COUVERTURES CHARPENTES VIVONNOISES : revenue, balance sheet and financial ratios

COUVERTURES CHARPENTES VIVONNOISES is a French company founded 38 years ago, specialized in the sector Travaux de couverture par éléments. Based in VIVONNE (86370), this company of category PME shows in 2025 a revenue of 1.6 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 - COUVERTURES CHARPENTES VIVONNOISES (SIREN 344868013)
Indicator 2025 2024 2023 2022 2021 2020 2019 2017
Revenue 1 646 997 € 1 605 714 € 1 462 876 € N/C N/C N/C 1 222 392 € 1 134 316 €
Net income 48 685 € 100 373 € 53 342 € 35 328 € 39 551 € 28 839 € 52 689 € 38 229 €
EBITDA 76 902 € 142 118 € 85 694 € N/C N/C N/C 77 587 € 83 360 €
Net margin 3.0% 6.3% 3.6% N/C N/C N/C 4.3% 3.4%

Revenue and income statement

In 2025, COUVERTURES CHARPENTES VIVONNOISES achieves revenue of 1.6 M€. Revenue is growing positively over 8 years (CAGR: +4.8%). Vs 2024: +3%. After deducting consumption (707 k€), gross margin stands at 940 k€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 77 k€, representing 4.7% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -46%, reducing margin by 4.2 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 49 k€, i.e. 3.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 646 997 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

940 086 €

EBITDA (2025) ?
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

76 902 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

58 311 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

48 685 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.7%

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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 140%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

140.307%

Financial autonomy (2025) ?
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

26.399%

Cash flow / Revenue (2025) ?
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

3.755%

Repayment capacity (2025) ?
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

3.701

Asset age ratio (2025) ?
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

33.3%

Solvency indicators evolution
COUVERTURES CHARPENTES VIVONNOISES

Sector positioning

Debt ratio
140.31 2025
2023
2024
2025
Q1: 5.69
Med: 19.61
Q3: 43.14
Watch

In 2025, the debt ratio of COUVERTURES CHARPENTES VI... (140.31) 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
26.4% 2025
2023
2024
2025
Q1: 30.43%
Med: 48.54%
Q3: 62.95%
Watch -30 pts over 3 years

In 2025, the financial autonomy of COUVERTURES CHARPENTES VI... (26.4%) 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
3.7 years 2025
2023
2024
2025
Q1: 0.12 years
Med: 0.7 years
Q3: 1.62 years
Watch

In 2025, the repayment capacity of COUVERTURES CHARPENTES VI... (3.70) 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 207.09. 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 2.5x. Financial charges are adequately covered by operations.

Liquidity ratio (2025) ?
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

207.085

Interest coverage (2025) ?
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

2.452

Liquidity indicators evolution
COUVERTURES CHARPENTES VIVONNOISES

Sector positioning

Liquidity ratio
207.09 2025
2023
2024
2025
Q1: 163.54
Med: 225.32
Q3: 328.83
Average -15 pts over 3 years

In 2025, the liquidity ratio of COUVERTURES CHARPENTES VI... (207.09) 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
2.45x 2025
2023
2024
2025
Q1: 0.23x
Med: 1.4x
Q3: 4.43x
Good -16 pts over 3 years

In 2025, the interest coverage of COUVERTURES CHARPENTES VI... (2.5x) 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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. The company must finance 4 days of gap between collections and payments. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 50 days of revenue, i.e. 231 k€ to permanently finance.

Operating WCR (2025) ?
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

230 645 €

Customer credit (2025) ?
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

47 j

Supplier credit (2025) ?
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 (2025) ?
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

6 j

WCR in days of revenue (2025) ?
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

50 j

WCR and payment terms evolution
COUVERTURES CHARPENTES VIVONNOISES

Positioning of COUVERTURES CHARPENTES VIVONNOISES 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 COUVERTURES CHARPENTES VIVONNOISES is estimated at 189 407 € (range 98 865€ - 310 900€). With an EBITDA of 76 902€, the sector multiple of 2.2x is applied. 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 2025
113 transactions
98k€ 189k€ 310k€
189 407 € Range: 98 865€ - 310 900€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
76 902 € × 2.2x
Estimation 173 003 €
71 408€ - 277 583€
Revenue Multiple 30%
1 646 997 € × 0.16x
Estimation 255 438 €
166 084€ - 418 062€
Net Income Multiple 20%
48 685 € × 2.7x
Estimation 131 372 €
66 685€ - 233 452€

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 COUVERTURES CHARPENTES VIVONNOISES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de couverture par éléments

Frequently asked questions about COUVERTURES CHARPENTES VIVONNOISES

What is the revenue of COUVERTURES CHARPENTES VIVONNOISES ?

The revenue of COUVERTURES CHARPENTES VIVONNOISES in 2025 is 1.6 M€.

Is COUVERTURES CHARPENTES VIVONNOISES profitable?

Yes, COUVERTURES CHARPENTES VIVONNOISES generated a net profit of 49 k€ in 2025.

Where is the headquarters of COUVERTURES CHARPENTES VIVONNOISES ?

The headquarters of COUVERTURES CHARPENTES VIVONNOISES is located in VIVONNE (86370), in the department Vienne.

Where to find the tax return of COUVERTURES CHARPENTES VIVONNOISES ?

The tax return of COUVERTURES CHARPENTES VIVONNOISES 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 COUVERTURES CHARPENTES VIVONNOISES operate?

COUVERTURES CHARPENTES VIVONNOISES 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.