SPIE BATIGNOLLES CUROT : revenue, balance sheet and financial ratios

SPIE BATIGNOLLES CUROT is a French company founded 22 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in LONGVIC (21600), this company of category GE shows in 2024 a revenue of 9.4 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 - SPIE BATIGNOLLES CUROT (SIREN 449355189)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 9 382 597 € 16 085 883 € 16 847 265 € 14 403 170 € 14 979 976 € 13 680 021 € 14 538 972 € 17 069 196 € 19 991 824 €
Net income 616 445 € 1 507 518 € 333 844 € 131 000 € 682 633 € 68 689 € 702 968 € 134 411 € 479 712 €
EBITDA -550 318 € 1 605 649 € 982 760 € 265 811 € 1 120 390 € 25 715 € 242 579 € -24 151 € 890 640 €
Net margin 6.6% 9.4% 2.0% 0.9% 4.6% 0.5% 4.8% 0.8% 2.4%

Revenue and income statement

In 2024, SPIE BATIGNOLLES CUROT achieves revenue of 9.4 M€. Revenue is declining over the period 2016-2024 (CAGR: -9.0%). Significant drop of -42% vs 2023. After deducting consumption (19 k€), gross margin stands at 9.4 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 -550 k€, representing -5.9% of revenue. Warning negative scissor effect: despite revenue change (-42%), EBITDA varies by -134%, reducing margin by 15.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 616 k€, i.e. 6.6% 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

9 382 597 €

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

9 363 384 €

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

-550 318 €

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

-425 350 €

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

616 445 €

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

-5.9%

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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 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.073%

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

25.54%

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

4.778%

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

0.004

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

3.3%

Solvency indicators evolution
SPIE BATIGNOLLES CUROT

Sector positioning

Debt ratio
0.07 2024
2022
2023
2024
Q1: 1.24
Med: 17.23
Q3: 51.1
Excellent -5 pts over 3 years

In 2024, the debt ratio of SPIE BATIGNOLLES CUROT (0.07) 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
25.54% 2024
2022
2023
2024
Q1: 11.28%
Med: 33.49%
Q3: 54.22%
Average +9 pts over 3 years

In 2024, the financial autonomy of SPIE BATIGNOLLES CUROT (25.5%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.04 years
Good -21 pts over 3 years

In 2024, the repayment capacity of SPIE BATIGNOLLES CUROT (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 141.72. 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

141.722

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

-0.977

Liquidity indicators evolution
SPIE BATIGNOLLES CUROT

Sector positioning

Liquidity ratio
141.72 2024
2022
2023
2024
Q1: 139.03
Med: 197.62
Q3: 307.13
Average

In 2024, the liquidity ratio of SPIE BATIGNOLLES CUROT (141.72) 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
-0.98x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.21x
Average -15 pts over 3 years

In 2024, the interest coverage of SPIE BATIGNOLLES CUROT (-1.0x) 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: 88 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 98 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 20 days of revenue, i.e. 534 k€ to permanently finance. Notable WCR improvement over the period (-73%), 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

533 776 €

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

88 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

98 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

3 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

20 j

WCR and payment terms evolution
SPIE BATIGNOLLES CUROT

Positioning of SPIE BATIGNOLLES CUROT 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 (25 transactions). This range of 1 377 784€ to 4 403 430€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1377k€ 2342k€ 4403k€
2 342 650 € Range: 1 377 784€ - 4 403 430€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 SPIE BATIGNOLLES CUROT 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 SPIE BATIGNOLLES CUROT

What is the revenue of SPIE BATIGNOLLES CUROT ?

The revenue of SPIE BATIGNOLLES CUROT in 2024 is 9.4 M€.

Is SPIE BATIGNOLLES CUROT profitable?

Yes, SPIE BATIGNOLLES CUROT generated a net profit of 616 k€ in 2024.

Where is the headquarters of SPIE BATIGNOLLES CUROT ?

The headquarters of SPIE BATIGNOLLES CUROT is located in LONGVIC (21600), in the department Cote-d'Or.

Where to find the tax return of SPIE BATIGNOLLES CUROT ?

The tax return of SPIE BATIGNOLLES CUROT 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 SPIE BATIGNOLLES CUROT operate?

SPIE BATIGNOLLES CUROT 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.