ART ET MENUISERIES EXTERIEURES : revenue, balance sheet and financial ratios

ART ET MENUISERIES EXTERIEURES is a French company founded 23 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in COURNON-D'AUVERGNE (63800), this company of category PME shows in 2020 a revenue of 368 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 - ART ET MENUISERIES EXTERIEURES (SIREN 443657036)
Indicator 2020 2018 2017 2016
Revenue 367 613 € 475 921 € 468 937 € 309 096 €
Net income 16 964 € 7 638 € 13 500 € 35 408 €
EBITDA -4 510 € 15 056 € 25 238 € 25 148 €
Net margin 4.6% 1.6% 2.9% 11.5%

Revenue and income statement

In 2020, ART ET MENUISERIES EXTERIEURES achieves revenue of 368 k€. Revenue is growing positively over 4 years (CAGR: +4.4%). Significant drop of -23% vs 2018. After deducting consumption (182 k€), gross margin stands at 186 k€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -5 k€, representing -1.2% of revenue. Warning negative scissor effect: despite revenue change (-23%), EBITDA varies by -130%, reducing margin by 4.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17 k€, i.e. 4.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

367 613 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

185 789 €

EBITDA (2020) ?
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

-4 510 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-8 336 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

16 964 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.2%

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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 167%. 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 21%. The balance between equity and debt is satisfactory.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

166.828%

Financial autonomy (2020) ?
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

21.353%

Cash flow / Revenue (2020) ?
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

-0.986%

Repayment capacity (2020) ?
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

-36.617

Asset age ratio (2020) ?
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

55.7%

Solvency indicators evolution
ART ET MENUISERIES EXTERIEURES

Sector positioning

Debt ratio
166.83 2020
2017
2018
2020
Q1: 5.2
Med: 34.22
Q3: 103.22
Average

In 2020, the debt ratio of ART ET MENUISERIES EXTERI... (166.83) 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
21.35% 2020
2017
2018
2020
Q1: 15.27%
Med: 32.99%
Q3: 51.86%
Average

In 2020, the financial autonomy of ART ET MENUISERIES EXTERI... (21.4%) 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
-36.62 years 2020
2017
2018
2020
Q1: 0.0 years
Med: 0.37 years
Q3: 2.44 years
Excellent -48 pts over 3 years

In 2020, the repayment capacity of ART ET MENUISERIES EXTERI... (-36.62) 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 190.97. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

190.972

Interest coverage (2020) ?
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

-10.089

Liquidity indicators evolution
ART ET MENUISERIES EXTERIEURES

Sector positioning

Liquidity ratio
190.97 2020
2017
2018
2020
Q1: 146.0
Med: 206.33
Q3: 298.65
Average +20 pts over 3 years

In 2020, the liquidity ratio of ART ET MENUISERIES EXTERI... (190.97) 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
-10.09x 2020
2017
2018
2020
Q1: 0.0x
Med: 0.21x
Q3: 2.34x
Watch -50 pts over 3 years

In 2020, the interest coverage of ART ET MENUISERIES EXTERI... (-10.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 119 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. The gap of 75 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 54 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 89 days of revenue, i.e. 91 k€ to permanently finance. Over 2016-2020, WCR increased by +186%, requiring additional financing.

Operating WCR (2020) ?
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

90 591 €

Customer credit (2020) ?
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

119 j

Supplier credit (2020) ?
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

44 j

Inventory turnover (2020) ?
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

54 j

WCR in days of revenue (2020) ?
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

89 j

WCR and payment terms evolution
ART ET MENUISERIES EXTERIEURES

Positioning of ART ET MENUISERIES EXTERIEURES in its sector

Comparison with sector Travaux de menuiserie bois et PVC

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (36 transactions). This range of 36 476€ to 92 452€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2020
Indicative
36k€ 59k€ 92k€
59 392 € Range: 36 476€ - 92 452€
NAF 5 année 2020

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 36 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 menuiserie bois et PVC)

Compare ART ET MENUISERIES EXTERIEURES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie bois et PVC

Frequently asked questions about ART ET MENUISERIES EXTERIEURES

What is the revenue of ART ET MENUISERIES EXTERIEURES ?

The revenue of ART ET MENUISERIES EXTERIEURES in 2020 is 368 k€.

Is ART ET MENUISERIES EXTERIEURES profitable?

Yes, ART ET MENUISERIES EXTERIEURES generated a net profit of 17 k€ in 2020.

Where is the headquarters of ART ET MENUISERIES EXTERIEURES ?

The headquarters of ART ET MENUISERIES EXTERIEURES is located in COURNON-D'AUVERGNE (63800), in the department Puy-de-Dome.

Where to find the tax return of ART ET MENUISERIES EXTERIEURES ?

The tax return of ART ET MENUISERIES EXTERIEURES 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 ART ET MENUISERIES EXTERIEURES operate?

ART ET MENUISERIES EXTERIEURES operates in the sector Travaux de menuiserie bois et PVC (NAF code 43.32A). See the 'Sector positioning' section above to compare the company with its competitors.