TERRASSEMENT, TRANSPORT ET CONCASSAGE DE PANIANDY : revenue, balance sheet and financial ratios

TERRASSEMENT, TRANSPORT ET CONCASSAGE DE PANIANDY is a French company founded 11 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in SAINT-DENIS (97490), this company of category ETI shows in 2020 a revenue of 8 k€. 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 - TERRASSEMENT, TRANSPORT ET CONCASSAGE DE PANIANDY (SIREN 810878488)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 7 936 € 304 568 € 501 769 € 2 123 374 € 3 525 384 €
Net income 177 405 € -4 018 € -7 994 € -160 520 € -116 556 € -70 001 € 34 429 € 91 867 €
EBITDA -3 646 € -5 013 € -4 937 € -123 737 € -56 888 € -10 926 € 166 085 € 224 859 €
Net margin N/C N/C N/C -2022.7% -38.3% -14.0% 1.6% 2.6%

Revenue and income statement

In 2023, TERRASSEMENT, TRANSPORT ET CONCASSAGE DE PANIANDY generates positive net income of 177 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 92 k€ -> 177 k€.

EBITDA (2023) ?
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

-3 646 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

153 866 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

177 405 €

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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 -97%. 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 -5634%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-97.482%

Financial autonomy (2023) ?
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

-5633.751%

Repayment capacity (2023) ?
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

3.895

Solvency indicators evolution
TERRASSEMENT, TRANSPORT ET CONCASSAGE DE PANIANDY

Sector positioning

Debt ratio
-97.48 2023
2021
2022
2023
Q1: 7.85
Med: 36.01
Q3: 94.84
Excellent

In 2023, the debt ratio of TERRASSEMENT, TRANSPORT E... (-97.48) 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
-5633.75% 2023
2021
2022
2023
Q1: 19.68%
Med: 37.72%
Q3: 54.76%
Watch -16 pts over 3 years

In 2023, the financial autonomy of TERRASSEMENT, TRANSPORT E... (-5633.8%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
3.9 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.69 years
Q3: 2.28 years
Average +50 pts over 3 years

In 2023, the repayment capacity of TERRASSEMENT, TRANSPORT E... (3.90) 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 41.35. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

41.347

Interest coverage (2023) ?
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

-1.317

Liquidity indicators evolution
TERRASSEMENT, TRANSPORT ET CONCASSAGE DE PANIANDY

Sector positioning

Liquidity ratio
41.35 2023
2021
2022
2023
Q1: 140.28
Med: 196.99
Q3: 296.56
Watch -13 pts over 3 years

In 2023, the liquidity ratio of TERRASSEMENT, TRANSPORT E... (41.35) 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
-1.32x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.82x
Q3: 3.69x
Average

In 2023, the interest coverage of TERRASSEMENT, TRANSPORT E... (-1.3x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 226 days. Excellent situation: suppliers finance 226 days of the operating cycle (retail model).

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

226 j

Inventory turnover (2023) ?
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

0 j

WCR and payment terms evolution
TERRASSEMENT, TRANSPORT ET CONCASSAGE DE PANIANDY

Positioning of TERRASSEMENT, TRANSPORT ET CONCASSAGE DE PANIANDY 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 TERRASSEMENT, TRANSPORT ET CONCASSAGE DE PANIANDY is estimated at 623 655 € (range 173 977€ - 1 745 808€). 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 2023
120 transactions
173k€ 623k€ 1745k€
623 655 € Range: 173 977€ - 1 745 808€
NAF 5 all-time

Valuation method used

Net Income Multiple
177 405 € × 3.5x = 623 655 €
Range: 173 977€ - 1 745 809€

Only this financial indicator is available for this company.

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 TERRASSEMENT, TRANSPORT ET CONCASSAGE DE PANIANDY with other companies in the same sector:

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

Frequently asked questions about TERRASSEMENT, TRANSPORT ET CONCASSAGE DE PANIANDY

What is the revenue of TERRASSEMENT, TRANSPORT ET CONCASSAGE DE PANIANDY ?

The revenue of TERRASSEMENT, TRANSPORT ET CONCASSAGE DE PANIANDY in 2020 is 8 k€.

Is TERRASSEMENT, TRANSPORT ET CONCASSAGE DE PANIANDY profitable?

Yes, TERRASSEMENT, TRANSPORT ET CONCASSAGE DE PANIANDY generated a net profit of 177 k€ in 2023.

Where is the headquarters of TERRASSEMENT, TRANSPORT ET CONCASSAGE DE PANIANDY ?

The headquarters of TERRASSEMENT, TRANSPORT ET CONCASSAGE DE PANIANDY is located in SAINT-DENIS (97490), in the department La Reunion.

Where to find the tax return of TERRASSEMENT, TRANSPORT ET CONCASSAGE DE PANIANDY ?

The tax return of TERRASSEMENT, TRANSPORT ET CONCASSAGE DE PANIANDY 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 TERRASSEMENT, TRANSPORT ET CONCASSAGE DE PANIANDY operate?

TERRASSEMENT, TRANSPORT ET CONCASSAGE DE PANIANDY 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.