SOCIETE DE CONSTRUCTION DE BATIMENT ET D'AMENAGEMENT : revenue, balance sheet and financial ratios

SOCIETE DE CONSTRUCTION DE BATIMENT ET D'AMENAGEMENT is a French company founded 4 years ago, specialized in the sector Fabrication de charpentes et d'autres menuiseries. Based in BOUENI (97620), this company of category PME shows in 2022 a revenue of 210 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - SOCIETE DE CONSTRUCTION DE BATIMENT ET D'AMENAGEMENT (SIREN 900010414)
Indicator 2022 2021
Revenue 209 749 € 25 828 €
Net income 25 236 € -8 673 €
EBITDA 25 879 € -8 672 €
Net margin 12.0% -33.6%

Revenue and income statement

In 2022, SOCIETE DE CONSTRUCTION DE BATIMENT ET D'AMENAGEMENT achieves revenue of 210 k€. Vs 2021, growth of +712% (26 k€ -> 210 k€). After deducting consumption (57 k€), gross margin stands at 153 k€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 26 k€, representing 12.3% of revenue. Positive scissor effect: EBITDA margin improves by +45.9 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 25 k€, i.e. 12.0% 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

209 749 €

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

152 681 €

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

25 879 €

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

25 880 €

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

25 236 €

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

11.7%

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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 45%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 12.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

44.72%

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

9.531%

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

12.032%

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

0.0

Solvency indicators evolution
SOCIETE DE CONSTRUCTION DE BATIMENT ET D'AMENAGEMENT

Sector positioning

Debt ratio
44.72 2022
2021
2022
Q1: 7.32
Med: 33.17
Q3: 92.22
Average +30 pts over 2 years

In 2022, the debt ratio of SOCIETE DE CONSTRUCTION D... (44.72) 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
9.53% 2022
2021
2022
Q1: 15.31%
Med: 36.87%
Q3: 54.61%
Average

In 2022, the financial autonomy of SOCIETE DE CONSTRUCTION D... (9.5%) 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
0.0 years 2022
2021
2022
Q1: 0.01 years
Med: 0.9 years
Q3: 2.84 years
Excellent

In 2022, the repayment capacity of SOCIETE DE CONSTRUCTION D... (0.00) 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 119.63. 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

119.633

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

0.0

Liquidity indicators evolution
SOCIETE DE CONSTRUCTION DE BATIMENT ET D'AMENAGEMENT

Sector positioning

Liquidity ratio
119.63 2022
2021
2022
Q1: 149.59
Med: 211.2
Q3: 308.84
Watch +10 pts over 2 years

In 2022, the liquidity ratio of SOCIETE DE CONSTRUCTION D... (119.63) 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
0.0x 2022
2021
2022
Q1: 0.0x
Med: 1.01x
Q3: 4.04x
Average

In 2022, the interest coverage of SOCIETE DE CONSTRUCTION D... (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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. Excellent situation: suppliers finance 42 days of the operating cycle (retail model). Inventory turnover is 57 days (= Average inventory / Cost of goods x 360). WCR is negative (-36 days): operations structurally generate cash.

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

-20 864 €

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

8 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

50 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

57 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

-36 j

WCR and payment terms evolution
SOCIETE DE CONSTRUCTION DE BATIMENT ET D'AMENAGEMENT

Positioning of SOCIETE DE CONSTRUCTION DE BATIMENT ET D'AMENAGEMENT in its sector

Comparison with sector Fabrication de charpentes et d'autres menuiseries

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 20 331€ to 109 328€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
20k€ 40k€ 109k€
40 915 € Range: 20 331€ - 109 328€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 44 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 (Fabrication de charpentes et d'autres menuiseries)

Compare SOCIETE DE CONSTRUCTION DE BATIMENT ET D'AMENAGEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de charpentes et d'autres menuiseries

Frequently asked questions about SOCIETE DE CONSTRUCTION DE BATIMENT ET D'AMENAGEMENT

What is the revenue of SOCIETE DE CONSTRUCTION DE BATIMENT ET D'AMENAGEMENT ?

The revenue of SOCIETE DE CONSTRUCTION DE BATIMENT ET D'AMENAGEMENT in 2022 is 210 k€.

Is SOCIETE DE CONSTRUCTION DE BATIMENT ET D'AMENAGEMENT profitable?

Yes, SOCIETE DE CONSTRUCTION DE BATIMENT ET D'AMENAGEMENT generated a net profit of 25 k€ in 2022.

Where is the headquarters of SOCIETE DE CONSTRUCTION DE BATIMENT ET D'AMENAGEMENT ?

The headquarters of SOCIETE DE CONSTRUCTION DE BATIMENT ET D'AMENAGEMENT is located in BOUENI (97620), in the department Mayotte.

Where to find the tax return of SOCIETE DE CONSTRUCTION DE BATIMENT ET D'AMENAGEMENT ?

The tax return of SOCIETE DE CONSTRUCTION DE BATIMENT ET D'AMENAGEMENT 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 DE CONSTRUCTION DE BATIMENT ET D'AMENAGEMENT operate?

SOCIETE DE CONSTRUCTION DE BATIMENT ET D'AMENAGEMENT operates in the sector Fabrication de charpentes et d'autres menuiseries (NAF code 16.23Z). See the 'Sector positioning' section above to compare the company with its competitors.