ATELIER DE MENUISERIE EBENISTERIE DU POINT DU JOUR : revenue, balance sheet and financial ratios

In 2024, ATELIER DE MENUISERIE EBENISTERIE DU POINT DU JOUR achieves revenue of 850 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.3%. Significant drop of -13% vs 2023. After deducting consumption (280 k€), gross margin stands at 570 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 111 k€, representing 13.1% of revenue. Warning negative scissor effect: despite revenue change (-13%), EBITDA varies by -52%, reducing margin by 10.5 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 69 k€, i.e. 8.1% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 23%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 563.10. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. The company must finance 13 days of gap between collections and payments. Inventory turnover is 57 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 64 days of revenue, i.e. 152 k€ to permanently finance. Over 2016-2024, WCR increased by +46%, requiring additional financing.

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 102 928€ to 726 120€ is provided for information purposes only and requires in-depth analysis to be confirmed.