COMPAGNIE DE FABRICATION INDUSTRIELLE DE MENUISERIE : revenue, balance sheet and financial ratios

COMPAGNIE DE FABRICATION INDUSTRIELLE DE MENUISERIE is a French company founded 40 years ago, specialized in the sector Fabrication de charpentes et d'autres menuiseries. Based in VAUGNERAY (69670), this company of category PME shows in 2023 a revenue of 12.3 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 - COMPAGNIE DE FABRICATION INDUSTRIELLE DE MENUISERIE (SIREN 334581469)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 12 260 581 € 10 378 591 € N/C N/C N/C N/C N/C N/C
Net income 808 378 € 671 457 € 675 594 € 499 441 € 455 219 € 17 504 € 204 239 € 175 347 €
EBITDA 1 040 978 € 915 096 € N/C N/C N/C N/C N/C N/C
Net margin 6.6% 6.5% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, COMPAGNIE DE FABRICATION INDUSTRIELLE DE MENUISERIE achieves revenue of 12.3 M€. Over the period 2022-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +18.1%. Vs 2022, growth of +18% (10.4 M€ -> 12.3 M€). After deducting consumption (5.4 M€), gross margin stands at 6.9 M€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.0 M€, representing 8.5% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 808 k€, i.e. 6.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

12 260 581 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 893 671 €

EBITDA (2023) ?
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

1 040 978 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

892 876 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

808 378 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.5%

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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 65%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 3.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 8.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

65.228%

Financial autonomy (2023) ?
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

46.75%

Cash flow / Revenue (2023) ?
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

7.994%

Repayment capacity (2023) ?
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

3.257

Asset age ratio (2023) ?
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

57.7%

Solvency indicators evolution
COMPAGNIE DE FABRICATION INDUSTRIELLE DE MENUISERIE

Sector positioning

Debt ratio
65.23 2023
2021
2022
2023
Q1: 6.87
Med: 29.64
Q3: 90.12
Average -8 pts over 3 years

In 2023, the debt ratio of COMPAGNIE DE FABRICATION ... (65.23) 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
46.75% 2023
2021
2022
2023
Q1: 16.62%
Med: 38.62%
Q3: 58.17%
Good +6 pts over 3 years

In 2023, the financial autonomy of COMPAGNIE DE FABRICATION ... (46.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
3.26 years 2023
2022
2023
Q1: 0.0 years
Med: 0.66 years
Q3: 2.45 years
Watch

In 2023, the repayment capacity of COMPAGNIE DE FABRICATION ... (3.26) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 268.55. 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 5.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

268.552

Interest coverage (2023) ?
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

5.892

Liquidity indicators evolution
COMPAGNIE DE FABRICATION INDUSTRIELLE DE MENUISERIE

Sector positioning

Liquidity ratio
268.55 2023
2021
2022
2023
Q1: 152.19
Med: 217.85
Q3: 320.62
Good -14 pts over 3 years

In 2023, the liquidity ratio of COMPAGNIE DE FABRICATION ... (268.55) 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
5.89x 2023
2022
2023
Q1: 0.0x
Med: 1.19x
Q3: 5.64x
Excellent

In 2023, the interest coverage of COMPAGNIE DE FABRICATION ... (5.9x) 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: 72 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. The company must finance 18 days of gap between collections and payments. Inventory turnover is 59 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 116 days of revenue, i.e. 3.9 M€ to permanently finance.

Operating WCR (2023) ?
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

3 944 352 €

Customer credit (2023) ?
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 (2023) ?
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

54 j

Inventory turnover (2023) ?
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

59 j

WCR in days of revenue (2023) ?
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

116 j

WCR and payment terms evolution
COMPAGNIE DE FABRICATION INDUSTRIELLE DE MENUISERIE

Positioning of COMPAGNIE DE FABRICATION INDUSTRIELLE DE MENUISERIE 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 864 705€ to 4 373 370€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
864k€ 1721k€ 4373k€
1 721 257 € Range: 864 705€ - 4 373 370€
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 COMPAGNIE DE FABRICATION INDUSTRIELLE DE MENUISERIE with other companies in the same sector:

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

Frequently asked questions about COMPAGNIE DE FABRICATION INDUSTRIELLE DE MENUISERIE

What is the revenue of COMPAGNIE DE FABRICATION INDUSTRIELLE DE MENUISERIE ?

The revenue of COMPAGNIE DE FABRICATION INDUSTRIELLE DE MENUISERIE in 2023 is 12.3 M€.

Is COMPAGNIE DE FABRICATION INDUSTRIELLE DE MENUISERIE profitable?

Yes, COMPAGNIE DE FABRICATION INDUSTRIELLE DE MENUISERIE generated a net profit of 808 k€ in 2023.

Where is the headquarters of COMPAGNIE DE FABRICATION INDUSTRIELLE DE MENUISERIE ?

The headquarters of COMPAGNIE DE FABRICATION INDUSTRIELLE DE MENUISERIE is located in VAUGNERAY (69670), in the department Rhone.

Where to find the tax return of COMPAGNIE DE FABRICATION INDUSTRIELLE DE MENUISERIE ?

The tax return of COMPAGNIE DE FABRICATION INDUSTRIELLE DE MENUISERIE 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 COMPAGNIE DE FABRICATION INDUSTRIELLE DE MENUISERIE operate?

COMPAGNIE DE FABRICATION INDUSTRIELLE DE MENUISERIE 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.