COMPAGNIE FRANCAISE DU PANNEAU : revenue, balance sheet and financial ratios

COMPAGNIE FRANCAISE DU PANNEAU is a French company founded 45 years ago, specialized in the sector Fabrication de placage et de panneaux de bois. Based in SAINT-LOUP-SUR-SEMOUSE (70800), this company of category ETI shows in 2024 a revenue of 85.0 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 FRANCAISE DU PANNEAU (SIREN 321177891)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 85 026 132 € 100 679 249 € 86 831 263 € 77 656 517 € 68 680 270 € 79 968 044 € 80 231 832 € 77 895 368 €
Net income 2 231 527 € 4 565 273 € 3 230 069 € -1 157 906 € 514 798 € 1 114 597 € 2 392 550 € 2 198 915 €
EBITDA 5 180 048 € 8 693 458 € 7 140 786 € 3 716 354 € 3 847 258 € 6 482 774 € 6 011 200 € 6 562 641 €
Net margin 2.6% 4.5% 3.7% -1.5% 0.7% 1.4% 3.0% 2.8%

Revenue and income statement

In 2024, COMPAGNIE FRANCAISE DU PANNEAU achieves revenue of 85.0 M€. Revenue is growing positively over 8 years (CAGR: +1.3%). Significant drop of -16% vs 2023. After deducting consumption (56.6 M€), gross margin stands at 28.4 M€, i.e. a rate of 33%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5.2 M€, representing 6.1% of revenue. Warning negative scissor effect: despite revenue change (-16%), EBITDA varies by -40%, reducing margin by 2.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.2 M€, i.e. 2.6% 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

85 026 132 €

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

28 407 930 €

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

5 180 048 €

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

3 484 746 €

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

2 231 527 €

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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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 12%. 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 49%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.9% 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

12.396%

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

49.121%

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

2.858%

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

0.691

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

10.6%

Solvency indicators evolution
COMPAGNIE FRANCAISE DU PANNEAU

Sector positioning

Debt ratio
12.4 2024
2022
2023
2024
Q1: 3.74
Med: 30.12
Q3: 58.88
Good -16 pts over 3 years

In 2024, the debt ratio of COMPAGNIE FRANCAISE DU PA... (12.40) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
49.12% 2024
2022
2023
2024
Q1: 33.79%
Med: 49.12%
Q3: 62.96%
Good +20 pts over 3 years

In 2024, the financial autonomy of COMPAGNIE FRANCAISE DU PA... (49.1%) 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
0.69 years 2024
2022
2023
2024
Q1: -2.94 years
Med: 1.32 years
Q3: 4.08 years
Good +21 pts over 3 years

In 2024, the repayment capacity of COMPAGNIE FRANCAISE DU PA... (0.69) 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 190.16. 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 14.4x. Operating income very largely covers interest expenses: high safety margin.

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

190.161

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

14.401

Liquidity indicators evolution
COMPAGNIE FRANCAISE DU PANNEAU

Sector positioning

Liquidity ratio
190.16 2024
2022
2023
2024
Q1: 134.97
Med: 213.37
Q3: 315.18
Average +15 pts over 3 years

In 2024, the liquidity ratio of COMPAGNIE FRANCAISE DU PA... (190.16) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
14.4x 2024
2022
2023
2024
Q1: 0.01x
Med: 9.36x
Q3: 15.84x
Good

In 2024, the interest coverage of COMPAGNIE FRANCAISE DU PA... (14.4x) 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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 40 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 48 days of revenue, i.e. 11.4 M€ to permanently finance. Over 2017-2024, WCR increased by +25%, requiring additional financing.

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

11 431 763 €

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

21 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

36 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

40 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

48 j

WCR and payment terms evolution
COMPAGNIE FRANCAISE DU PANNEAU

Positioning of COMPAGNIE FRANCAISE DU PANNEAU in its sector

Comparison with sector Fabrication de placage et de panneaux de bois

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 4 483 413€ to 21 070 415€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
4483k€ 8838k€ 21070k€
8 838 080 € Range: 4 483 413€ - 21 070 415€
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 placage et de panneaux de bois)

Compare COMPAGNIE FRANCAISE DU PANNEAU with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de placage et de panneaux de bois

Frequently asked questions about COMPAGNIE FRANCAISE DU PANNEAU

What is the revenue of COMPAGNIE FRANCAISE DU PANNEAU ?

The revenue of COMPAGNIE FRANCAISE DU PANNEAU in 2024 is 85.0 M€.

Is COMPAGNIE FRANCAISE DU PANNEAU profitable?

Yes, COMPAGNIE FRANCAISE DU PANNEAU generated a net profit of 2.2 M€ in 2024.

Where is the headquarters of COMPAGNIE FRANCAISE DU PANNEAU ?

The headquarters of COMPAGNIE FRANCAISE DU PANNEAU is located in SAINT-LOUP-SUR-SEMOUSE (70800), in the department Haute-Saone.

Where to find the tax return of COMPAGNIE FRANCAISE DU PANNEAU ?

The tax return of COMPAGNIE FRANCAISE DU PANNEAU 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 FRANCAISE DU PANNEAU operate?

COMPAGNIE FRANCAISE DU PANNEAU operates in the sector Fabrication de placage et de panneaux de bois (NAF code 16.21Z). See the 'Sector positioning' section above to compare the company with its competitors.