SOCIETE D'ETUDES DU BATIMENT ET DES TRAVAUX PUBLICS : revenue, balance sheet and financial ratios

SOCIETE D'ETUDES DU BATIMENT ET DES TRAVAUX PUBLICS is a French company founded 39 years ago, specialized in the sector Ingénierie, études techniques. Based in ROUEN (76000), this company of category PME shows in 2023 a revenue of 823 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 D'ETUDES DU BATIMENT ET DES TRAVAUX PUBLICS (SIREN 339776858)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 823 088 € 779 092 € 909 654 € 853 495 € 834 617 € 810 682 € 933 413 €
Net income -173 553 € 38 338 € -175 197 € -88 563 € -151 274 € 19 083 € 5 482 €
EBITDA -154 249 € 49 110 € -167 568 € 284 € -122 698 € 45 338 € 75 957 €
Net margin -21.1% 4.9% -19.3% -10.4% -18.1% 2.4% 0.6%

Revenue and income statement

In 2023, SOCIETE D'ETUDES DU BATIMENT ET DES TRAVAUX PUBLICS achieves revenue of 823 k€. Activity remains stable over the period (CAGR: -2.1%). Vs 2022: +6%. After deducting consumption (5 k€), gross margin stands at 818 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -154 k€, representing -18.7% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -414%, reducing margin by 25.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -174 k€ (-21.1% of revenue), which will impact equity.

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

823 088 €

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

818 295 €

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

-154 249 €

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

-170 422 €

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

-173 553 €

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

-18.7%

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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 -37%. 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 -90%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-36.707%

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

-89.876%

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

-19.895%

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

-0.884

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

11.8%

Solvency indicators evolution
SOCIETE D'ETUDES DU BATIMENT ET DES TRAVAUX PUBLICS

Sector positioning

Debt ratio
-36.71 2023
2021
2022
2023
Q1: 0.0
Med: 9.47
Q3: 51.26
Excellent

In 2023, the debt ratio of SOCIETE D'ETUDES DU BATIM... (-36.71) 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
-89.88% 2023
2021
2022
2023
Q1: 11.14%
Med: 37.18%
Q3: 60.83%
Average

In 2023, the financial autonomy of SOCIETE D'ETUDES DU BATIM... (-89.9%) 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
-0.88 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.07 years
Excellent

In 2023, the repayment capacity of SOCIETE D'ETUDES DU BATIM... (-0.88) 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 50.73. 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

50.731

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

-1.882

Liquidity indicators evolution
SOCIETE D'ETUDES DU BATIMENT ET DES TRAVAUX PUBLICS

Sector positioning

Liquidity ratio
50.73 2023
2021
2022
2023
Q1: 150.51
Med: 232.42
Q3: 397.46
Average

In 2023, the liquidity ratio of SOCIETE D'ETUDES DU BATIM... (50.73) 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
-1.88x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.85x
Average

In 2023, the interest coverage of SOCIETE D'ETUDES DU BATIM... (-1.9x) 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: 87 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 235 days. Excellent situation: suppliers finance 148 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 44 days of revenue, i.e. 102 k€ to permanently finance. Notable WCR improvement over the period (-48%), freeing up cash.

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

101 627 €

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

87 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

235 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

14 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

44 j

WCR and payment terms evolution
SOCIETE D'ETUDES DU BATIMENT ET DES TRAVAUX PUBLICS

Positioning of SOCIETE D'ETUDES DU BATIMENT ET DES TRAVAUX PUBLICS in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 149 770€ to 430 786€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
149k€ 259k€ 430k€
259 422 € Range: 149 770€ - 430 786€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 47 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 (Ingénierie, études techniques)

Compare SOCIETE D'ETUDES DU BATIMENT ET DES TRAVAUX PUBLICS with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about SOCIETE D'ETUDES DU BATIMENT ET DES TRAVAUX PUBLICS

What is the revenue of SOCIETE D'ETUDES DU BATIMENT ET DES TRAVAUX PUBLICS ?

The revenue of SOCIETE D'ETUDES DU BATIMENT ET DES TRAVAUX PUBLICS in 2023 is 823 k€.

Is SOCIETE D'ETUDES DU BATIMENT ET DES TRAVAUX PUBLICS profitable?

SOCIETE D'ETUDES DU BATIMENT ET DES TRAVAUX PUBLICS recorded a net loss in 2023.

Where is the headquarters of SOCIETE D'ETUDES DU BATIMENT ET DES TRAVAUX PUBLICS ?

The headquarters of SOCIETE D'ETUDES DU BATIMENT ET DES TRAVAUX PUBLICS is located in ROUEN (76000), in the department Seine-Maritime.

Where to find the tax return of SOCIETE D'ETUDES DU BATIMENT ET DES TRAVAUX PUBLICS ?

The tax return of SOCIETE D'ETUDES DU BATIMENT ET DES TRAVAUX PUBLICS 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 D'ETUDES DU BATIMENT ET DES TRAVAUX PUBLICS operate?

SOCIETE D'ETUDES DU BATIMENT ET DES TRAVAUX PUBLICS operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.