SPIE BATIGNOLLES FONDATIONS : revenue, balance sheet and financial ratios

SPIE BATIGNOLLES FONDATIONS is a French company founded 35 years ago, specialized in the sector Autres travaux spécialisés de construction. Based in NANTERRE (92000), this company of category GE shows in 2024 a revenue of 103.7 M€. 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 - SPIE BATIGNOLLES FONDATIONS (SIREN 380149427)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 103 743 969 € 101 204 180 € 99 430 730 € 108 542 560 € 97 716 868 € 150 338 174 € 134 656 145 € 138 110 271 € 138 370 602 €
Net income -1 880 566 € -1 850 339 € -3 226 934 € 3 023 829 € 1 741 317 € 573 161 € 5 042 221 € 3 190 417 € 1 845 800 €
EBITDA -5 578 892 € -7 253 224 € -8 316 401 € -2 591 342 € -3 973 566 € 3 829 411 € 5 151 531 € 5 681 474 € 3 831 563 €
Net margin -1.8% -1.8% -3.2% 2.8% 1.8% 0.4% 3.7% 2.3% 1.3%

Revenue and income statement

In 2024, SPIE BATIGNOLLES FONDATIONS achieves revenue of 103.7 M€. Activity remains stable over the period (CAGR: -3.5%). Vs 2023: +3%. After deducting consumption (2.3 M€), gross margin stands at 101.4 M€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -5.6 M€, representing -5.4% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.9 M€ (-1.8% of revenue), which will impact equity.

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

103 743 969 €

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

101 418 043 €

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

-5 578 892 €

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

-4 354 653 €

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

-1 880 566 €

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

-5.4%

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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 9%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

9.365%

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

7.292%

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

-3.147%

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

-0.154

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

13.4%

Solvency indicators evolution
SPIE BATIGNOLLES FONDATIONS

Sector positioning

Debt ratio
9.37 2024
2022
2023
2024
Q1: 3.39
Med: 18.59
Q3: 55.68
Good

In 2024, the debt ratio of SPIE BATIGNOLLES FONDATIONS (9.37) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
7.29% 2024
2022
2023
2024
Q1: 18.09%
Med: 38.63%
Q3: 59.74%
Average

In 2024, the financial autonomy of SPIE BATIGNOLLES FONDATIONS (7.3%) 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
-0.15 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.25 years
Q3: 1.25 years
Excellent

In 2024, the repayment capacity of SPIE BATIGNOLLES FONDATIONS (-0.15) 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 107.61. 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

107.609

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

-16.061

Liquidity indicators evolution
SPIE BATIGNOLLES FONDATIONS

Sector positioning

Liquidity ratio
107.61 2024
2022
2023
2024
Q1: 147.2
Med: 218.63
Q3: 322.5
Watch -6 pts over 3 years

In 2024, the liquidity ratio of SPIE BATIGNOLLES FONDATIONS (107.61) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-16.06x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.32x
Q3: 2.98x
Average

In 2024, the interest coverage of SPIE BATIGNOLLES FONDATIONS (-16.1x) 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: 68 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 97 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-1 days): operations structurally generate cash. Over 2016-2024, WCR increased by +97%, requiring additional financing.

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

-218 900 €

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

68 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

97 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

11 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

-1 j

WCR and payment terms evolution
SPIE BATIGNOLLES FONDATIONS

Positioning of SPIE BATIGNOLLES FONDATIONS in its sector

Comparison with sector Autres travaux spécialisés de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 13 687 125€ to 42 402 585€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
13687k€ 21914k€ 42402k€
21 914 409 € Range: 13 687 125€ - 42 402 585€
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 (Autres travaux spécialisés de construction)

Compare SPIE BATIGNOLLES FONDATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres travaux spécialisés de construction

Frequently asked questions about SPIE BATIGNOLLES FONDATIONS

What is the revenue of SPIE BATIGNOLLES FONDATIONS ?

The revenue of SPIE BATIGNOLLES FONDATIONS in 2024 is 103.7 M€.

Is SPIE BATIGNOLLES FONDATIONS profitable?

SPIE BATIGNOLLES FONDATIONS recorded a net loss in 2024.

Where is the headquarters of SPIE BATIGNOLLES FONDATIONS ?

The headquarters of SPIE BATIGNOLLES FONDATIONS is located in NANTERRE (92000), in the department Hauts-de-Seine.

Where to find the tax return of SPIE BATIGNOLLES FONDATIONS ?

The tax return of SPIE BATIGNOLLES FONDATIONS 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 FONDATIONS operate?

SPIE BATIGNOLLES FONDATIONS operates in the sector Autres travaux spécialisés de construction (NAF code 43.99D). See the 'Sector positioning' section above to compare the company with its competitors.