CHARPENTE MENUISERIE BRETAGNE SUD : revenue, balance sheet and financial ratios

CHARPENTE MENUISERIE BRETAGNE SUD is a French company founded 38 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in LE GUERNO (56190), this company of category ETI shows in 2024 a revenue of 17.7 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 - CHARPENTE MENUISERIE BRETAGNE SUD (SIREN 343159125)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 17 672 219 € 15 980 408 € 16 328 542 € 13 872 694 € 12 577 006 € 14 357 957 € 13 083 961 €
Net income 528 823 € 665 848 € 655 327 € 648 009 € -316 047 € -274 452 € -517 823 €
EBITDA 1 075 504 € 799 688 € 525 140 € 550 250 € -154 798 € -175 241 € -315 673 €
Net margin 3.0% 4.2% 4.0% 4.7% -2.5% -1.9% -4.0%

Revenue and income statement

In 2024, CHARPENTE MENUISERIE BRETAGNE SUD achieves revenue of 17.7 M€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.1%. Vs 2023, growth of +11% (16.0 M€ -> 17.7 M€). After deducting consumption (7.6 M€), gross margin stands at 10.1 M€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 6.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 529 k€, i.e. 3.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

17 672 219 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

10 116 712 €

EBITDA (2024) ?
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

1 075 504 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 036 707 €

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

528 823 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.1%

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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 3%. 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 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

3.465%

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

35.667%

Cash flow / Revenue (2024) ?
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

3.559%

Repayment capacity (2024) ?
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

0.163

Asset age ratio (2024) ?
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

11.7%

Solvency indicators evolution
CHARPENTE MENUISERIE BRETAGNE SUD

Sector positioning

Debt ratio
3.46 2024
2022
2023
2024
Q1: 4.28
Med: 20.74
Q3: 53.77
Excellent -22 pts over 3 years

In 2024, the debt ratio of CHARPENTE MENUISERIE BRET... (3.46) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
35.67% 2024
2022
2023
2024
Q1: 20.05%
Med: 40.86%
Q3: 57.83%
Average -7 pts over 3 years

In 2024, the financial autonomy of CHARPENTE MENUISERIE BRET... (35.7%) 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
0.16 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.35 years
Q3: 1.56 years
Good -23 pts over 3 years

In 2024, the repayment capacity of CHARPENTE MENUISERIE BRET... (0.16) 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 219.00. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

219.001

Interest coverage (2024) ?
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

0.0

Liquidity indicators evolution
CHARPENTE MENUISERIE BRETAGNE SUD

Sector positioning

Liquidity ratio
219.0 2024
2022
2023
2024
Q1: 151.53
Med: 214.69
Q3: 315.59
Good +6 pts over 3 years

In 2024, the liquidity ratio of CHARPENTE MENUISERIE BRET... (219.00) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.53x
Q3: 3.65x
Average -50 pts over 3 years

In 2024, the interest coverage of CHARPENTE MENUISERIE BRET... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 72 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. The company must finance 27 days of gap between collections and payments. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 25 days of revenue, i.e. 1.2 M€ to permanently finance. Notable WCR improvement over the period (-66%), freeing up cash.

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

1 205 599 €

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

72 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

45 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

9 j

WCR in days of revenue (2024) ?
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

25 j

WCR and payment terms evolution
CHARPENTE MENUISERIE BRETAGNE SUD

Positioning of CHARPENTE MENUISERIE BRETAGNE SUD in its sector

Comparison with sector Travaux de menuiserie bois et PVC

Valuation estimate

Based on 51 transactions of similar company sales in 2024, the value of CHARPENTE MENUISERIE BRETAGNE SUD is estimated at 1 952 234 € (range 999 432€ - 2 837 509€). With an EBITDA of 1 075 504€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.14x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
51 tx
999k€ 1952k€ 2837k€
1 952 234 € Range: 999 432€ - 2 837 509€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
1 075 504 € × 1.6x
Estimation 1 668 342 €
922 882€ - 2 243 750€
Revenue Multiple 30%
17 672 219 € × 0.14x
Estimation 2 529 365 €
1 319 696€ - 2 988 246€
Net Income Multiple 20%
528 823 € × 3.4x
Estimation 1 796 273 €
710 412€ - 4 095 805€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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 CHARPENTE MENUISERIE BRETAGNE SUD with other companies in the same sector:

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

Frequently asked questions about CHARPENTE MENUISERIE BRETAGNE SUD

What is the revenue of CHARPENTE MENUISERIE BRETAGNE SUD ?

The revenue of CHARPENTE MENUISERIE BRETAGNE SUD in 2024 is 17.7 M€.

Is CHARPENTE MENUISERIE BRETAGNE SUD profitable?

Yes, CHARPENTE MENUISERIE BRETAGNE SUD generated a net profit of 529 k€ in 2024.

Where is the headquarters of CHARPENTE MENUISERIE BRETAGNE SUD ?

The headquarters of CHARPENTE MENUISERIE BRETAGNE SUD is located in LE GUERNO (56190), in the department Morbihan.

Where to find the tax return of CHARPENTE MENUISERIE BRETAGNE SUD ?

The tax return of CHARPENTE MENUISERIE BRETAGNE SUD 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 MENUISERIE BRETAGNE SUD operate?

CHARPENTE MENUISERIE BRETAGNE SUD 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.