COUVERTURE CHARPENTE REUNIES : revenue, balance sheet and financial ratios

COUVERTURE CHARPENTE REUNIES is a French company founded 34 years ago, specialized in the sector Travaux de couverture par éléments. Based in MONTREUIL (93100), this company of category PME shows in 2023 a revenue of 979 k€. 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 - COUVERTURE CHARPENTE REUNIES (SIREN 382116952)
Indicator 2023 2021 2020 2017 2016
Revenue 978 528 € 560 758 € 917 592 € 814 698 € 578 662 €
Net income 3 902 € -6 770 € 9 721 € 6 174 € -29 810 €
EBITDA -877 € -38 162 € 15 156 € 34 613 € -22 965 €
Net margin 0.4% -1.2% 1.1% 0.8% -5.2%

Revenue and income statement

In 2023, COUVERTURE CHARPENTE REUNIES achieves revenue of 979 k€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +7.8%. Vs 2021, growth of +75% (561 k€ -> 979 k€). After deducting consumption (182 k€), gross margin stands at 797 k€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -877 €, representing -0.1% of revenue. Positive scissor effect: EBITDA margin improves by +6.7 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 0.4% 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

978 528 €

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

796 831 €

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

-877 €

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

-2 188 €

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

3 902 €

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

-0.1%

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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 104%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

103.976%

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

15.123%

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

0.533%

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

7.691

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

6.1%

Solvency indicators evolution
COUVERTURE CHARPENTE REUNIES

Sector positioning

Debt ratio
103.98 2023
2020
2021
2023
Q1: 5.03
Med: 25.02
Q3: 60.82
Watch +49 pts over 3 years

In 2023, the debt ratio of COUVERTURE CHARPENTE REUNIES (103.98) 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
15.12% 2023
2020
2021
2023
Q1: 18.6%
Med: 38.44%
Q3: 57.01%
Average -31 pts over 3 years

In 2023, the financial autonomy of COUVERTURE CHARPENTE REUNIES (15.1%) 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
7.69 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 0.43 years
Q3: 1.39 years
Watch +24 pts over 3 years

In 2023, the repayment capacity of COUVERTURE CHARPENTE REUNIES (7.69) 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 135.85. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

135.85

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

-112.999

Liquidity indicators evolution
COUVERTURE CHARPENTE REUNIES

Sector positioning

Liquidity ratio
135.85 2023
2020
2021
2023
Q1: 150.29
Med: 212.77
Q3: 303.0
Watch -6 pts over 3 years

In 2023, the liquidity ratio of COUVERTURE CHARPENTE REUNIES (135.85) 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
-113.0x 2023
2020
2021
2023
Q1: 0.0x
Med: 0.68x
Q3: 2.49x
Watch -56 pts over 3 years

In 2023, the interest coverage of COUVERTURE CHARPENTE REUNIES (-113.0x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 40 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 19 days of revenue, i.e. 51 k€ to permanently finance. Notable WCR improvement over the period (-51%), freeing up cash.

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

51 500 €

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

40 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

43 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

7 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

19 j

WCR and payment terms evolution
COUVERTURE CHARPENTE REUNIES

Positioning of COUVERTURE CHARPENTE REUNIES in its sector

Comparison with sector Travaux de couverture par éléments

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of COUVERTURE CHARPENTE REUNIES is estimated at 95 269 € (range 61 343€ - 156 513€). The price/revenue ratio is 0.16x (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 2023
113 transactions
61k€ 95k€ 156k€
95 269 € Range: 61 343€ - 156 513€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
978 528 € × 0.16x
Estimation 151 763 €
98 675€ - 248 383€
Net Income Multiple 20%
3 902 € × 2.7x
Estimation 10 529 €
5 345€ - 18 711€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Travaux de couverture par éléments)

Compare COUVERTURE CHARPENTE REUNIES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de couverture par éléments

Frequently asked questions about COUVERTURE CHARPENTE REUNIES

What is the revenue of COUVERTURE CHARPENTE REUNIES ?

The revenue of COUVERTURE CHARPENTE REUNIES in 2023 is 979 k€.

Is COUVERTURE CHARPENTE REUNIES profitable?

Yes, COUVERTURE CHARPENTE REUNIES generated a net profit of 4 k€ in 2023.

Where is the headquarters of COUVERTURE CHARPENTE REUNIES ?

The headquarters of COUVERTURE CHARPENTE REUNIES is located in MONTREUIL (93100), in the department Seine-Saint-Denis.

Where to find the tax return of COUVERTURE CHARPENTE REUNIES ?

The tax return of COUVERTURE CHARPENTE REUNIES 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 COUVERTURE CHARPENTE REUNIES operate?

COUVERTURE CHARPENTE REUNIES operates in the sector Travaux de couverture par éléments (NAF code 43.91B). See the 'Sector positioning' section above to compare the company with its competitors.