Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
Le dernier exercice comptable publié pour cette entreprise remonte à 2021. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

SOCIETE DE CONSTRUCTIONS COMPOSITES : revenue, balance sheet and financial ratios

SOCIETE DE CONSTRUCTIONS COMPOSITES is a French company founded 12 years ago, specialized in the sector Construction de bateaux de plaisance. Based in BALARUC-LES-BAINS (34540), this company of category PME shows in 2021 a revenue of 9 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Fragile

Signal structurel : capitaux propres négatifs ; exploitation déficitaire (EBE négatif).

In summary, SOCIETE DE CONSTRUCTIONS COMPOSITES is currently loss-making, which weighs on its accounts. Its financial structure is severely weakened: equity is negative. Point of attention: short-term liquidity is tight.

Financial history - SOCIETE DE CONSTRUCTIONS COMPOSITES (SIREN 800463978)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 9 150 € N/C N/C N/C N/C N/C
Net income -105 424 € 0 € 0 € 0 € 0 € 0 €
EBITDA -51 514 € N/C N/C N/C N/C N/C
Net margin -1152.2% N/C N/C N/C N/C N/C

Revenue and income statement

In 2021, SOCIETE DE CONSTRUCTIONS COMPOSITES achieves revenue of 9 k€. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -52 k€, representing -563.0% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -105 k€ (-1152.2% of revenue), which will impact equity.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

9 150 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

9 150 €

EBITDA (2021) ?
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

-51 514 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-105 424 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-105 424 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-563.0%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

Warning: the company shows negative equity (accumulated losses exceed its capital). This is a major financial weakness which makes debt and autonomy ratios non-meaningful. Financial autonomy (= Equity / Total assets x 100) reaches 697%. Compared with its sector, this ratio places the company among the best positioned (sector median: 33.2%).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

Non significatif

Financial autonomy (2021) ?
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

Non significatif

Cash flow / Revenue (2021) ?
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

-563.17%

Repayment capacity (2021) ?
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

Asset age ratio (2021) ?
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

19.5%

Solvency indicators evolution
SOCIETE DE CONSTRUCTIONS COMPOSITES

Sector positioning

Financial autonomy
697.34% 2021
Q1: 17.6%
Med: 33.21%
Q3: 47.67%
Excellent

In 2021, the financial autonomy of SOCIETE DE CONSTRUCTIONS ... (697.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2021
Q1: 0.0 years
Med: 0.78 years
Q3: 2.49 years
Excellent

In 2021, the repayment capacity of SOCIETE DE CONSTRUCTIONS ... (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 0.04. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

Liquidity ratio (2021) ?
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

0.04

Interest coverage (2021) ?
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 CONSTRUCTIONS COMPOSITES

Sector positioning

Liquidity ratio
0.04 2021
Q1: 1.34
Med: 2.05
Q3: 3.22
Watch

In 2021, the liquidity ratio of SOCIETE DE CONSTRUCTIONS ... (0.04) 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 2021
Q1: 0.0x
Med: 0.37x
Q3: 2.2x
Average

In 2021, the interest coverage of SOCIETE DE CONSTRUCTIONS ... (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: 688 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. The gap of 637 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 803 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-66660 days): operations structurally generate cash.

Operating WCR (2021) ?
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

-1 694 285 €

Customer credit (2021) ?
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

688 j

Supplier credit (2021) ?
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

51 j

Inventory turnover (2021) ?
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

803 j

WCR in days of revenue (2021) ?
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

-66660 j

WCR and payment terms evolution
SOCIETE DE CONSTRUCTIONS COMPOSITES

Positioning of SOCIETE DE CONSTRUCTIONS COMPOSITES in its sector

Comparison with sector Construction de bateaux de plaisance

Similar companies (Construction de bateaux de plaisance)

Compare SOCIETE DE CONSTRUCTIONS COMPOSITES with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de bateaux de plaisance

Top companies in Construction de bateaux de plaisance

Largest companies by revenue in the sector Construction de bateaux de plaisance:

Top companies in Herault

Largest companies by revenue in the department Herault:

Voir le classement complet du département Herault

Frequently asked questions about SOCIETE DE CONSTRUCTIONS COMPOSITES

What is the revenue of SOCIETE DE CONSTRUCTIONS COMPOSITES ?

The revenue of SOCIETE DE CONSTRUCTIONS COMPOSITES in 2021 is 9 k€.

Is SOCIETE DE CONSTRUCTIONS COMPOSITES profitable?

SOCIETE DE CONSTRUCTIONS COMPOSITES recorded a net loss in 2021.

Where is the headquarters of SOCIETE DE CONSTRUCTIONS COMPOSITES ?

The headquarters of SOCIETE DE CONSTRUCTIONS COMPOSITES is located in BALARUC-LES-BAINS (34540), in the department Herault.

Where to find the tax return of SOCIETE DE CONSTRUCTIONS COMPOSITES ?

The tax return of SOCIETE DE CONSTRUCTIONS COMPOSITES 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 CONSTRUCTIONS COMPOSITES operate?

SOCIETE DE CONSTRUCTIONS COMPOSITES operates in the sector Construction de bateaux de plaisance (NAF code 30.12Z). See the 'Sector positioning' section above to compare the company with its competitors.