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TESSON CONSTRUCTION : revenue, balance sheet and financial ratios

TESSON CONSTRUCTION is a French company founded 40 years ago, specialized in the sector Construction de maisons individuelles. Based in BRETIGNOLLES-SUR-MER (85470), this company of category PME shows in 2016 a revenue of 716 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - TESSON CONSTRUCTION (SIREN 333710259)
Indicator 2021 2019 2017 2016
Revenue N/C N/C N/C 716 323 €
Net income 2 063 466 € 261 778 € 32 498 € -3 705 €
EBITDA N/C N/C N/C 56 408 €
Net margin N/C N/C N/C -0.5%

Revenue and income statement

In 2021, TESSON CONSTRUCTION generates positive net income of 2.1 M€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 063 466 €

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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 49%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 65%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

49.161%

Financial autonomy (2021) ?
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

65.31%

Asset age ratio (2021) ?
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

22.5%

Solvency indicators evolution
TESSON CONSTRUCTION

Sector positioning

Debt ratio
49.16 2021
2017
2019
2021
Q1: 0.05
Med: 17.2
Q3: 82.22
Average -16 pts over 3 years

In 2021, the debt ratio of TESSON CONSTRUCTION (49.16) 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
65.31% 2021
2017
2019
2021
Q1: 4.97%
Med: 22.83%
Q3: 43.69%
Excellent +50 pts over 3 years

In 2021, the financial autonomy of TESSON CONSTRUCTION (65.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 3082.71. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

3082.707

Liquidity indicators evolution
TESSON CONSTRUCTION

Sector positioning

Liquidity ratio
3082.71 2021
2017
2019
2021
Q1: 124.3
Med: 178.6
Q3: 276.02
Excellent

In 2021, the liquidity ratio of TESSON CONSTRUCTION (3082.71) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2021) ?
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 (2021) ?
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 (2021) ?
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

0 j

Inventory turnover (2021) ?
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
TESSON CONSTRUCTION

Positioning of TESSON CONSTRUCTION in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 2 195 811€ to 14 721 695€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
2195k€ 4085k€ 14721k€
4 085 578 € Range: 2 195 811€ - 14 721 695€
NAF 5 année 2021
How is this estimate calculated?

This estimate is based on the analysis of 23 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 maisons individuelles)

Compare TESSON CONSTRUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about TESSON CONSTRUCTION

What is the revenue of TESSON CONSTRUCTION ?

The revenue of TESSON CONSTRUCTION in 2016 is 716 k€.

Is TESSON CONSTRUCTION profitable?

Yes, TESSON CONSTRUCTION generated a net profit of 2.1 M€ in 2021.

Where is the headquarters of TESSON CONSTRUCTION ?

The headquarters of TESSON CONSTRUCTION is located in BRETIGNOLLES-SUR-MER (85470), in the department Vendee.

Where to find the tax return of TESSON CONSTRUCTION ?

The tax return of TESSON CONSTRUCTION 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 TESSON CONSTRUCTION operate?

TESSON CONSTRUCTION operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.