CUISINES DU HAUT POITOU : revenue, balance sheet and financial ratios

CUISINES DU HAUT POITOU is a French company founded 40 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in CHASSENEUIL-DU-POITOU (86360), this company of category PME shows in 2024 a revenue of 2.1 M€. 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 - CUISINES DU HAUT POITOU (SIREN 333975779)
Indicator 2024 2023 2022 2019 2017 2016
Revenue 2 055 163 € 2 179 272 € 2 224 957 € N/C 2 518 073 € 2 590 858 €
Net income 101 641 € 66 453 € 68 108 € 133 915 € 44 146 € 95 247 €
EBITDA 332 052 € 249 701 € 205 736 € N/C 273 593 € 336 948 €
Net margin 4.9% 3.0% 3.1% N/C 1.8% 3.7%

Revenue and income statement

In 2024, CUISINES DU HAUT POITOU achieves revenue of 2.1 M€. Activity remains stable over the period (CAGR: -2.9%). Slight decline of -6% vs 2023. After deducting consumption (928 k€), gross margin stands at 1.1 M€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 332 k€, representing 16.2% of revenue. Positive scissor effect: EBITDA margin improves by +4.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 102 k€, i.e. 4.9% 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

2 055 163 €

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

1 127 459 €

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

332 052 €

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

97 419 €

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

101 641 €

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

16.2%

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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 80%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

79.864%

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

31.582%

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

7.047%

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

1.54

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

38.0%

Solvency indicators evolution
CUISINES DU HAUT POITOU

Sector positioning

Debt ratio
79.86 2024
2022
2023
2024
Q1: 4.28
Med: 20.74
Q3: 53.77
Average

In 2024, the debt ratio of CUISINES DU HAUT POITOU (79.86) 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
31.58% 2024
2022
2023
2024
Q1: 20.05%
Med: 40.86%
Q3: 57.83%
Average -9 pts over 3 years

In 2024, the financial autonomy of CUISINES DU HAUT POITOU (31.6%) 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
1.54 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.35 years
Q3: 1.56 years
Average

In 2024, the repayment capacity of CUISINES DU HAUT POITOU (1.54) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 189.14. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

189.137

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

1.183

Liquidity indicators evolution
CUISINES DU HAUT POITOU

Sector positioning

Liquidity ratio
189.14 2024
2022
2023
2024
Q1: 151.53
Med: 214.69
Q3: 315.59
Average -23 pts over 3 years

In 2024, the liquidity ratio of CUISINES DU HAUT POITOU (189.14) 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
1.18x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.53x
Q3: 3.65x
Good -6 pts over 3 years

In 2024, the interest coverage of CUISINES DU HAUT POITOU (1.2x) 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: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Overall, WCR represents 18 days of revenue, i.e. 104 k€ to permanently finance. Over 2016-2024, WCR increased by +77%, requiring additional financing.

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

104 094 €

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

10 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

27 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

0 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

18 j

WCR and payment terms evolution
CUISINES DU HAUT POITOU

Positioning of CUISINES DU HAUT POITOU in its sector

Comparison with sector Travaux de menuiserie bois et PVC

Valuation estimate

Based on 51 transactions of similar company sales in 2024, the value of CUISINES DU HAUT POITOU is estimated at 414 836 € (range 215 815€ - 608 067€). With an EBITDA of 332 052€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.14x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
51 tx
215k€ 414k€ 608k€
414 836 € Range: 215 815€ - 608 067€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
332 052 € × 1.6x
Estimation 515 085 €
284 931€ - 692 737€
Revenue Multiple 30%
2 055 163 € × 0.14x
Estimation 294 149 €
153 472€ - 347 513€
Net Income Multiple 20%
101 641 € × 3.4x
Estimation 345 248 €
136 543€ - 787 223€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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 CUISINES DU HAUT POITOU with other companies in the same sector:

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

Frequently asked questions about CUISINES DU HAUT POITOU

What is the revenue of CUISINES DU HAUT POITOU ?

The revenue of CUISINES DU HAUT POITOU in 2024 is 2.1 M€.

Is CUISINES DU HAUT POITOU profitable?

Yes, CUISINES DU HAUT POITOU generated a net profit of 102 k€ in 2024.

Where is the headquarters of CUISINES DU HAUT POITOU ?

The headquarters of CUISINES DU HAUT POITOU is located in CHASSENEUIL-DU-POITOU (86360), in the department Vienne.

Where to find the tax return of CUISINES DU HAUT POITOU ?

The tax return of CUISINES DU HAUT POITOU 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 CUISINES DU HAUT POITOU operate?

CUISINES DU HAUT POITOU 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.