SUD EST TERRASSEMENT : revenue, balance sheet and financial ratios

SUD EST TERRASSEMENT is a French company founded 29 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in GASSIN (83580), this company of category PME shows in 2018 a revenue of 471 k€. 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 - SUD EST TERRASSEMENT (SIREN 407793959)
Indicator 2018 2016 2015
Revenue 471 474 € 391 392 € 510 766 €
Net income 6 296 € -15 186 € 10 478 €
EBITDA 31 611 € 11 638 € 20 440 €
Net margin 1.3% -3.9% 2.1%

Revenue and income statement

In 2018, SUD EST TERRASSEMENT achieves revenue of 471 k€. Activity remains stable over the period (CAGR: -2.6%). Vs 2016, growth of +20% (391 k€ -> 471 k€). After deducting consumption (52 k€), gross margin stands at 419 k€, i.e. a rate of 89%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 32 k€, representing 6.7% of revenue. Positive scissor effect: EBITDA margin improves by +3.7 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 6 k€, i.e. 1.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

471 474 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

419 146 €

EBITDA (2018) ?
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

31 611 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

5 369 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

6 296 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.7%

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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 -368%. 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 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-368.16%

Financial autonomy (2018) ?
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

27.252%

Cash flow / Revenue (2018) ?
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

7.285%

Repayment capacity (2018) ?
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

1.124

Asset age ratio (2018) ?
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

37.8%

Solvency indicators evolution
SUD EST TERRASSEMENT

Sector positioning

Debt ratio
-368.16 2018
2015
2016
2018
Q1: 6.35
Med: 32.53
Q3: 91.42
Excellent -50 pts over 3 years

In 2018, the debt ratio of SUD EST TERRASSEMENT (-368.16) 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
27.25% 2018
2015
2016
2018
Q1: 17.8%
Med: 36.37%
Q3: 54.55%
Average

In 2018, the financial autonomy of SUD EST TERRASSEMENT (27.2%) 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
1.12 years 2018
2015
2016
2018
Q1: 0.0 years
Med: 0.53 years
Q3: 1.94 years
Average -14 pts over 3 years

In 2018, the repayment capacity of SUD EST TERRASSEMENT (1.12) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 79.56. 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 14.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2018) ?
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

79.556

Interest coverage (2018) ?
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

14.055

Liquidity indicators evolution
SUD EST TERRASSEMENT

Sector positioning

Liquidity ratio
79.56 2018
2015
2016
2018
Q1: 126.71
Med: 181.91
Q3: 273.99
Watch -6 pts over 3 years

In 2018, the liquidity ratio of SUD EST TERRASSEMENT (79.56) 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
14.05x 2018
2015
2016
2018
Q1: 0.0x
Med: 0.81x
Q3: 3.49x
Excellent

In 2018, the interest coverage of SUD EST TERRASSEMENT (14.1x) 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: 165 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 178 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 64 days (= Average inventory / Cost of goods x 360). WCR is negative (-85 days): operations structurally generate cash. Notable WCR improvement over the period (-39%), freeing up cash.

Operating WCR (2018) ?
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

-111 518 €

Customer credit (2018) ?
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

165 j

Supplier credit (2018) ?
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

178 j

Inventory turnover (2018) ?
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

64 j

WCR in days of revenue (2018) ?
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

-85 j

WCR and payment terms evolution
SUD EST TERRASSEMENT

Positioning of SUD EST TERRASSEMENT 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 SUD EST TERRASSEMENT is estimated at 57 891 € (range 23 456€ - 138 691€). With an EBITDA of 31 611€, 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 2018
120 transactions
23k€ 57k€ 138k€
57 891 € Range: 23 456€ - 138 691€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
31 611 € × 1.4x
Estimation 43 408 €
10 276€ - 115 044€
Revenue Multiple 30%
471 474 € × 0.22x
Estimation 105 870 €
56 946€ - 229 260€
Net Income Multiple 20%
6 296 € × 3.5x
Estimation 22 133 €
6 174€ - 61 958€

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 SUD EST TERRASSEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about SUD EST TERRASSEMENT

What is the revenue of SUD EST TERRASSEMENT ?

The revenue of SUD EST TERRASSEMENT in 2018 is 471 k€.

Is SUD EST TERRASSEMENT profitable?

Yes, SUD EST TERRASSEMENT generated a net profit of 6 k€ in 2018.

Where is the headquarters of SUD EST TERRASSEMENT ?

The headquarters of SUD EST TERRASSEMENT is located in GASSIN (83580), in the department Var.

Where to find the tax return of SUD EST TERRASSEMENT ?

The tax return of SUD EST TERRASSEMENT 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 SUD EST TERRASSEMENT operate?

SUD EST TERRASSEMENT 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.