ENT GALE DE BATIMENT ET MENUISERIE : revenue, balance sheet and financial ratios

ENT GALE DE BATIMENT ET MENUISERIE is a French company founded 27 years ago, specialized in the sector Construction d'autres bâtiments. Based in POULAINVILLE (80260), this company of category PME shows in 2018 a revenue of 1.4 M€. 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 - ENT GALE DE BATIMENT ET MENUISERIE (SIREN 419926852)
Indicator 2018 2016
Revenue 1 375 531 € 1 260 574 €
Net income 5 762 € 36 652 €
EBITDA 15 984 € 115 087 €
Net margin 0.4% 2.9%

Revenue and income statement

In 2018, ENT GALE DE BATIMENT ET MENUISERIE achieves revenue of 1.4 M€. Vs 2016: +9%. After deducting consumption (544 k€), gross margin stands at 832 k€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 16 k€, representing 1.2% of revenue. Warning negative scissor effect: despite revenue change (+9%), EBITDA varies by -86%, reducing margin by 8.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 0.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 375 531 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

831 619 €

EBITDA (2018) ?
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

15 984 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

11 425 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

5 762 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.2%

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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 3%. 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 23%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 0.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.613%

Financial autonomy (2018) ?
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

23.236%

Cash flow / Revenue (2018) ?
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

0.943%

Repayment capacity (2018) ?
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

0.412

Asset age ratio (2018) ?
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

10.3%

Solvency indicators evolution
ENT GALE DE BATIMENT ET MENUISERIE

Sector positioning

Debt ratio
2.61 2018
2016
2018
Q1: 0.01
Med: 8.71
Q3: 50.57
Good

In 2018, the debt ratio of ENT GALE DE BATIMENT ET M... (2.61) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
23.24% 2018
2016
2018
Q1: 3.86%
Med: 21.86%
Q3: 45.66%
Good -20 pts over 2 years

In 2018, the financial autonomy of ENT GALE DE BATIMENT ET M... (23.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.41 years 2018
2016
2018
Q1: 0.0 years
Med: 0.01 years
Q3: 0.81 years
Average +9 pts over 2 years

In 2018, the repayment capacity of ENT GALE DE BATIMENT ET M... (0.41) 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 129.86. 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 23.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2018) ?
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

129.858

Interest coverage (2018) ?
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

23.142

Liquidity indicators evolution
ENT GALE DE BATIMENT ET MENUISERIE

Sector positioning

Liquidity ratio
129.86 2018
2016
2018
Q1: 120.47
Med: 166.27
Q3: 258.35
Average -36 pts over 2 years

In 2018, the liquidity ratio of ENT GALE DE BATIMENT ET M... (129.86) 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
23.14x 2018
2016
2018
Q1: 0.0x
Med: 0.02x
Q3: 2.18x
Excellent

In 2018, the interest coverage of ENT GALE DE BATIMENT ET M... (23.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 135 days. Excellent situation: suppliers finance 81 days of the operating cycle (retail model). Inventory turnover is 78 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 191 days of revenue, i.e. 729 k€ to permanently finance.

Operating WCR (2018) ?
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

729 018 €

Customer credit (2018) ?
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 (2018) ?
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

135 j

Inventory turnover (2018) ?
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

78 j

WCR in days of revenue (2018) ?
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

191 j

WCR and payment terms evolution
ENT GALE DE BATIMENT ET MENUISERIE

Positioning of ENT GALE DE BATIMENT ET MENUISERIE in its sector

Comparison with sector Construction d'autres bâtiments

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of ENT GALE DE BATIMENT ET MENUISERIE is estimated at 77 424 € (range 43 557€ - 227 583€). With an EBITDA of 15 984€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (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 2018
113 transactions
43k€ 77k€ 227k€
77 424 € Range: 43 557€ - 227 583€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
15 984 € × 3.6x
Estimation 58 313 €
21 975€ - 80 648€
Revenue Multiple 30%
1 375 531 € × 0.11x
Estimation 151 358 €
105 334€ - 593 449€
Net Income Multiple 20%
5 762 € × 2.5x
Estimation 14 303 €
4 849€ - 46 123€
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 (Construction d'autres bâtiments)

Compare ENT GALE DE BATIMENT ET MENUISERIE with other companies in the same sector:

Voir toutes les statistiques du secteur Construction d'autres bâtiments

Frequently asked questions about ENT GALE DE BATIMENT ET MENUISERIE

What is the revenue of ENT GALE DE BATIMENT ET MENUISERIE ?

The revenue of ENT GALE DE BATIMENT ET MENUISERIE in 2018 is 1.4 M€.

Is ENT GALE DE BATIMENT ET MENUISERIE profitable?

Yes, ENT GALE DE BATIMENT ET MENUISERIE generated a net profit of 6 k€ in 2018.

Where is the headquarters of ENT GALE DE BATIMENT ET MENUISERIE ?

The headquarters of ENT GALE DE BATIMENT ET MENUISERIE is located in POULAINVILLE (80260), in the department Somme.

Where to find the tax return of ENT GALE DE BATIMENT ET MENUISERIE ?

The tax return of ENT GALE DE BATIMENT ET MENUISERIE 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 ENT GALE DE BATIMENT ET MENUISERIE operate?

ENT GALE DE BATIMENT ET MENUISERIE operates in the sector Construction d'autres bâtiments (NAF code 41.20B). See the 'Sector positioning' section above to compare the company with its competitors.