CUBIERTAS Y PIZARRAS ARAN FR : revenue, balance sheet and financial ratios

CUBIERTAS Y PIZARRAS ARAN FR is a French company founded 15 years ago, specialized in the sector Travaux de couverture par éléments. Based in BAGNERES-DE-LUCHON (31110), this company of category PME shows in 2023 a revenue of 486 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - CUBIERTAS Y PIZARRAS ARAN FR (SIREN 524098209)
Indicator 2023 2022 2021 2020 2017 2016
Revenue 486 323 € 670 627 € 479 767 € 1 164 575 € 588 551 € 1 179 293 €
Net income -102 349 € 1 717 € -16 037 € -19 684 € 28 851 € 20 906 €
EBITDA 9 802 € 70 032 € -7 336 € 48 325 € 40 164 € 27 518 €
Net margin -21.0% 0.3% -3.3% -1.7% 4.9% 1.8%

Revenue and income statement

In 2023, CUBIERTAS Y PIZARRAS ARAN FR achieves revenue of 486 k€. Revenue is declining over the period 2016-2023 (CAGR: -11.9%). Significant drop of -27% vs 2022. After deducting consumption (120 k€), gross margin stands at 366 k€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 10 k€, representing 2.0% of revenue. Warning negative scissor effect: despite revenue change (-27%), EBITDA varies by -86%, reducing margin by 8.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -102 k€ (-21.0% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

486 323 €

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

366 426 €

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

9 802 €

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

-52 067 €

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

-102 349 €

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

2.0%

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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 -1030%. 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 -2%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-1030.476%

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

-2.414%

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

-0.914%

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

-11.553

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

28.8%

Solvency indicators evolution
CUBIERTAS Y PIZARRAS ARAN FR

Sector positioning

Debt ratio
-1030.48 2023
2021
2022
2023
Q1: 5.04
Med: 25.04
Q3: 60.73
Excellent -37 pts over 3 years

In 2023, the debt ratio of CUBIERTAS Y PIZARRAS ARAN FR (-1030.48) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-2.41% 2023
2021
2022
2023
Q1: 18.65%
Med: 38.45%
Q3: 56.99%
Average -13 pts over 3 years

In 2023, the financial autonomy of CUBIERTAS Y PIZARRAS ARAN FR (-2.4%) 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
-11.55 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.44 years
Q3: 1.39 years
Excellent

In 2023, the repayment capacity of CUBIERTAS Y PIZARRAS ARAN FR (-11.55) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 115.56. 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

115.561

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

0.0

Liquidity indicators evolution
CUBIERTAS Y PIZARRAS ARAN FR

Sector positioning

Liquidity ratio
115.56 2023
2021
2022
2023
Q1: 150.29
Med: 212.66
Q3: 302.34
Watch -10 pts over 3 years

In 2023, the liquidity ratio of CUBIERTAS Y PIZARRAS ARAN FR (115.56) 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
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.68x
Q3: 2.49x
Average

In 2023, the interest coverage of CUBIERTAS Y PIZARRAS ARAN FR (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 241 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. The gap of 182 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 32 days of revenue, i.e. 43 k€ to permanently finance. Notable WCR improvement over the period (-88%), 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

43 380 €

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

241 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

59 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

10 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

32 j

WCR and payment terms evolution
CUBIERTAS Y PIZARRAS ARAN FR

Positioning of CUBIERTAS Y PIZARRAS ARAN FR 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 CUBIERTAS Y PIZARRAS ARAN FR is estimated at 42 066 € (range 24 078€ - 68 404€). With an EBITDA of 9 802€, 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 2023
113 transactions
24k€ 42k€ 68k€
42 066 € Range: 24 078€ - 68 404€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
9 802 € × 2.2x
Estimation 22 051 €
9 102€ - 35 381€
Revenue Multiple 30%
486 323 € × 0.16x
Estimation 75 425 €
49 041€ - 123 445€

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 CUBIERTAS Y PIZARRAS ARAN FR with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de couverture par éléments

Frequently asked questions about CUBIERTAS Y PIZARRAS ARAN FR

What is the revenue of CUBIERTAS Y PIZARRAS ARAN FR ?

The revenue of CUBIERTAS Y PIZARRAS ARAN FR in 2023 is 486 k€.

Is CUBIERTAS Y PIZARRAS ARAN FR profitable?

CUBIERTAS Y PIZARRAS ARAN FR recorded a net loss in 2023.

Where is the headquarters of CUBIERTAS Y PIZARRAS ARAN FR ?

The headquarters of CUBIERTAS Y PIZARRAS ARAN FR is located in BAGNERES-DE-LUCHON (31110), in the department Haute-Garonne.

Where to find the tax return of CUBIERTAS Y PIZARRAS ARAN FR ?

The tax return of CUBIERTAS Y PIZARRAS ARAN FR 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 CUBIERTAS Y PIZARRAS ARAN FR operate?

CUBIERTAS Y PIZARRAS ARAN FR 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.