SOCIETE COMMERCIALE CONSTRUCTION BATIMENT PISCINES : revenue, balance sheet and financial ratios

SOCIETE COMMERCIALE CONSTRUCTION BATIMENT PISCINES is a French company founded 35 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in SAMATAN (32130), this company of category PME shows in 2023 a revenue of 838 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SOCIETE COMMERCIALE CONSTRUCTION BATIMENT PISCINES (SIREN 380574830)
Indicator 2023 2021
Revenue 837 869 € 755 577 €
Net income 14 376 € 15 730 €
EBITDA 79 323 € 40 456 €
Net margin 1.7% 2.1%

Revenue and income statement

In 2023, SOCIETE COMMERCIALE CONSTRUCTION BATIMENT PISCINES achieves revenue of 838 k€. Vs 2021, growth of +11% (756 k€ -> 838 k€). After deducting consumption (353 k€), gross margin stands at 485 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 79 k€, representing 9.5% of revenue. Positive scissor effect: EBITDA margin improves by +4.1 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 1.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

837 869 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

484 719 €

EBITDA (2023) ?
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

79 323 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

63 759 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

14 376 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.5%

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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 15%. 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 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

14.538%

Financial autonomy (2023) ?
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

54.988%

Cash flow / Revenue (2023) ?
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

3.194%

Repayment capacity (2023) ?
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

0.857

Asset age ratio (2023) ?
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

17.7%

Solvency indicators evolution
SOCIETE COMMERCIALE CONSTRUCTION BATIMENT PISCINES

Sector positioning

Debt ratio
14.54 2023
2021
2023
Q1: 2.55
Med: 20.68
Q3: 66.44
Good -11 pts over 2 years

In 2023, the debt ratio of SOCIETE COMMERCIALE CONS... (14.54) 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
54.99% 2023
2021
2023
Q1: 23.86%
Med: 43.99%
Q3: 61.49%
Good -9 pts over 2 years

In 2023, the financial autonomy of SOCIETE COMMERCIALE CONS... (55.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.86 years 2023
2021
2023
Q1: 0.0 years
Med: 0.6 years
Q3: 2.59 years
Average

In 2023, the repayment capacity of SOCIETE COMMERCIALE CONS... (0.86) 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 359.39. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

359.392

Interest coverage (2023) ?
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
SOCIETE COMMERCIALE CONSTRUCTION BATIMENT PISCINES

Sector positioning

Liquidity ratio
359.39 2023
2021
2023
Q1: 162.77
Med: 229.51
Q3: 335.91
Excellent

In 2023, the liquidity ratio of SOCIETE COMMERCIALE CONS... (359.39) 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 2023
2021
2023
Q1: 0.0x
Med: 1.22x
Q3: 6.21x
Average

In 2023, the interest coverage of SOCIETE COMMERCIALE CONS... (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: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. The company must finance 24 days of gap between collections and payments. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 38 days of revenue, i.e. 88 k€ to permanently finance.

Operating WCR (2023) ?
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

88 370 €

Customer credit (2023) ?
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

45 j

Supplier credit (2023) ?
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

21 j

Inventory turnover (2023) ?
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

6 j

WCR in days of revenue (2023) ?
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

38 j

WCR and payment terms evolution
SOCIETE COMMERCIALE CONSTRUCTION BATIMENT PISCINES

Positioning of SOCIETE COMMERCIALE CONSTRUCTION BATIMENT PISCINES in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 20 610€ to 276 269€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
20k€ 108k€ 276k€
108 373 € Range: 20 610€ - 276 269€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare SOCIETE COMMERCIALE CONSTRUCTION BATIMENT PISCINES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about SOCIETE COMMERCIALE CONSTRUCTION BATIMENT PISCINES

What is the revenue of SOCIETE COMMERCIALE CONSTRUCTION BATIMENT PISCINES ?

The revenue of SOCIETE COMMERCIALE CONSTRUCTION BATIMENT PISCINES in 2023 is 838 k€.

Is SOCIETE COMMERCIALE CONSTRUCTION BATIMENT PISCINES profitable?

Yes, SOCIETE COMMERCIALE CONSTRUCTION BATIMENT PISCINES generated a net profit of 14 k€ in 2023.

Where is the headquarters of SOCIETE COMMERCIALE CONSTRUCTION BATIMENT PISCINES ?

The headquarters of SOCIETE COMMERCIALE CONSTRUCTION BATIMENT PISCINES is located in SAMATAN (32130), in the department Gers.

Where to find the tax return of SOCIETE COMMERCIALE CONSTRUCTION BATIMENT PISCINES ?

The tax return of SOCIETE COMMERCIALE CONSTRUCTION BATIMENT PISCINES 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 COMMERCIALE CONSTRUCTION BATIMENT PISCINES operate?

SOCIETE COMMERCIALE CONSTRUCTION BATIMENT PISCINES operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.