ENTREPRISE BEAUPERTUIT-DESCHELETTE : revenue, balance sheet and financial ratios

ENTREPRISE BEAUPERTUIT-DESCHELETTE is a French company founded 56 years ago, specialized in the sector Travaux de charpente. Based in LE CERGNE (42460), this company of category PME shows in 2024 a revenue of 774 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 - ENTREPRISE BEAUPERTUIT-DESCHELETTE (SIREN 781620125)
Indicator 2024 2023 2022 2019 2018 2017 2016
Revenue 773 741 € 947 279 € 765 361 € N/C 586 526 € 776 348 € 636 521 €
Net income 60 039 € 64 116 € 62 396 € 2 797 € 3 731 € 9 144 € -3 967 €
EBITDA 103 089 € 90 147 € 111 884 € N/C 2 676 € 33 539 € 9 987 €
Net margin 7.8% 6.8% 8.2% N/C 0.6% 1.2% -0.6%

Revenue and income statement

In 2024, ENTREPRISE BEAUPERTUIT-DESCHELETTE achieves revenue of 774 k€. Revenue is growing positively over 7 years (CAGR: +2.5%). Significant drop of -18% vs 2023. After deducting consumption (222 k€), gross margin stands at 552 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 103 k€, representing 13.3% of revenue. Positive scissor effect: EBITDA margin improves by +3.8 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 60 k€, i.e. 7.8% 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

773 741 €

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

552 099 €

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

103 089 €

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

97 835 €

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

60 039 €

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

13.3%

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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 0%. 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 78%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 6.6% 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

0.0%

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

78.173%

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

6.618%

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

0.0

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

22.3%

Solvency indicators evolution
ENTREPRISE BEAUPERTUIT-DESCHELETTE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 7.44
Med: 26.53
Q3: 64.5
Excellent

In 2024, the debt ratio of ENTREPRISE BEAUPERTUIT-DE... (0.00) 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
78.17% 2024
2022
2023
2024
Q1: 25.07%
Med: 42.94%
Q3: 59.56%
Excellent

In 2024, the financial autonomy of ENTREPRISE BEAUPERTUIT-DE... (78.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.48 years
Q3: 1.61 years
Excellent -6 pts over 3 years

In 2024, the repayment capacity of ENTREPRISE BEAUPERTUIT-DE... (0.00) 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 290.59. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

290.59

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

0.0

Liquidity indicators evolution
ENTREPRISE BEAUPERTUIT-DESCHELETTE

Sector positioning

Liquidity ratio
290.59 2024
2022
2023
2024
Q1: 162.4
Med: 230.31
Q3: 341.59
Good -8 pts over 3 years

In 2024, the liquidity ratio of ENTREPRISE BEAUPERTUIT-DE... (290.59) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.88x
Q3: 4.05x
Average -7 pts over 3 years

In 2024, the interest coverage of ENTREPRISE BEAUPERTUIT-DE... (0.0x) 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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 57 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 55 days of revenue, i.e. 118 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

118 166 €

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

14 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

29 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

57 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

55 j

WCR and payment terms evolution
ENTREPRISE BEAUPERTUIT-DESCHELETTE

Positioning of ENTREPRISE BEAUPERTUIT-DESCHELETTE 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 114 206€ to 413 641€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
114k€ 182k€ 413k€
182 391 € Range: 114 206€ - 413 641€
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 ENTREPRISE BEAUPERTUIT-DESCHELETTE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de charpente

Frequently asked questions about ENTREPRISE BEAUPERTUIT-DESCHELETTE

What is the revenue of ENTREPRISE BEAUPERTUIT-DESCHELETTE ?

The revenue of ENTREPRISE BEAUPERTUIT-DESCHELETTE in 2024 is 774 k€.

Is ENTREPRISE BEAUPERTUIT-DESCHELETTE profitable?

Yes, ENTREPRISE BEAUPERTUIT-DESCHELETTE generated a net profit of 60 k€ in 2024.

Where is the headquarters of ENTREPRISE BEAUPERTUIT-DESCHELETTE ?

The headquarters of ENTREPRISE BEAUPERTUIT-DESCHELETTE is located in LE CERGNE (42460), in the department Loire.

Where to find the tax return of ENTREPRISE BEAUPERTUIT-DESCHELETTE ?

The tax return of ENTREPRISE BEAUPERTUIT-DESCHELETTE 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 ENTREPRISE BEAUPERTUIT-DESCHELETTE operate?

ENTREPRISE BEAUPERTUIT-DESCHELETTE operates in the sector Travaux de charpente (NAF code 43.91A). See the 'Sector positioning' section above to compare the company with its competitors.