CHARPENTE BOIS GOUBIE JP SA : revenue, balance sheet and financial ratios

CHARPENTE BOIS GOUBIE JP SA is a French company founded 43 years ago, specialized in the sector Fabrication de charpentes et d'autres menuiseries. Based in PRIGONRIEUX (24130), this company of category PME shows in 2018 a revenue of 13.8 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 GOUBIE JP SA (SIREN 326431434)
Indicator 2018 2016 2015 2014
Revenue 13 812 542 € 12 978 436 € 14 384 636 € 16 425 410 €
Net income 262 121 € -133 838 € -75 689 € 140 677 €
EBITDA 299 424 € 97 318 € 121 186 € 357 275 €
Net margin 1.9% -1.0% -0.5% 0.9%

Revenue and income statement

In 2018, CHARPENTE BOIS GOUBIE JP SA achieves revenue of 13.8 M€. Activity remains stable over the period (CAGR: -4.2%). Vs 2016: +6%. After deducting consumption (5.2 M€), gross margin stands at 8.6 M€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 299 k€, representing 2.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 262 k€, i.e. 1.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

13 812 542 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

8 633 338 €

EBITDA (2018) ?
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

299 424 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

200 949 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

262 121 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.2%

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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 103%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 20%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

102.728%

Financial autonomy (2018) ?
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

20.095%

Cash flow / Revenue (2018) ?
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

2.604%

Repayment capacity (2018) ?
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

0.603

Asset age ratio (2018) ?
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

15.4%

Solvency indicators evolution
CHARPENTE BOIS GOUBIE JP SA

Sector positioning

Debt ratio
102.73 2018
2015
2016
2018
Q1: 4.31
Med: 28.83
Q3: 75.33
Watch

In 2018, the debt ratio of CHARPENTE BOIS GOUBIE JP SA (102.73) 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
20.09% 2018
2015
2016
2018
Q1: 16.33%
Med: 36.96%
Q3: 57.14%
Average -6 pts over 3 years

In 2018, the financial autonomy of CHARPENTE BOIS GOUBIE JP SA (20.1%) 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
0.6 years 2018
2015
2016
2018
Q1: 0.0 years
Med: 0.62 years
Q3: 2.26 years
Good -28 pts over 3 years

In 2018, the repayment capacity of CHARPENTE BOIS GOUBIE JP SA (0.60) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 121.20. 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 17.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2018) ?
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

121.198

Interest coverage (2018) ?
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

17.103

Liquidity indicators evolution
CHARPENTE BOIS GOUBIE JP SA

Sector positioning

Liquidity ratio
121.2 2018
2015
2016
2018
Q1: 132.05
Med: 196.01
Q3: 302.93
Watch -11 pts over 3 years

In 2018, the liquidity ratio of CHARPENTE BOIS GOUBIE JP SA (121.20) 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
17.1x 2018
2015
2016
2018
Q1: 0.0x
Med: 1.26x
Q3: 5.32x
Excellent -20 pts over 3 years

In 2018, the interest coverage of CHARPENTE BOIS GOUBIE JP SA (17.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 86 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 102 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 105 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 169 days of revenue, i.e. 6.5 M€ to permanently finance.

Operating WCR (2018) ?
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

6 487 337 €

Customer credit (2018) ?
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

86 j

Supplier credit (2018) ?
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

102 j

Inventory turnover (2018) ?
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

105 j

WCR in days of revenue (2018) ?
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

169 j

WCR and payment terms evolution
CHARPENTE BOIS GOUBIE JP SA

Positioning of CHARPENTE BOIS GOUBIE JP SA 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 510 092€ to 1 833 789€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2018
Indicative
510k€ 936k€ 1833k€
936 892 € Range: 510 092€ - 1 833 789€
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 GOUBIE JP SA 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 GOUBIE JP SA

What is the revenue of CHARPENTE BOIS GOUBIE JP SA ?

The revenue of CHARPENTE BOIS GOUBIE JP SA in 2018 is 13.8 M€.

Is CHARPENTE BOIS GOUBIE JP SA profitable?

Yes, CHARPENTE BOIS GOUBIE JP SA generated a net profit of 262 k€ in 2018.

Where is the headquarters of CHARPENTE BOIS GOUBIE JP SA ?

The headquarters of CHARPENTE BOIS GOUBIE JP SA is located in PRIGONRIEUX (24130), in the department Dordogne.

Where to find the tax return of CHARPENTE BOIS GOUBIE JP SA ?

The tax return of CHARPENTE BOIS GOUBIE JP SA 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 GOUBIE JP SA operate?

CHARPENTE BOIS GOUBIE JP SA 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.