SOCIETE MEDITERRANEENNE DE CONSTRUCTION : revenue, balance sheet and financial ratios

SOCIETE MEDITERRANEENNE DE CONSTRUCTION is a French company founded 6 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in CORTE (20250), this company of category PME shows in 2023 a revenue of 671 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - SOCIETE MEDITERRANEENNE DE CONSTRUCTION (SIREN 881083935)
Indicator 2023 2022
Revenue 670 898 € 384 985 €
Net income 10 660 € -44 170 €
EBITDA 39 024 € -23 313 €
Net margin 1.6% -11.5%

Revenue and income statement

In 2023, SOCIETE MEDITERRANEENNE DE CONSTRUCTION achieves revenue of 671 k€. Vs 2022, growth of +74% (385 k€ -> 671 k€). After deducting consumption (221 k€), gross margin stands at 450 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 39 k€, representing 5.8% of revenue. Positive scissor effect: EBITDA margin improves by +11.9 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, i.e. 1.6% of revenue. This profit can be retained or distributed to shareholders.

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

670 898 €

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

450 013 €

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

39 024 €

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

11 647 €

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

10 660 €

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

5.8%

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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 739%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 5.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (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

738.563%

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

9.688%

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

5.653%

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

7.817

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

52.5%

Solvency indicators evolution
SOCIETE MEDITERRANEENNE DE CONSTRUCTION

Sector positioning

Debt ratio
738.56 2023
2022
2023
Q1: 0.97
Med: 19.38
Q3: 59.23
Watch

In 2023, the debt ratio of SOCIETE MEDITERRANEENNE D... (738.56) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
9.69% 2023
2022
2023
Q1: 9.04%
Med: 30.12%
Q3: 51.01%
Average

In 2023, the financial autonomy of SOCIETE MEDITERRANEENNE D... (9.7%) 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
7.82 years 2023
2022
2023
Q1: 0.0 years
Med: 0.08 years
Q3: 1.21 years
Watch +50 pts over 2 years

In 2023, the repayment capacity of SOCIETE MEDITERRANEENNE D... (7.82) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 397.98. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 3.6x. Financial charges are adequately covered by operations.

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

397.979

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

3.623

Liquidity indicators evolution
SOCIETE MEDITERRANEENNE DE CONSTRUCTION

Sector positioning

Liquidity ratio
397.98 2023
2022
2023
Q1: 135.55
Med: 191.14
Q3: 293.01
Excellent +56 pts over 2 years

In 2023, the liquidity ratio of SOCIETE MEDITERRANEENNE D... (397.98) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
3.62x 2023
2022
2023
Q1: 0.0x
Med: 0.05x
Q3: 2.06x
Excellent +50 pts over 2 years

In 2023, the interest coverage of SOCIETE MEDITERRANEENNE D... (3.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 89 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. The gap of 56 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 36 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 127 days of revenue, i.e. 236 k€ to permanently finance.

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

236 478 €

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

89 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

33 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

36 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

127 j

WCR and payment terms evolution
SOCIETE MEDITERRANEENNE DE CONSTRUCTION

Positioning of SOCIETE MEDITERRANEENNE DE CONSTRUCTION in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (37 transactions). This range of 25 574€ to 129 268€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
25k€ 33k€ 129k€
33 329 € Range: 25 574€ - 129 268€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 37 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 maçonnerie générale et gros œuvre de bâtiment)

Compare SOCIETE MEDITERRANEENNE DE CONSTRUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about SOCIETE MEDITERRANEENNE DE CONSTRUCTION

What is the revenue of SOCIETE MEDITERRANEENNE DE CONSTRUCTION ?

The revenue of SOCIETE MEDITERRANEENNE DE CONSTRUCTION in 2023 is 671 k€.

Is SOCIETE MEDITERRANEENNE DE CONSTRUCTION profitable?

Yes, SOCIETE MEDITERRANEENNE DE CONSTRUCTION generated a net profit of 11 k€ in 2023.

Where is the headquarters of SOCIETE MEDITERRANEENNE DE CONSTRUCTION ?

The headquarters of SOCIETE MEDITERRANEENNE DE CONSTRUCTION is located in CORTE (20250).

Where to find the tax return of SOCIETE MEDITERRANEENNE DE CONSTRUCTION ?

The tax return of SOCIETE MEDITERRANEENNE DE CONSTRUCTION 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 MEDITERRANEENNE DE CONSTRUCTION operate?

SOCIETE MEDITERRANEENNE DE CONSTRUCTION operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.