SOCIETE MACONNERIE TERRASSEMENT LOCATION : revenue, balance sheet and financial ratios

SOCIETE MACONNERIE TERRASSEMENT LOCATION is a French company founded 36 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in GEMENOS (13420), this company of category GE shows in 2024 a revenue of 5.2 M€. 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 MACONNERIE TERRASSEMENT LOCATION (SIREN 378217699)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 5 189 989 € 6 002 000 € 5 346 610 € 6 897 000 € 4 612 000 € 4 199 656 € 3 902 866 € 5 293 000 € 5 129 009 €
Net income 194 751 € 248 000 € 129 842 € 285 000 € 101 000 € 124 681 € -386 691 € 105 000 € 256 602 €
EBITDA 322 779 € 284 000 € 142 868 € 459 000 € 301 000 € 125 381 € -566 728 € 1 136 000 € 327 213 €
Net margin 3.8% 4.1% 2.4% 4.1% 2.2% 3.0% -9.9% 2.0% 5.0%

Revenue and income statement

In 2024, SOCIETE MACONNERIE TERRASSEMENT LOCATION achieves revenue of 5.2 M€. Revenue is growing positively over 9 years (CAGR: +0.1%). Significant drop of -14% vs 2023. After deducting consumption (6 €), gross margin stands at 5.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 323 k€, representing 6.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 195 k€, i.e. 3.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 189 989 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 189 983 €

EBITDA (2024) ?
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

322 779 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

148 591 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

194 751 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.2%

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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 0%. 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 23%. The balance between equity and debt is satisfactory. Cash flow represents 6.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2024) ?
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

22.985%

Cash flow / Revenue (2024) ?
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

6.733%

Repayment capacity (2024) ?
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 (2024) ?
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

43.0%

Solvency indicators evolution
SOCIETE MACONNERIE TERRASSEMENT LOCATION

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 7.65
Med: 32.36
Q3: 83.34
Excellent

In 2024, the debt ratio of SOCIETE MACONNERIE TERRAS... (0.00) 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
22.98% 2024
2022
2023
2024
Q1: 20.63%
Med: 39.04%
Q3: 56.1%
Average

In 2024, the financial autonomy of SOCIETE MACONNERIE TERRAS... (23.0%) 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 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.6 years
Q3: 2.11 years
Excellent

In 2024, the repayment capacity of SOCIETE MACONNERIE TERRAS... (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 183.44. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

183.437

Interest coverage (2024) ?
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 MACONNERIE TERRASSEMENT LOCATION

Sector positioning

Liquidity ratio
183.44 2024
2022
2023
2024
Q1: 141.64
Med: 199.63
Q3: 301.04
Average +12 pts over 3 years

In 2024, the liquidity ratio of SOCIETE MACONNERIE TERRAS... (183.44) 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 2024
2022
2023
2024
Q1: 0.0x
Med: 0.91x
Q3: 4.8x
Average

In 2024, the interest coverage of SOCIETE MACONNERIE TERRAS... (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: 69 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 95 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Overall, WCR represents 98 days of revenue, i.e. 1.4 M€ to permanently finance. Notable WCR improvement over the period (-28%), freeing up cash.

Operating WCR (2024) ?
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

1 412 663 €

Customer credit (2024) ?
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

69 j

Supplier credit (2024) ?
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

95 j

Inventory turnover (2024) ?
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 (2024) ?
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

98 j

WCR and payment terms evolution
SOCIETE MACONNERIE TERRASSEMENT LOCATION

Positioning of SOCIETE MACONNERIE TERRASSEMENT LOCATION in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 136 903€ to 2 667 233€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
136k€ 431k€ 2667k€
431 747 € Range: 136 903€ - 2 667 233€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Travaux de terrassement courants et travaux préparatoires)

Compare SOCIETE MACONNERIE TERRASSEMENT LOCATION with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about SOCIETE MACONNERIE TERRASSEMENT LOCATION

What is the revenue of SOCIETE MACONNERIE TERRASSEMENT LOCATION ?

The revenue of SOCIETE MACONNERIE TERRASSEMENT LOCATION in 2024 is 5.2 M€.

Is SOCIETE MACONNERIE TERRASSEMENT LOCATION profitable?

Yes, SOCIETE MACONNERIE TERRASSEMENT LOCATION generated a net profit of 195 k€ in 2024.

Where is the headquarters of SOCIETE MACONNERIE TERRASSEMENT LOCATION ?

The headquarters of SOCIETE MACONNERIE TERRASSEMENT LOCATION is located in GEMENOS (13420), in the department Bouches-du-Rhone.

Where to find the tax return of SOCIETE MACONNERIE TERRASSEMENT LOCATION ?

The tax return of SOCIETE MACONNERIE TERRASSEMENT LOCATION 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 MACONNERIE TERRASSEMENT LOCATION operate?

SOCIETE MACONNERIE TERRASSEMENT LOCATION operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.