TRAVAUX AGRICOLES LE BOEUF : revenue, balance sheet and financial ratios

TRAVAUX AGRICOLES LE BOEUF is a French company founded 31 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in LA CAINE (14210), this company of category PME shows in 2025 a revenue of 2.7 M€. 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 - TRAVAUX AGRICOLES LE BOEUF (SIREN 397482613)
Indicator 2025 2024 2022 2021 2019 2018 2016
Revenue 2 664 169 € 2 913 475 € 2 510 719 € 1 999 671 € N/C N/C N/C
Net income 509 978 € 520 486 € 404 305 € 179 068 € 191 912 € 112 579 € 123 822 €
EBITDA 1 134 246 € 1 152 855 € 903 147 € 675 604 € N/C N/C N/C
Net margin 19.1% 17.9% 16.1% 9.0% N/C N/C N/C

Revenue and income statement

In 2025, TRAVAUX AGRICOLES LE BOEUF achieves revenue of 2.7 M€. Over the period 2021-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.4%. Slight decline of -9% vs 2024. After deducting consumption (626 k€), gross margin stands at 2.0 M€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 42.6% of revenue. Positive scissor effect: EBITDA margin improves by +3.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 510 k€, i.e. 19.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 664 169 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 038 640 €

EBITDA (2025) ?
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

1 134 246 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

495 316 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

509 978 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

41.9%

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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 118%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 35.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

117.756%

Financial autonomy (2025) ?
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

36.371%

Cash flow / Revenue (2025) ?
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

35.756%

Repayment capacity (2025) ?
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

2.386

Asset age ratio (2025) ?
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

28.7%

Solvency indicators evolution
TRAVAUX AGRICOLES LE BOEUF

Sector positioning

Debt ratio
117.76 2025
2022
2024
2025
Q1: 11.0
Med: 32.65
Q3: 74.11
Watch +9 pts over 3 years

In 2025, the debt ratio of TRAVAUX AGRICOLES LE BOEUF (117.76) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
36.37% 2025
2022
2024
2025
Q1: 28.12%
Med: 44.35%
Q3: 58.65%
Average -27 pts over 3 years

In 2025, the financial autonomy of TRAVAUX AGRICOLES LE BOEUF (36.4%) 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
2.39 years 2025
2022
2024
2025
Q1: 0.14 years
Med: 0.84 years
Q3: 2.04 years
Average

In 2025, the repayment capacity of TRAVAUX AGRICOLES LE BOEUF (2.39) 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 278.30. 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 4.0x. Financial charges are adequately covered by operations.

Liquidity ratio (2025) ?
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

278.301

Interest coverage (2025) ?
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

3.974

Liquidity indicators evolution
TRAVAUX AGRICOLES LE BOEUF

Sector positioning

Liquidity ratio
278.3 2025
2022
2024
2025
Q1: 152.08
Med: 210.22
Q3: 308.83
Good -8 pts over 3 years

In 2025, the liquidity ratio of TRAVAUX AGRICOLES LE BOEUF (278.30) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
3.97x 2025
2022
2024
2025
Q1: 0.03x
Med: 2.39x
Q3: 5.75x
Good

In 2025, the interest coverage of TRAVAUX AGRICOLES LE BOEUF (4.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 108 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 101 days. The company must finance 7 days of gap between collections and payments. Inventory turnover is 56 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 45 days of revenue, i.e. 333 k€ to permanently finance.

Operating WCR (2025) ?
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

332 568 €

Customer credit (2025) ?
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

108 j

Supplier credit (2025) ?
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

101 j

Inventory turnover (2025) ?
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

56 j

WCR in days of revenue (2025) ?
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

45 j

WCR and payment terms evolution
TRAVAUX AGRICOLES LE BOEUF

Positioning of TRAVAUX AGRICOLES LE BOEUF 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 TRAVAUX AGRICOLES LE BOEUF is estimated at 1 316 798 € (range 380 919€ - 3 456 341€). With an EBITDA of 1 134 246€, 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 2025
120 transactions
380k€ 1316k€ 3456k€
1 316 798 € Range: 380 919€ - 3 456 341€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 134 246 € × 1.4x
Estimation 1 557 535 €
368 718€ - 4 127 953€
Revenue Multiple 30%
2 664 169 € × 0.22x
Estimation 598 243 €
321 785€ - 1 295 484€
Net Income Multiple 20%
509 978 € × 3.5x
Estimation 1 792 793 €
500 125€ - 5 018 597€

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 TRAVAUX AGRICOLES LE BOEUF with other companies in the same sector:

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

Frequently asked questions about TRAVAUX AGRICOLES LE BOEUF

What is the revenue of TRAVAUX AGRICOLES LE BOEUF ?

The revenue of TRAVAUX AGRICOLES LE BOEUF in 2025 is 2.7 M€.

Is TRAVAUX AGRICOLES LE BOEUF profitable?

Yes, TRAVAUX AGRICOLES LE BOEUF generated a net profit of 510 k€ in 2025.

Where is the headquarters of TRAVAUX AGRICOLES LE BOEUF ?

The headquarters of TRAVAUX AGRICOLES LE BOEUF is located in LA CAINE (14210), in the department Calvados.

Where to find the tax return of TRAVAUX AGRICOLES LE BOEUF ?

The tax return of TRAVAUX AGRICOLES LE BOEUF 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 TRAVAUX AGRICOLES LE BOEUF operate?

TRAVAUX AGRICOLES LE BOEUF 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.