SOCIETE DE CONSTRUCTION FRANC-COMTOISE : revenue, balance sheet and financial ratios

SOCIETE DE CONSTRUCTION FRANC-COMTOISE is a French company founded 15 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in ROULANS (25640), this company of category PME shows in 2016 a revenue of 63 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 FRANC-COMTOISE (SIREN 528316474)
Indicator 2016 2015 2014
Revenue 62 904 € N/C 8 446 €
Net income -3 501 € -813 € 34 €
EBITDA 53 113 € -813 € 60 €
Net margin -5.6% N/C 0.4%

Revenue and income statement

In 2016, SOCIETE DE CONSTRUCTION FRANC-COMTOISE achieves revenue of 63 k€. Over the period 2014-2016, the company shows strong growth with a CAGR (compound annual growth rate) of +172.9%. After deducting consumption (0 €), gross margin stands at 63 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 53 k€, representing 84.4% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -4 k€ (-5.6% of revenue), which will impact equity.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

62 904 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

62 904 €

EBITDA (2016) ?
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

53 113 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-3 501 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-3 501 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

84.4%

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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%. 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 -50%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 84.4% 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 (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-182.944%

Financial autonomy (2016) ?
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

-49.762%

Cash flow / Revenue (2016) ?
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

84.435%

Repayment capacity (2016) ?
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

0.27

Solvency indicators evolution
SOCIETE DE CONSTRUCTION FRANC-COMTOISE

Sector positioning

Debt ratio
-182.94 2016
2014
2015
2016
Q1: 0.0
Med: 10.77
Q3: 217.34
Excellent

In 2016, the debt ratio of SOCIETE DE CONSTRUCTION F... (-182.94) 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
-49.76% 2016
2014
2015
2016
Q1: 0.28%
Med: 23.34%
Q3: 69.1%
Average

In 2016, the financial autonomy of SOCIETE DE CONSTRUCTION F... (-49.8%) 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
0.27 years 2016
2014
2015
2016
Q1: -3.84 years
Med: 0.0 years
Q3: 2.52 years
Average -26 pts over 3 years

In 2016, the repayment capacity of SOCIETE DE CONSTRUCTION F... (0.27) 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 170.27. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

170.266

Interest coverage (2016) ?
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 FRANC-COMTOISE

Sector positioning

Liquidity ratio
170.27 2016
2014
2016
Q1: 132.59
Med: 392.6
Q3: 2038.21
Average

In 2016, the liquidity ratio of SOCIETE DE CONSTRUCTION F... (170.27) 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
0.0x 2016
2014
2015
2016
Q1: -2.23x
Med: 0.0x
Q3: 3.98x
Good

In 2016, the interest coverage of SOCIETE DE CONSTRUCTION F... (0.0x) 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: 337 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 343 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Overall, WCR represents 45 days of revenue, i.e. 8 k€ to permanently finance. Over 2014-2016, WCR increased by +545%, requiring additional financing.

Operating WCR (2016) ?
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

7 893 €

Customer credit (2016) ?
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

337 j

Supplier credit (2016) ?
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

343 j

Inventory turnover (2016) ?
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 (2016) ?
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

45 j

WCR and payment terms evolution
SOCIETE DE CONSTRUCTION FRANC-COMTOISE

Positioning of SOCIETE DE CONSTRUCTION FRANC-COMTOISE in its sector

Comparison with sector Activités des marchands de biens immobiliers

Valuation estimate

Based on 258 transactions of similar company sales (all years), the value of SOCIETE DE CONSTRUCTION FRANC-COMTOISE is estimated at 178 986 € (range 71 896€ - 343 153€). With an EBITDA of 53 113€, the sector multiple of 4.9x is applied. The price/revenue ratio is 0.65x (in line with sector norms). 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 2016
258 transactions
71k€ 178k€ 343k€
178 986 € Range: 71 896€ - 343 153€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
53 113 € × 4.9x
Estimation 261 795 €
103 338€ - 508 161€
Revenue Multiple 30%
62 904 € × 0.65x
Estimation 40 972 €
19 496€ - 68 140€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 258 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 (Activités des marchands de biens immobiliers)

Compare SOCIETE DE CONSTRUCTION FRANC-COMTOISE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des marchands de biens immobiliers

Frequently asked questions about SOCIETE DE CONSTRUCTION FRANC-COMTOISE

What is the revenue of SOCIETE DE CONSTRUCTION FRANC-COMTOISE ?

The revenue of SOCIETE DE CONSTRUCTION FRANC-COMTOISE in 2016 is 63 k€.

Is SOCIETE DE CONSTRUCTION FRANC-COMTOISE profitable?

SOCIETE DE CONSTRUCTION FRANC-COMTOISE recorded a net loss in 2016.

Where is the headquarters of SOCIETE DE CONSTRUCTION FRANC-COMTOISE ?

The headquarters of SOCIETE DE CONSTRUCTION FRANC-COMTOISE is located in ROULANS (25640), in the department Doubs.

Where to find the tax return of SOCIETE DE CONSTRUCTION FRANC-COMTOISE ?

The tax return of SOCIETE DE CONSTRUCTION FRANC-COMTOISE 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 FRANC-COMTOISE operate?

SOCIETE DE CONSTRUCTION FRANC-COMTOISE operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.