COUPE PLIAGE ACIER ALU : revenue, balance sheet and financial ratios

COUPE PLIAGE ACIER ALU is a French company founded 37 years ago, specialized in the sector Fabrication d'autres articles métalliques. Based in SAINT-JEANNET (06640), this company of category PME shows in 2024 a revenue of 1.6 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 - COUPE PLIAGE ACIER ALU (SIREN 351234133)
Indicator 2024 2023 2017
Revenue 1 611 731 € 928 174 € 631 095 €
Net income 17 582 € 40 127 € 37 471 €
EBITDA 32 347 € -5 254 € 61 600 €
Net margin 1.1% 4.3% 5.9%

Revenue and income statement

In 2024, COUPE PLIAGE ACIER ALU achieves revenue of 1.6 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +14.3%. Vs 2023, growth of +74% (928 k€ -> 1.6 M€). After deducting consumption (702 k€), gross margin stands at 910 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 32 k€, representing 2.0% of revenue. Positive scissor effect: EBITDA margin improves by +2.6 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 18 k€, i.e. 1.1% 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

1 611 731 €

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

910 026 €

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

32 347 €

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

21 142 €

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

17 582 €

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

2.0%

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 184%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.8% 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

183.774%

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

14.163%

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

1.784%

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

2.98

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

32.0%

Solvency indicators evolution
COUPE PLIAGE ACIER ALU

Sector positioning

Debt ratio
183.77 2024
2017
2023
2024
Q1: 3.1
Med: 19.52
Q3: 52.68
Watch +51 pts over 3 years

In 2024, the debt ratio of COUPE PLIAGE ACIER ALU (183.77) 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
14.16% 2024
2017
2023
2024
Q1: 33.97%
Med: 53.79%
Q3: 68.02%
Average

In 2024, the financial autonomy of COUPE PLIAGE ACIER ALU (14.2%) 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
2.98 years 2024
2017
2023
2024
Q1: 0.0 years
Med: 0.7 years
Q3: 1.89 years
Watch +50 pts over 3 years

In 2024, the repayment capacity of COUPE PLIAGE ACIER ALU (2.98) 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 114.53. 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 4.6x. Financial charges are adequately covered by operations.

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

114.525

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

4.588

Liquidity indicators evolution
COUPE PLIAGE ACIER ALU

Sector positioning

Liquidity ratio
114.53 2024
2017
2023
2024
Q1: 179.93
Med: 255.45
Q3: 415.11
Watch -53 pts over 3 years

In 2024, the liquidity ratio of COUPE PLIAGE ACIER ALU (114.53) 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
4.59x 2024
2017
2023
2024
Q1: 0.0x
Med: 1.55x
Q3: 5.62x
Good +42 pts over 3 years

In 2024, the interest coverage of COUPE PLIAGE ACIER ALU (4.6x) 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: 121 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 116 days. The company must finance 5 days of gap between collections and payments. Inventory turnover is 25 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 12 days of revenue, i.e. 54 k€ to permanently finance. Notable WCR improvement over the period (-34%), 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

53 929 €

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

121 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

116 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

25 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

12 j

WCR and payment terms evolution
COUPE PLIAGE ACIER ALU

Positioning of COUPE PLIAGE ACIER ALU in its sector

Comparison with sector Fabrication d'autres articles métalliques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 74 923€ to 249 790€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
74k€ 118k€ 249k€
118 434 € Range: 74 923€ - 249 790€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 26 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 d'autres articles métalliques)

Compare COUPE PLIAGE ACIER ALU with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres articles métalliques

Frequently asked questions about COUPE PLIAGE ACIER ALU

What is the revenue of COUPE PLIAGE ACIER ALU ?

The revenue of COUPE PLIAGE ACIER ALU in 2024 is 1.6 M€.

Is COUPE PLIAGE ACIER ALU profitable?

Yes, COUPE PLIAGE ACIER ALU generated a net profit of 18 k€ in 2024.

Where is the headquarters of COUPE PLIAGE ACIER ALU ?

The headquarters of COUPE PLIAGE ACIER ALU is located in SAINT-JEANNET (06640), in the department Alpes-Maritimes.

Where to find the tax return of COUPE PLIAGE ACIER ALU ?

The tax return of COUPE PLIAGE ACIER ALU 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 COUPE PLIAGE ACIER ALU operate?

COUPE PLIAGE ACIER ALU operates in the sector Fabrication d'autres articles métalliques (NAF code 25.99B). See the 'Sector positioning' section above to compare the company with its competitors.