SPIE BATIGNOLLES TP POITOU-CHARENTES : revenue, balance sheet and financial ratios

SPIE BATIGNOLLES TP POITOU-CHARENTES is a French company founded 59 years ago, specialized in the sector Construction de routes et autoroutes. Based in LUSIGNAN (86600), this company of category GE shows in 2024 a revenue of 20.1 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 TP POITOU-CHARENTES (SIREN 326780616)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 20 112 524 € 13 529 190 € 13 019 868 € 14 377 772 € 10 922 407 € 10 627 261 € 11 284 347 € 11 316 676 € 11 285 941 €
Net income -161 494 € 87 190 € -202 349 € 371 548 € 216 076 € -40 164 € 141 275 € 273 144 € 297 552 €
EBITDA -175 758 € 130 771 € -96 758 € -96 880 € 356 441 € 203 366 € 28 986 € 296 250 € 580 760 €
Net margin -0.8% 0.6% -1.6% 2.6% 2.0% -0.4% 1.3% 2.4% 2.6%

Revenue and income statement

In 2024, SPIE BATIGNOLLES TP POITOU-CHARENTES achieves revenue of 20.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.5%. Vs 2023, growth of +49% (13.5 M€ -> 20.1 M€). After deducting consumption (2.6 M€), gross margin stands at 17.5 M€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -176 k€, representing -0.9% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -161 k€ (-0.8% 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

20 112 524 €

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

17 520 732 €

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

-175 758 €

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

-346 290 €

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

-161 494 €

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

-0.9%

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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 90%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 18%. 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

90.486%

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

18.185%

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

-0.726%

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

-12.185

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

11.6%

Solvency indicators evolution
SPIE BATIGNOLLES TP POITOU-CHARENTES

Sector positioning

Debt ratio
90.49 2024
2022
2023
2024
Q1: 1.71
Med: 21.57
Q3: 63.35
Average

In 2024, the debt ratio of SPIE BATIGNOLLES TP POITO... (90.49) 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
18.18% 2024
2022
2023
2024
Q1: 14.32%
Med: 33.76%
Q3: 51.7%
Average

In 2024, the financial autonomy of SPIE BATIGNOLLES TP POITO... (18.2%) 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
-12.19 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.34 years
Q3: 1.88 years
Excellent

In 2024, the repayment capacity of SPIE BATIGNOLLES TP POITO... (-12.19) 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 165.38. 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

165.381

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

-26.525

Liquidity indicators evolution
SPIE BATIGNOLLES TP POITOU-CHARENTES

Sector positioning

Liquidity ratio
165.38 2024
2022
2023
2024
Q1: 140.21
Med: 183.24
Q3: 251.75
Average -6 pts over 3 years

In 2024, the liquidity ratio of SPIE BATIGNOLLES TP POITO... (165.38) 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
-26.52x 2024
2022
2023
2024
Q1: -0.03x
Med: 0.84x
Q3: 6.64x
Watch

In 2024, the interest coverage of SPIE BATIGNOLLES TP POITO... (-26.5x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. The company must finance 1 days of gap between collections and payments. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 68 days of revenue, i.e. 3.8 M€ to permanently finance. Over 2016-2024, WCR increased by +48%, 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

3 775 724 €

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

57 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

56 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

19 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

68 j

WCR and payment terms evolution
SPIE BATIGNOLLES TP POITOU-CHARENTES

Positioning of SPIE BATIGNOLLES TP POITOU-CHARENTES in its sector

Comparison with sector Construction de routes et autoroutes

Valuation estimate

Based on 67 transactions of similar company sales (all years), the value of SPIE BATIGNOLLES TP POITOU-CHARENTES is estimated at 2 712 446 € (range 1 802 763€ - 5 171 149€). The price/revenue ratio is 0.13x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
67 tx
1802k€ 2712k€ 5171k€
2 712 446 € Range: 1 802 763€ - 5 171 149€
NAF 5 all-time

Valuation method used

Revenue Multiple
20 112 524 € × 0.13x = 2 712 447 €
Range: 1 802 764€ - 5 171 149€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 67 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 (Construction de routes et autoroutes)

Compare SPIE BATIGNOLLES TP POITOU-CHARENTES with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de routes et autoroutes

Frequently asked questions about SPIE BATIGNOLLES TP POITOU-CHARENTES

What is the revenue of SPIE BATIGNOLLES TP POITOU-CHARENTES ?

The revenue of SPIE BATIGNOLLES TP POITOU-CHARENTES in 2024 is 20.1 M€.

Is SPIE BATIGNOLLES TP POITOU-CHARENTES profitable?

SPIE BATIGNOLLES TP POITOU-CHARENTES recorded a net loss in 2024.

Where is the headquarters of SPIE BATIGNOLLES TP POITOU-CHARENTES ?

The headquarters of SPIE BATIGNOLLES TP POITOU-CHARENTES is located in LUSIGNAN (86600), in the department Vienne.

Where to find the tax return of SPIE BATIGNOLLES TP POITOU-CHARENTES ?

The tax return of SPIE BATIGNOLLES TP POITOU-CHARENTES 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 TP POITOU-CHARENTES operate?

SPIE BATIGNOLLES TP POITOU-CHARENTES operates in the sector Construction de routes et autoroutes (NAF code 42.11Z). See the 'Sector positioning' section above to compare the company with its competitors.