UPH CONSTRUCTION : revenue, balance sheet and financial ratios

UPH CONSTRUCTION is a French company founded 16 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in BRIVE-LA-GAILLARDE (19100), this company of category PME shows in 2022 a revenue of 2.4 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 - UPH CONSTRUCTION (SIREN 518030960)
Indicator 2024 2023 2022 2021 2020 2014 2013 2012
Revenue N/C N/C 2 442 754 € N/C N/C -2 090 € 178 020 € 340 186 €
Net income 70 098 € 91 553 € 51 105 € 91 639 € -91 620 € -40 076 € 17 208 € 5 922 €
EBITDA N/C N/C 60 613 € N/C N/C -14 683 € 20 594 € 7 998 €
Net margin N/C N/C 2.1% N/C N/C 1917.5% 9.7% 1.7%

Revenue and income statement

In 2024, UPH CONSTRUCTION generates positive net income of 70 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2012-2024: 6 k€ -> 70 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

70 098 €

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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 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

39.039%

Financial autonomy (2024) ?
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

12.841%

Solvency indicators evolution
UPH CONSTRUCTION

Sector positioning

Debt ratio
39.04 2024
2022
2023
2024
Q1: 0.0
Med: 5.94
Q3: 188.9
Average +30 pts over 3 years

In 2024, the debt ratio of UPH CONSTRUCTION (39.04) 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
12.84% 2024
2022
2023
2024
Q1: 0.0%
Med: 12.3%
Q3: 57.41%
Good +25 pts over 3 years

In 2024, the financial autonomy of UPH CONSTRUCTION (12.8%) 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
3.52 years 2022
2022
Q1: -5.45 years
Med: 0.0 years
Q3: 2.98 years
Average

In 2022, the repayment capacity of UPH CONSTRUCTION (3.52) 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.

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 (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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
UPH CONSTRUCTION

Positioning of UPH CONSTRUCTION in its sector

Comparison with sector Activités des marchands de biens immobiliers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 301 952€ to 1 369 592€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
301k€ 529k€ 1369k€
529 649 € Range: 301 952€ - 1 369 592€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Activités des marchands de biens immobiliers)

Compare UPH CONSTRUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des marchands de biens immobiliers

Frequently asked questions about UPH CONSTRUCTION

What is the revenue of UPH CONSTRUCTION ?

The revenue of UPH CONSTRUCTION in 2022 is 2.4 M€.

Is UPH CONSTRUCTION profitable?

Yes, UPH CONSTRUCTION generated a net profit of 70 k€ in 2024.

Where is the headquarters of UPH CONSTRUCTION ?

The headquarters of UPH CONSTRUCTION is located in BRIVE-LA-GAILLARDE (19100), in the department Correze.

Where to find the tax return of UPH CONSTRUCTION ?

The tax return of UPH 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 UPH CONSTRUCTION operate?

UPH CONSTRUCTION operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.