DA COSTA OUVERTURES : revenue, balance sheet and financial ratios

DA COSTA OUVERTURES is a French company founded 13 years ago, specialized in the sector Travaux de menuiserie métallique et serrurerie. Based in LA ROCHE-BLANCHE (63670), this company of category PME shows in 2021 a revenue of 76 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 - DA COSTA OUVERTURES (SIREN 788713121)
Indicator 2021 2020 2019 2016
Revenue 76 303 € 169 443 € 161 436 € 147 703 €
Net income -29 088 € 13 491 € 1 579 € -2 587 €
EBITDA -26 570 € 17 982 € 5 478 € 752 €
Net margin -38.1% 8.0% 1.0% -1.8%

Revenue and income statement

In 2021, DA COSTA OUVERTURES achieves revenue of 76 k€. Revenue is declining over the period 2016-2021 (CAGR: -12.4%). Significant drop of -55% vs 2020. After deducting consumption (33 k€), gross margin stands at 44 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 -27 k€, representing -34.8% of revenue. Warning negative scissor effect: despite revenue change (-55%), EBITDA varies by -248%, reducing margin by 45.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -29 k€ (-38.1% of revenue), which will impact equity.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

76 303 €

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

43 752 €

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

-26 570 €

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

-29 710 €

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

-29 088 €

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

-34.8%

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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 37%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

36.687%

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

15.699%

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

-34.008%

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

-0.261

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

39.5%

Solvency indicators evolution
DA COSTA OUVERTURES

Sector positioning

Debt ratio
36.69 2021
2019
2020
2021
Q1: 3.74
Med: 28.46
Q3: 84.34
Average -7 pts over 3 years

In 2021, the debt ratio of DA COSTA OUVERTURES (36.69) 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
15.7% 2021
2019
2020
2021
Q1: 17.83%
Med: 36.87%
Q3: 54.37%
Average

In 2021, the financial autonomy of DA COSTA OUVERTURES (15.7%) 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
-0.26 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.39 years
Q3: 2.51 years
Excellent -50 pts over 3 years

In 2021, the repayment capacity of DA COSTA OUVERTURES (-0.26) 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 175.90. 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

175.898

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

-0.794

Liquidity indicators evolution
DA COSTA OUVERTURES

Sector positioning

Liquidity ratio
175.9 2021
2019
2020
2021
Q1: 157.08
Med: 214.85
Q3: 298.89
Average -42 pts over 3 years

In 2021, the liquidity ratio of DA COSTA OUVERTURES (175.90) 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
-0.79x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.36x
Q3: 2.5x
Average -50 pts over 3 years

In 2021, the interest coverage of DA COSTA OUVERTURES (-0.8x) 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: 96 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. The gap of 66 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 46 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 26 days of revenue, i.e. 6 k€ to permanently finance. Over 2016-2021, WCR increased by +177%, requiring additional financing.

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

5 560 €

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

96 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

30 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

46 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

26 j

WCR and payment terms evolution
DA COSTA OUVERTURES

Positioning of DA COSTA OUVERTURES in its sector

Comparison with sector Travaux de menuiserie métallique et serrurerie

Valuation estimate

Based on 264 transactions of similar company sales (all years), the value of DA COSTA OUVERTURES is estimated at 13 423 € (range 7 895€ - 21 815€). 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
7k€ 13k€ 21k€
13 423 € Range: 7 895€ - 21 815€
NAF 5 all-time

Valuation method used

Revenue Multiple
76 303 € × 0.18x = 13 424 €
Range: 7 895€ - 21 815€

Only this financial indicator is available for this company.

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 métallique et serrurerie)

Compare DA COSTA OUVERTURES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie métallique et serrurerie

Frequently asked questions about DA COSTA OUVERTURES

What is the revenue of DA COSTA OUVERTURES ?

The revenue of DA COSTA OUVERTURES in 2021 is 76 k€.

Is DA COSTA OUVERTURES profitable?

DA COSTA OUVERTURES recorded a net loss in 2021.

Where is the headquarters of DA COSTA OUVERTURES ?

The headquarters of DA COSTA OUVERTURES is located in LA ROCHE-BLANCHE (63670), in the department Puy-de-Dome.

Where to find the tax return of DA COSTA OUVERTURES ?

The tax return of DA COSTA OUVERTURES 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 DA COSTA OUVERTURES operate?

DA COSTA OUVERTURES operates in the sector Travaux de menuiserie métallique et serrurerie (NAF code 43.32B). See the 'Sector positioning' section above to compare the company with its competitors.