CONSTRUCTIONS METALLIQUES DU BERRY : revenue, balance sheet and financial ratios

CONSTRUCTIONS METALLIQUES DU BERRY is a French company founded 55 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in SAINT-GERMAIN-DU-PUY (18390), this company of category PME shows in 2021 a revenue of 5.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - CONSTRUCTIONS METALLIQUES DU BERRY (SIREN 713720209)
Indicator 2021 2020 2019 2018
Revenue 4 980 213 € 2 260 999 € 2 971 768 € 3 828 123 €
Net income 64 975 € -118 853 € 26 814 € 30 886 €
EBITDA 51 950 € -92 599 € -47 069 € 156 419 €
Net margin 1.3% -5.3% 0.9% 0.8%

Revenue and income statement

In 2021, CONSTRUCTIONS METALLIQUES DU BERRY achieves revenue of 5.0 M€. Over the period 2018-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +9.2%. Vs 2020, growth of +120% (2.3 M€ -> 5.0 M€). After deducting consumption (741 k€), gross margin stands at 4.2 M€, i.e. a rate of 85%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 52 k€, representing 1.0% of revenue. Positive scissor effect: EBITDA margin improves by +5.1 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 65 k€, i.e. 1.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 980 213 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 238 972 €

EBITDA (2021) ?
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

51 950 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

88 153 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

64 975 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.0%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 193%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 14.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

192.751%

Financial autonomy (2021) ?
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

6.525%

Cash flow / Revenue (2021) ?
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

0.873%

Repayment capacity (2021) ?
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

14.007

Asset age ratio (2021) ?
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

9.1%

Solvency indicators evolution
CONSTRUCTIONS METALLIQUES DU BERRY

Sector positioning

Debt ratio
192.75 2021
2019
2020
2021
Q1: 6.58
Med: 31.09
Q3: 80.85
Watch

In 2021, the debt ratio of CONSTRUCTIONS METALLIQUES... (192.75) 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
6.53% 2021
2019
2020
2021
Q1: 22.41%
Med: 38.84%
Q3: 56.76%
Watch

In 2021, the financial autonomy of CONSTRUCTIONS METALLIQUES... (6.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
14.01 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.96 years
Q3: 3.15 years
Watch +50 pts over 3 years

In 2021, the repayment capacity of CONSTRUCTIONS METALLIQUES... (14.01) 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 119.16. 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 34.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

119.163

Interest coverage (2021) ?
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

34.404

Liquidity indicators evolution
CONSTRUCTIONS METALLIQUES DU BERRY

Sector positioning

Liquidity ratio
119.16 2021
2019
2020
2021
Q1: 164.1
Med: 222.23
Q3: 315.87
Watch

In 2021, the liquidity ratio of CONSTRUCTIONS METALLIQUES... (119.16) 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
34.4x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.79x
Q3: 3.29x
Excellent +53 pts over 3 years

In 2021, the interest coverage of CONSTRUCTIONS METALLIQUES... (34.4x) 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: 63 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. The company must finance 21 days of gap between collections and payments. Inventory turnover is 175 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 17 days of revenue, i.e. 232 k€ to permanently finance. Notable WCR improvement over the period (-76%), freeing up cash.

Operating WCR (2021) ?
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

231 879 €

Customer credit (2021) ?
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

63 j

Supplier credit (2021) ?
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

42 j

Inventory turnover (2021) ?
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

175 j

WCR in days of revenue (2021) ?
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

17 j

WCR and payment terms evolution
CONSTRUCTIONS METALLIQUES DU BERRY

Positioning of CONSTRUCTIONS METALLIQUES DU BERRY in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of CONSTRUCTIONS METALLIQUES DU BERRY is estimated at 244 149 € (range 136 851€ - 397 423€). With an EBITDA of 51 950€, the sector multiple of 1.0x 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
56 tx
136k€ 244k€ 397k€
244 149 € Range: 136 851€ - 397 423€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
51 950 € × 1.0x
Estimation 53 865 €
34 585€ - 124 332€
Revenue Multiple 30%
4 980 213 € × 0.13x
Estimation 641 097 €
338 217€ - 813 976€
Net Income Multiple 20%
64 975 € × 1.9x
Estimation 124 441 €
90 469€ - 455 326€
How is this estimate calculated?

This estimate is based on the analysis of 56 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 structures métalliques et de parties de structures)

Compare CONSTRUCTIONS METALLIQUES DU BERRY with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Frequently asked questions about CONSTRUCTIONS METALLIQUES DU BERRY

What is the revenue of CONSTRUCTIONS METALLIQUES DU BERRY ?

The revenue of CONSTRUCTIONS METALLIQUES DU BERRY in 2021 is 5.0 M€.

Is CONSTRUCTIONS METALLIQUES DU BERRY profitable?

Yes, CONSTRUCTIONS METALLIQUES DU BERRY generated a net profit of 65 k€ in 2021.

Where is the headquarters of CONSTRUCTIONS METALLIQUES DU BERRY ?

The headquarters of CONSTRUCTIONS METALLIQUES DU BERRY is located in SAINT-GERMAIN-DU-PUY (18390), in the department Cher.

Where to find the tax return of CONSTRUCTIONS METALLIQUES DU BERRY ?

The tax return of CONSTRUCTIONS METALLIQUES DU BERRY 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 CONSTRUCTIONS METALLIQUES DU BERRY operate?

CONSTRUCTIONS METALLIQUES DU BERRY operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.