D.C.M DE MIRANDA CHARPENTE MODERNE : revenue, balance sheet and financial ratios

D.C.M DE MIRANDA CHARPENTE MODERNE is a French company founded 15 years ago, specialized in the sector Travaux de charpente. Based in AUVERS-SUR-OISE (95430), this company of category PME shows in 2024 a revenue of 371 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - D.C.M DE MIRANDA CHARPENTE MODERNE (SIREN 531304715)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 370 878 € 308 848 € 415 161 € 201 074 € 306 571 € 354 619 € 273 672 € 238 284 €
Net income 19 118 € -30 516 € 23 221 € -38 471 € 13 998 € 28 180 € 4 161 € 27 482 €
EBITDA 24 815 € -25 903 € 27 863 € -37 637 € 23 990 € 34 864 € 4 551 € 36 382 €
Net margin 5.2% -9.9% 5.6% -19.1% 4.6% 7.9% 1.5% 11.5%

Revenue and income statement

In 2024, D.C.M DE MIRANDA CHARPENTE MODERNE achieves revenue of 371 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.7%. Vs 2023, growth of +20% (309 k€ -> 371 k€). After deducting consumption (104 k€), gross margin stands at 267 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 25 k€, representing 6.7% of revenue. Positive scissor effect: EBITDA margin improves by +15.1 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 19 k€, i.e. 5.2% 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

370 878 €

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

267 005 €

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

24 815 €

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

20 010 €

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

19 118 €

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

6.7%

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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 -239%. 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 -21%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.1% 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

-239.343%

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

-20.537%

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

6.146%

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

2.501

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

21.3%

Solvency indicators evolution
D.C.M DE MIRANDA CHARPENTE MODERNE

Sector positioning

Debt ratio
-239.34 2024
2021
2023
2024
Q1: 7.44
Med: 26.53
Q3: 64.5
Excellent -37 pts over 3 years

In 2024, the debt ratio of D.C.M DE MIRANDA CHARPENT... (-239.34) 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
-20.54% 2024
2021
2023
2024
Q1: 25.07%
Med: 42.94%
Q3: 59.56%
Watch -50 pts over 3 years

In 2024, the financial autonomy of D.C.M DE MIRANDA CHARPENT... (-20.5%) 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
2.5 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.48 years
Q3: 1.61 years
Watch

In 2024, the repayment capacity of D.C.M DE MIRANDA CHARPENT... (2.50) 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 132.72. 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 2.7x. Financial charges are adequately covered by operations.

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

132.724

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

2.696

Liquidity indicators evolution
D.C.M DE MIRANDA CHARPENTE MODERNE

Sector positioning

Liquidity ratio
132.72 2024
2021
2023
2024
Q1: 162.4
Med: 230.31
Q3: 341.59
Watch -54 pts over 3 years

In 2024, the liquidity ratio of D.C.M DE MIRANDA CHARPENT... (132.72) 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
2.7x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.88x
Q3: 4.05x
Good -11 pts over 3 years

In 2024, the interest coverage of D.C.M DE MIRANDA CHARPENT... (2.7x) 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: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Overall, WCR represents 46 days of revenue, i.e. 48 k€ to permanently finance.

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

47 888 €

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

54 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

68 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

46 j

WCR and payment terms evolution
D.C.M DE MIRANDA CHARPENTE MODERNE

Positioning of D.C.M DE MIRANDA CHARPENTE MODERNE in its sector

Comparison with sector Travaux de charpente

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 33 563€ to 120 715€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
33k€ 54k€ 120k€
54 751 € Range: 33 563€ - 120 715€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 charpente)

Compare D.C.M DE MIRANDA CHARPENTE MODERNE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de charpente

Frequently asked questions about D.C.M DE MIRANDA CHARPENTE MODERNE

What is the revenue of D.C.M DE MIRANDA CHARPENTE MODERNE ?

The revenue of D.C.M DE MIRANDA CHARPENTE MODERNE in 2024 is 371 k€.

Is D.C.M DE MIRANDA CHARPENTE MODERNE profitable?

Yes, D.C.M DE MIRANDA CHARPENTE MODERNE generated a net profit of 19 k€ in 2024.

Where is the headquarters of D.C.M DE MIRANDA CHARPENTE MODERNE ?

The headquarters of D.C.M DE MIRANDA CHARPENTE MODERNE is located in AUVERS-SUR-OISE (95430), in the department Val-d'Oise.

Where to find the tax return of D.C.M DE MIRANDA CHARPENTE MODERNE ?

The tax return of D.C.M DE MIRANDA CHARPENTE MODERNE 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 D.C.M DE MIRANDA CHARPENTE MODERNE operate?

D.C.M DE MIRANDA CHARPENTE MODERNE operates in the sector Travaux de charpente (NAF code 43.91A). See the 'Sector positioning' section above to compare the company with its competitors.