET (200.01) 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
3.54x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.15x
Q3: 2.0x
Excellent

In 2022, the interest coverage of SOCIETE BURIN-PENET (3.5x) 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: 94 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 97 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 48 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 188 days of revenue, i.e. 1.2 M€ to permanently finance. Over 2015-2022, WCR increased by +5691%, 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

1 232 069 €

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

94 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

97 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

48 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

188 j

WCR and payment terms evolution
SOCIETE BURIN-PENET

Positioning of SOCIETE BURIN-PENET 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 210 416€ to 414 736€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
210k€ 297k€ 414k€
297 310 € Range: 210 416€ - 414 736€
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 SOCIETE BURIN-PENET 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 SOCIETE BURIN-PENET

What is the revenue of SOCIETE BURIN-PENET ?

The revenue of SOCIETE BURIN-PENET in 2022 is 2.4 M€.

Is SOCIETE BURIN-PENET profitable?

Yes, SOCIETE BURIN-PENET generated a net profit of 46 k€ in 2022.

Where is the headquarters of SOCIETE BURIN-PENET ?

The headquarters of SOCIETE BURIN-PENET is located in MAROLLES-EN-BRIE (77120), in the department Seine-et-Marne.

Where to find the tax return of SOCIETE BURIN-PENET ?

The tax return of SOCIETE BURIN-PENET 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 SOCIETE BURIN-PENET operate?

SOCIETE BURIN-PENET 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.