CHARPENTE BOIS EVOLUTIVE : revenue, balance sheet and financial ratios

CHARPENTE BOIS EVOLUTIVE is a French company founded 33 years ago, specialized in the sector Fabrication de charpentes et d'autres menuiseries. Based in MACOURIA (97355), this company of category PME shows in 2022 a revenue of 4.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - CHARPENTE BOIS EVOLUTIVE (SIREN 388181232)
Indicator 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 4 763 907 € 4 803 589 € 6 659 036 € 8 219 220 € 5 618 756 € 8 199 450 € 8 019 888 € 7 862 116 €
Net income -812 074 € -620 658 € 68 261 € 171 350 € -354 117 € 225 747 € 277 008 € 212 916 €
EBITDA -797 111 € -476 978 € 189 510 € 315 517 € -373 846 € 314 000 € 298 928 € 336 958 €
Net margin -17.0% -12.9% 1.0% 2.1% -6.3% 2.8% 3.5% 2.7%

Revenue and income statement

In 2022, CHARPENTE BOIS EVOLUTIVE achieves revenue of 4.8 M€. Revenue is declining over the period 2015-2022 (CAGR: -6.9%). Slight decline of -1% vs 2021. After deducting consumption (1.8 M€), gross margin stands at 2.9 M€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -797 k€, representing -16.7% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -67%, reducing margin by 6.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -812 k€ (-17.0% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 763 907 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 946 441 €

EBITDA (2022) ?
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

-797 111 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-894 193 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-812 074 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-16.8%

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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 85%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

85.221%

Financial autonomy (2022) ?
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

22.62%

Cash flow / Revenue (2022) ?
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

-18.312%

Repayment capacity (2022) ?
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

-0.427

Asset age ratio (2022) ?
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

16.9%

Solvency indicators evolution
CHARPENTE BOIS EVOLUTIVE

Sector positioning

Debt ratio
85.22 2022
2020
2021
2022
Q1: 7.32
Med: 33.17
Q3: 92.22
Average +36 pts over 3 years

In 2022, the debt ratio of CHARPENTE BOIS EVOLUTIVE (85.22) 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
22.62% 2022
2020
2021
2022
Q1: 15.31%
Med: 36.87%
Q3: 54.61%
Average -35 pts over 3 years

In 2022, the financial autonomy of CHARPENTE BOIS EVOLUTIVE (22.6%) 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
-0.43 years 2022
2020
2021
2022
Q1: 0.01 years
Med: 0.9 years
Q3: 2.84 years
Excellent -8 pts over 3 years

In 2022, the repayment capacity of CHARPENTE BOIS EVOLUTIVE (-0.43) 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 132.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

132.247

Interest coverage (2022) ?
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

-5.386

Liquidity indicators evolution
CHARPENTE BOIS EVOLUTIVE

Sector positioning

Liquidity ratio
132.25 2022
2020
2021
2022
Q1: 149.59
Med: 211.2
Q3: 308.84
Watch -19 pts over 3 years

In 2022, the liquidity ratio of CHARPENTE BOIS EVOLUTIVE (132.25) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-5.39x 2022
2020
2021
2022
Q1: 0.0x
Med: 1.01x
Q3: 4.04x
Watch -51 pts over 3 years

In 2022, the interest coverage of CHARPENTE BOIS EVOLUTIVE (-5.4x) 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: 121 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 121 days. Inventory turnover is 117 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 248 days of revenue, i.e. 3.3 M€ to permanently finance.

Operating WCR (2022) ?
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

3 275 329 €

Customer credit (2022) ?
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

121 j

Supplier credit (2022) ?
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

121 j

Inventory turnover (2022) ?
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

117 j

WCR in days of revenue (2022) ?
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

248 j

WCR and payment terms evolution
CHARPENTE BOIS EVOLUTIVE

Positioning of CHARPENTE BOIS EVOLUTIVE in its sector

Comparison with sector Fabrication de charpentes et d'autres menuiseries

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 392 953€ to 838 971€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
392k€ 663k€ 838k€
663 415 € Range: 392 953€ - 838 971€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 44 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 (Fabrication de charpentes et d'autres menuiseries)

Compare CHARPENTE BOIS EVOLUTIVE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de charpentes et d'autres menuiseries

Frequently asked questions about CHARPENTE BOIS EVOLUTIVE

What is the revenue of CHARPENTE BOIS EVOLUTIVE ?

The revenue of CHARPENTE BOIS EVOLUTIVE in 2022 is 4.8 M€.

Is CHARPENTE BOIS EVOLUTIVE profitable?

CHARPENTE BOIS EVOLUTIVE recorded a net loss in 2022.

Where is the headquarters of CHARPENTE BOIS EVOLUTIVE ?

The headquarters of CHARPENTE BOIS EVOLUTIVE is located in MACOURIA (97355), in the department Guyane.

Where to find the tax return of CHARPENTE BOIS EVOLUTIVE ?

The tax return of CHARPENTE BOIS EVOLUTIVE 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 CHARPENTE BOIS EVOLUTIVE operate?

CHARPENTE BOIS EVOLUTIVE operates in the sector Fabrication de charpentes et d'autres menuiseries (NAF code 16.23Z). See the 'Sector positioning' section above to compare the company with its competitors.