CHASSANG MIROITERIE VITRERIE : revenue, balance sheet and financial ratios

CHASSANG MIROITERIE VITRERIE is a French company founded 26 years ago, specialized in the sector Façonnage et transformation du verre plat. Based in SAINT-PRIEST-EN-JAREZ (42270), this company of category PME shows in 2018 a revenue of 539 k€. 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 - CHASSANG MIROITERIE VITRERIE (SIREN 423539527)
Indicator 2018 2017 2016
Revenue 538 859 € 542 860 € 629 195 €
Net income 10 474 € 0 € 38 752 €
EBITDA 12 697 € -645 € 53 727 €
Net margin 1.9% 0.0% 6.2%

Revenue and income statement

In 2018, CHASSANG MIROITERIE VITRERIE achieves revenue of 539 k€. Revenue is declining over the period 2016-2018 (CAGR: -7.5%). Slight decline of -1% vs 2017. After deducting consumption (151 k€), gross margin stands at 388 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 2.4% of revenue. Positive scissor effect: EBITDA margin improves by +2.5 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 10 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

538 859 €

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

387 518 €

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

12 697 €

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

11 197 €

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

10 474 €

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

2.4%

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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 47%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.2% 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

46.654%

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

24.874%

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

2.224%

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

2.094

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

7.3%

Solvency indicators evolution
CHASSANG MIROITERIE VITRERIE

Sector positioning

Debt ratio
46.65 2018
2016
2017
2018
Q1: 0.5
Med: 13.99
Q3: 65.71
Average -9 pts over 3 years

In 2018, the debt ratio of CHASSANG MIROITERIE VITRERIE (46.65) 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
24.87% 2018
2016
2017
2018
Q1: 11.56%
Med: 38.46%
Q3: 60.97%
Average

In 2018, the financial autonomy of CHASSANG MIROITERIE VITRERIE (24.9%) 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
2.09 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.44 years
Q3: 2.08 years
Average

In 2018, the repayment capacity of CHASSANG MIROITERIE VITRERIE (2.09) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 115.35. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

115.347

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

1.819

Liquidity indicators evolution
CHASSANG MIROITERIE VITRERIE

Sector positioning

Liquidity ratio
115.35 2018
2016
2017
2018
Q1: 132.62
Med: 202.97
Q3: 313.05
Watch -10 pts over 3 years

In 2018, the liquidity ratio of CHASSANG MIROITERIE VITRERIE (115.35) 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
1.82x 2018
2016
2017
2018
Q1: -0.05x
Med: 1.64x
Q3: 9.46x
Good -12 pts over 3 years

In 2018, the interest coverage of CHASSANG MIROITERIE VITRERIE (1.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 89 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 59 days of revenue, i.e. 88 k€ 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

88 459 €

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

57 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

89 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

12 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

59 j

WCR and payment terms evolution
CHASSANG MIROITERIE VITRERIE

Positioning of CHASSANG MIROITERIE VITRERIE in its sector

Comparison with sector Façonnage et transformation du verre plat

Valuation estimate

Based on 228 transactions of similar company sales (all years), the value of CHASSANG MIROITERIE VITRERIE is estimated at 34 277 € (range 18 346€ - 95 893€). With an EBITDA of 12 697€, the sector multiple of 1.5x is applied. The price/revenue ratio is 0.13x (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.

Estimated enterprise value 2018
228 transactions
18k€ 34k€ 95k€
34 277 € Range: 18 346€ - 95 893€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
12 697 € × 1.5x
Estimation 19 569 €
6 103€ - 50 666€
Revenue Multiple 30%
538 859 € × 0.13x
Estimation 69 024 €
47 616€ - 205 250€
Net Income Multiple 20%
10 474 € × 1.8x
Estimation 18 932 €
5 050€ - 44 925€
How is this estimate calculated?

This estimate is based on the analysis of 228 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 (Façonnage et transformation du verre plat)

Compare CHASSANG MIROITERIE VITRERIE with other companies in the same sector:

Voir toutes les statistiques du secteur Façonnage et transformation du verre plat

Frequently asked questions about CHASSANG MIROITERIE VITRERIE

What is the revenue of CHASSANG MIROITERIE VITRERIE ?

The revenue of CHASSANG MIROITERIE VITRERIE in 2018 is 539 k€.

Is CHASSANG MIROITERIE VITRERIE profitable?

Yes, CHASSANG MIROITERIE VITRERIE generated a net profit of 10 k€ in 2018.

Where is the headquarters of CHASSANG MIROITERIE VITRERIE ?

The headquarters of CHASSANG MIROITERIE VITRERIE is located in SAINT-PRIEST-EN-JAREZ (42270), in the department Loire.

Where to find the tax return of CHASSANG MIROITERIE VITRERIE ?

The tax return of CHASSANG MIROITERIE VITRERIE 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 CHASSANG MIROITERIE VITRERIE operate?

CHASSANG MIROITERIE VITRERIE operates in the sector Façonnage et transformation du verre plat (NAF code 23.12Z). See the 'Sector positioning' section above to compare the company with its competitors.