CUISINE MENUISERIE MARTIN AGENCEMENT : revenue, balance sheet and financial ratios

CUISINE MENUISERIE MARTIN AGENCEMENT is a French company founded 19 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in BEAUPREAU-EN-MAUGES (49110), this company of category PME shows in 2021 a revenue of 341 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - CUISINE MENUISERIE MARTIN AGENCEMENT (SIREN 490317245)
Indicator 2021 2020
Revenue 340 814 € 301 480 €
Net income 32 299 € 24 516 €
EBITDA -64 158 € 41 715 €
Net margin 9.5% 8.1%

Revenue and income statement

In 2021, CUISINE MENUISERIE MARTIN AGENCEMENT achieves revenue of 341 k€. Vs 2020, growth of +13% (301 k€ -> 341 k€). After deducting consumption (220 k€), gross margin stands at 120 k€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -64 k€, representing -18.8% of revenue. Warning negative scissor effect: despite revenue change (+13%), EBITDA varies by -254%, reducing margin by 32.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 32 k€, i.e. 9.5% 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

340 814 €

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

120 360 €

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

-64 158 €

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

-72 433 €

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

32 299 €

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

-18.8%

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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 145%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory.

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

145.363%

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

28.076%

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

-20.358%

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

-1.892

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

56.1%

Solvency indicators evolution
CUISINE MENUISERIE MARTIN AGENCEMENT

Sector positioning

Debt ratio
145.36 2021
2020
2021
Q1: 6.06
Med: 33.73
Q3: 92.76
Average

In 2021, the debt ratio of CUISINE MENUISERIE MARTIN... (145.36) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
28.08% 2021
2020
2021
Q1: 15.56%
Med: 33.61%
Q3: 51.44%
Average +6 pts over 2 years

In 2021, the financial autonomy of CUISINE MENUISERIE MARTIN... (28.1%) 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
-1.89 years 2021
2020
2021
Q1: 0.0 years
Med: 0.46 years
Q3: 2.36 years
Excellent -50 pts over 2 years

In 2021, the repayment capacity of CUISINE MENUISERIE MARTIN... (-1.89) 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 207.14. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

207.143

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

-10.175

Liquidity indicators evolution
CUISINE MENUISERIE MARTIN AGENCEMENT

Sector positioning

Liquidity ratio
207.14 2021
2020
2021
Q1: 144.89
Med: 201.51
Q3: 288.64
Good +5 pts over 2 years

In 2021, the liquidity ratio of CUISINE MENUISERIE MARTIN... (207.14) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-10.18x 2021
2020
2021
Q1: 0.0x
Med: 0.34x
Q3: 2.2x
Watch -50 pts over 2 years

In 2021, the interest coverage of CUISINE MENUISERIE MARTIN... (-10.2x) 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: 74 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. The company must finance 24 days of gap between collections and payments. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 56 days of revenue, i.e. 53 k€ to permanently finance.

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

53 290 €

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

74 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

50 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

16 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

56 j

WCR and payment terms evolution
CUISINE MENUISERIE MARTIN AGENCEMENT

Positioning of CUISINE MENUISERIE MARTIN AGENCEMENT in its sector

Comparison with sector Travaux de menuiserie bois et PVC

Valuation estimate

Based on 264 transactions of similar company sales (all years), the value of CUISINE MENUISERIE MARTIN AGENCEMENT is estimated at 75 585 € (range 33 843€ - 143 657€). The price/revenue ratio is 0.18x (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 2021
264 transactions
33k€ 75k€ 143k€
75 585 € Range: 33 843€ - 143 657€
NAF 5 all-time

Valuation detail by method

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Revenue Multiple 30%
340 814 € × 0.18x
Estimation 59 958 €
35 265€ - 97 439€
Net Income Multiple 20%
32 299 € × 3.1x
Estimation 99 027 €
31 710€ - 212 984€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 264 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 menuiserie bois et PVC)

Compare CUISINE MENUISERIE MARTIN AGENCEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie bois et PVC

Frequently asked questions about CUISINE MENUISERIE MARTIN AGENCEMENT

What is the revenue of CUISINE MENUISERIE MARTIN AGENCEMENT ?

The revenue of CUISINE MENUISERIE MARTIN AGENCEMENT in 2021 is 341 k€.

Is CUISINE MENUISERIE MARTIN AGENCEMENT profitable?

Yes, CUISINE MENUISERIE MARTIN AGENCEMENT generated a net profit of 32 k€ in 2021.

Where is the headquarters of CUISINE MENUISERIE MARTIN AGENCEMENT ?

The headquarters of CUISINE MENUISERIE MARTIN AGENCEMENT is located in BEAUPREAU-EN-MAUGES (49110), in the department Maine-et-Loire.

Where to find the tax return of CUISINE MENUISERIE MARTIN AGENCEMENT ?

The tax return of CUISINE MENUISERIE MARTIN AGENCEMENT 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 CUISINE MENUISERIE MARTIN AGENCEMENT operate?

CUISINE MENUISERIE MARTIN AGENCEMENT operates in the sector Travaux de menuiserie bois et PVC (NAF code 43.32A). See the 'Sector positioning' section above to compare the company with its competitors.