SOCIETE BUTON CONSTRUCTION : revenue, balance sheet and financial ratios

SOCIETE BUTON CONSTRUCTION is a French company founded 15 years ago, specialized in the sector Construction de maisons individuelles. Based in LE POIRE-SUR-VIE (85170), this company of category PME shows in 2017 a revenue of 832 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - SOCIETE BUTON CONSTRUCTION (SIREN 528642168)
Indicator 2017 2016
Revenue 832 268 € 1 005 326 €
Net income -20 222 € 22 091 €
EBITDA -3 152 € 43 628 €
Net margin -2.4% 2.2%

Revenue and income statement

In 2017, SOCIETE BUTON CONSTRUCTION achieves revenue of 832 k€. Significant drop of -17% vs 2016. After deducting consumption (324 k€), gross margin stands at 509 k€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -3 k€, representing -0.4% of revenue. Warning negative scissor effect: despite revenue change (-17%), EBITDA varies by -107%, reducing margin by 4.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -20 k€ (-2.4% of revenue), which will impact equity.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

832 268 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

508 670 €

EBITDA (2017) ?
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

-3 152 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-8 149 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-20 222 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.4%

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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 -253%. 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 -13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-252.836%

Financial autonomy (2017) ?
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

-12.921%

Cash flow / Revenue (2017) ?
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

-1.885%

Repayment capacity (2017) ?
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

-3.761

Asset age ratio (2017) ?
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

12.5%

Solvency indicators evolution
SOCIETE BUTON CONSTRUCTION

Sector positioning

Debt ratio
-252.84 2017
2016
2017
Q1: 0.02
Med: 7.7
Q3: 43.05
Excellent

In 2017, the debt ratio of SOCIETE BUTON CONSTRUCTION (-252.84) 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
-12.92% 2017
2016
2017
Q1: 4.15%
Med: 22.26%
Q3: 44.45%
Watch

In 2017, the financial autonomy of SOCIETE BUTON CONSTRUCTION (-12.9%) 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
-3.76 years 2017
2016
2017
Q1: 0.0 years
Med: 0.01 years
Q3: 0.62 years
Excellent -50 pts over 2 years

In 2017, the repayment capacity of SOCIETE BUTON CONSTRUCTION (-3.76) 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 81.00. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

80.998

Interest coverage (2017) ?
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

-385.787

Liquidity indicators evolution
SOCIETE BUTON CONSTRUCTION

Sector positioning

Liquidity ratio
81.0 2017
2016
2017
Q1: 118.11
Med: 160.07
Q3: 245.17
Watch

In 2017, the liquidity ratio of SOCIETE BUTON CONSTRUCTION (81.00) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-385.79x 2017
2016
2017
Q1: 0.0x
Med: 0.0x
Q3: 1.68x
Watch -53 pts over 2 years

In 2017, the interest coverage of SOCIETE BUTON CONSTRUCTION (-385.8x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 51 days of revenue, i.e. 117 k€ to permanently finance.

Operating WCR (2017) ?
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

117 025 €

Customer credit (2017) ?
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

44 j

Supplier credit (2017) ?
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

78 j

Inventory turnover (2017) ?
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

14 j

WCR in days of revenue (2017) ?
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

51 j

WCR and payment terms evolution
SOCIETE BUTON CONSTRUCTION

Positioning of SOCIETE BUTON CONSTRUCTION in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 60 413€ to 146 688€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2017
Indicative
60k€ 90k€ 146k€
90 651 € Range: 60 413€ - 146 688€
NAF 5 année 2017
How is this estimate calculated?

This estimate is based on the analysis of 25 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 SOCIETE BUTON CONSTRUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about SOCIETE BUTON CONSTRUCTION

What is the revenue of SOCIETE BUTON CONSTRUCTION ?

The revenue of SOCIETE BUTON CONSTRUCTION in 2017 is 832 k€.

Is SOCIETE BUTON CONSTRUCTION profitable?

SOCIETE BUTON CONSTRUCTION recorded a net loss in 2017.

Where is the headquarters of SOCIETE BUTON CONSTRUCTION ?

The headquarters of SOCIETE BUTON CONSTRUCTION is located in LE POIRE-SUR-VIE (85170), in the department Vendee.

Where to find the tax return of SOCIETE BUTON CONSTRUCTION ?

The tax return of SOCIETE BUTON CONSTRUCTION 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 BUTON CONSTRUCTION operate?

SOCIETE BUTON CONSTRUCTION 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.