TERRE ET LOGIS CONSTRUCTIONS : revenue, balance sheet and financial ratios

TERRE ET LOGIS CONSTRUCTIONS is a French company founded 21 years ago, specialized in the sector Promotion immobilière d'autres bâtiments. Based in SAINT-ROMAIN-DE-JALIONAS (38460), this company of category PME shows in 2023 a revenue of 2.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - TERRE ET LOGIS CONSTRUCTIONS (SIREN 483376695)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 345 633 € 5 719 065 € 1 216 421 € 737 532 € 4 923 376 € 869 362 € 3 891 113 € 4 254 579 €
Net income -24 381 € 770 534 € 113 667 € 124 037 € 73 791 € 19 480 € 177 362 € 254 995 €
EBITDA 116 852 € 914 364 € 18 714 € 229 702 € 183 137 € 109 330 € 349 977 € 339 030 €
Net margin -1.0% 13.5% 9.3% 16.8% 1.5% 2.2% 4.6% 6.0%

Revenue and income statement

In 2023, TERRE ET LOGIS CONSTRUCTIONS achieves revenue of 2.3 M€. Revenue is declining over the period 2016-2023 (CAGR: -8.2%). Significant drop of -59% vs 2022. After deducting consumption (424 k€), gross margin stands at 1.9 M€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 117 k€, representing 5.0% of revenue. Warning negative scissor effect: despite revenue change (-59%), EBITDA varies by -87%, reducing margin by 11.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -24 k€ (-1.0% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 345 633 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 921 805 €

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

116 852 €

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

91 571 €

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

-24 381 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.0%

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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 188%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory.

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

188.229%

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

26.62%

Cash flow / Revenue (2023) ?
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

-0.009%

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

-8352.749

Asset age ratio (2023) ?
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

30.9%

Solvency indicators evolution
TERRE ET LOGIS CONSTRUCTIONS

Sector positioning

Debt ratio
188.23 2023
2021
2022
2023
Q1: 0.0
Med: 2.88
Q3: 157.63
Average +10 pts over 3 years

In 2023, the debt ratio of TERRE ET LOGIS CONSTRUCTIONS (188.23) 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
26.62% 2023
2021
2022
2023
Q1: 0.0%
Med: 13.21%
Q3: 56.26%
Good -7 pts over 3 years

In 2023, the financial autonomy of TERRE ET LOGIS CONSTRUCTIONS (26.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-8352.75 years 2023
2021
2022
2023
Q1: -4.66 years
Med: 0.0 years
Q3: 1.73 years
Excellent -50 pts over 3 years

In 2023, the repayment capacity of TERRE ET LOGIS CONSTRUCTIONS (-8352.75) 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 218.33. 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 105.6x. Operating income very largely covers interest expenses: high safety margin.

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

218.329

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

105.625

Liquidity indicators evolution
TERRE ET LOGIS CONSTRUCTIONS

Sector positioning

Liquidity ratio
218.33 2023
2021
2022
2023
Q1: 132.11
Med: 342.76
Q3: 1124.76
Average

In 2023, the liquidity ratio of TERRE ET LOGIS CONSTRUCTIONS (218.33) 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
105.62x 2023
2021
2022
2023
Q1: -8.68x
Med: 0.0x
Q3: 3.13x
Excellent +50 pts over 3 years

In 2023, the interest coverage of TERRE ET LOGIS CONSTRUCTIONS (105.6x) 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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 132 days. Excellent situation: suppliers finance 126 days of the operating cycle (retail model). Inventory turnover is 576 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 905 days of revenue, i.e. 5.9 M€ to permanently finance. Over 2016-2023, WCR increased by +179%, requiring additional financing.

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

5 897 297 €

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

6 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

132 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

576 j

WCR in days of revenue (2023) ?
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

905 j

WCR and payment terms evolution
TERRE ET LOGIS CONSTRUCTIONS

Positioning of TERRE ET LOGIS CONSTRUCTIONS in its sector

Comparison with sector Promotion immobilière d'autres bâtiments

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of TERRE ET LOGIS CONSTRUCTIONS is estimated at 319 359 € (range 118 748€ - 828 094€). With an EBITDA of 116 852€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.28x (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 2023
80 tx
118k€ 319k€ 828k€
319 359 € Range: 118 748€ - 828 094€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
116 852 € × 1.0x
Estimation 117 245 €
48 416€ - 356 595€
Revenue Multiple 30%
2 345 633 € × 0.28x
Estimation 656 217 €
235 968€ - 1 613 928€
How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Promotion immobilière d'autres bâtiments)

Compare TERRE ET LOGIS CONSTRUCTIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière d'autres bâtiments

Frequently asked questions about TERRE ET LOGIS CONSTRUCTIONS

What is the revenue of TERRE ET LOGIS CONSTRUCTIONS ?

The revenue of TERRE ET LOGIS CONSTRUCTIONS in 2023 is 2.3 M€.

Is TERRE ET LOGIS CONSTRUCTIONS profitable?

TERRE ET LOGIS CONSTRUCTIONS recorded a net loss in 2023.

Where is the headquarters of TERRE ET LOGIS CONSTRUCTIONS ?

The headquarters of TERRE ET LOGIS CONSTRUCTIONS is located in SAINT-ROMAIN-DE-JALIONAS (38460), in the department Isere.

Where to find the tax return of TERRE ET LOGIS CONSTRUCTIONS ?

The tax return of TERRE ET LOGIS CONSTRUCTIONS 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 TERRE ET LOGIS CONSTRUCTIONS operate?

TERRE ET LOGIS CONSTRUCTIONS operates in the sector Promotion immobilière d'autres bâtiments (NAF code 41.10C). See the 'Sector positioning' section above to compare the company with its competitors.