SOCIETE TERRASSEMENT COMMERCIALISATION : revenue, balance sheet and financial ratios

SOCIETE TERRASSEMENT COMMERCIALISATION is a French company founded 15 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in IRACOUBO (97350), this company of category PME shows in 2021 a revenue of 2.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SOCIETE TERRASSEMENT COMMERCIALISATION (SIREN 524224474)
Indicator 2021 2019 2018 2017 2016 2015 2013
Revenue 2 765 902 € 1 368 338 € 1 512 835 € 2 030 773 € 831 633 € 1 712 601 € 472 049 €
Net income 15 740 € 59 443 € 51 303 € 116 104 € -71 007 € 147 558 € 191 486 €
EBITDA 99 444 € 207 379 € 38 527 € 130 107 € -19 448 € 224 141 € 191 056 €
Net margin 0.6% 4.3% 3.4% 5.7% -8.5% 8.6% 40.6%

Revenue and income statement

In 2021, SOCIETE TERRASSEMENT COMMERCIALISATION achieves revenue of 2.8 M€. Over the period 2013-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +24.7%. Vs 2019, growth of +102% (1.4 M€ -> 2.8 M€). After deducting consumption (-2 k€), gross margin stands at 2.8 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 99 k€, representing 3.6% of revenue. Warning negative scissor effect: despite revenue change (+102%), EBITDA varies by -52%, reducing margin by 11.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 16 k€, i.e. 0.6% of revenue. This profit can be retained or distributed to shareholders.

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

2 765 902 €

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

2 768 138 €

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

99 444 €

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

7 970 €

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

15 740 €

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

3.6%

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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 85%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

84.616%

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

28.542%

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

3.979%

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

5.052

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

23.2%

Solvency indicators evolution
SOCIETE TERRASSEMENT COMMERCIALISATION

Sector positioning

Debt ratio
84.62 2021
2018
2019
2021
Q1: 9.7
Med: 46.33
Q3: 119.94
Average +8 pts over 3 years

In 2021, the debt ratio of SOCIETE TERRASSEMENT COMM... (84.62) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
28.54% 2021
2018
2019
2021
Q1: 18.84%
Med: 36.58%
Q3: 54.16%
Average -25 pts over 3 years

In 2021, the financial autonomy of SOCIETE TERRASSEMENT COMM... (28.5%) 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
5.05 years 2021
2018
2019
2021
Q1: 0.0 years
Med: 0.78 years
Q3: 2.72 years
Watch +23 pts over 3 years

In 2021, the repayment capacity of SOCIETE TERRASSEMENT COMM... (5.05) 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 163.79. 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 15.0x. Operating income very largely covers interest expenses: high safety margin.

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

163.788

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

14.951

Liquidity indicators evolution
SOCIETE TERRASSEMENT COMMERCIALISATION

Sector positioning

Liquidity ratio
163.79 2021
2018
2019
2021
Q1: 141.4
Med: 199.56
Q3: 294.75
Average

In 2021, the liquidity ratio of SOCIETE TERRASSEMENT COMM... (163.79) 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
14.95x 2021
2018
2019
2021
Q1: 0.0x
Med: 0.66x
Q3: 2.67x
Excellent

In 2021, the interest coverage of SOCIETE TERRASSEMENT COMM... (14.9x) 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: 90 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. The company must finance 23 days of gap between collections and payments. Inventory turnover is 30 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 129 days of revenue, i.e. 990 k€ to permanently finance. Over 2013-2021, WCR increased by +357%, requiring additional financing.

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

990 193 €

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

90 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

67 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

30 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

129 j

WCR and payment terms evolution
SOCIETE TERRASSEMENT COMMERCIALISATION

Positioning of SOCIETE TERRASSEMENT COMMERCIALISATION in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of SOCIETE TERRASSEMENT COMMERCIALISATION is estimated at 265 670 € (range 119 472€ - 615 421€). With an EBITDA of 99 444€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (conservative valuation). 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 2021
120 transactions
119k€ 265k€ 615k€
265 670 € Range: 119 472€ - 615 421€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
99 444 € × 1.4x
Estimation 136 555 €
32 327€ - 361 915€
Revenue Multiple 30%
2 765 902 € × 0.22x
Estimation 621 087 €
334 073€ - 1 344 952€
Net Income Multiple 20%
15 740 € × 3.5x
Estimation 55 333 €
15 436€ - 154 894€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 TERRASSEMENT COMMERCIALISATION 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 TERRASSEMENT COMMERCIALISATION

What is the revenue of SOCIETE TERRASSEMENT COMMERCIALISATION ?

The revenue of SOCIETE TERRASSEMENT COMMERCIALISATION in 2021 is 2.8 M€.

Is SOCIETE TERRASSEMENT COMMERCIALISATION profitable?

Yes, SOCIETE TERRASSEMENT COMMERCIALISATION generated a net profit of 16 k€ in 2021.

Where is the headquarters of SOCIETE TERRASSEMENT COMMERCIALISATION ?

The headquarters of SOCIETE TERRASSEMENT COMMERCIALISATION is located in IRACOUBO (97350), in the department Guyane.

Where to find the tax return of SOCIETE TERRASSEMENT COMMERCIALISATION ?

The tax return of SOCIETE TERRASSEMENT COMMERCIALISATION 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 TERRASSEMENT COMMERCIALISATION operate?

SOCIETE TERRASSEMENT COMMERCIALISATION 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.