ENTREPRISE CUILLER FRERES : revenue, balance sheet and financial ratios

ENTREPRISE CUILLER FRERES is a French company founded 55 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in PETIT-COURONNE (76650), this company of category PME shows in 2025 a revenue of 26.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - ENTREPRISE CUILLER FRERES (SIREN 710500562)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 26 767 944 € 29 052 150 € 29 607 292 € 28 508 969 € 20 729 108 € 21 648 294 € 20 463 913 € 16 964 324 € 19 237 191 €
Net income 243 385 € 47 498 € -171 908 € 37 838 € -97 417 € 24 241 € -24 153 € -558 996 € -268 808 €
EBITDA 429 875 € 319 391 € 155 315 € 48 099 € 115 660 € 187 160 € 186 046 € -136 486 € -209 622 €
Net margin 0.9% 0.2% -0.6% 0.1% -0.5% 0.1% -0.1% -3.3% -1.4%

Revenue and income statement

In 2025, ENTREPRISE CUILLER FRERES achieves revenue of 26.8 M€. Revenue is growing positively over 9 years (CAGR: +4.2%). Slight decline of -8% vs 2024. After deducting consumption (9.2 M€), gross margin stands at 17.6 M€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 430 k€, representing 1.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 243 k€, i.e. 0.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

26 767 944 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

17 581 447 €

EBITDA (2025) ?
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

429 875 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

320 356 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

243 385 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.6%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 66%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 15.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

66.238%

Financial autonomy (2025) ?
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

26.372%

Cash flow / Revenue (2025) ?
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

0.599%

Repayment capacity (2025) ?
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

14.991

Asset age ratio (2025) ?
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

24.8%

Solvency indicators evolution
ENTREPRISE CUILLER FRERES

Sector positioning

Debt ratio
66.24 2025
2023
2024
2025
Q1: 6.32
Med: 20.24
Q3: 49.16
Average

In 2025, the debt ratio of ENTREPRISE CUILLER FRERES (66.24) 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
26.37% 2025
2023
2024
2025
Q1: 30.09%
Med: 46.28%
Q3: 61.0%
Average

In 2025, the financial autonomy of ENTREPRISE CUILLER FRERES (26.4%) 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
14.99 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.6 years
Q3: 1.56 years
Watch +51 pts over 3 years

In 2025, the repayment capacity of ENTREPRISE CUILLER FRERES (14.99) 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 147.97. 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 34.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

147.968

Interest coverage (2025) ?
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

34.749

Liquidity indicators evolution
ENTREPRISE CUILLER FRERES

Sector positioning

Liquidity ratio
147.97 2025
2023
2024
2025
Q1: 161.35
Med: 225.06
Q3: 328.15
Watch

In 2025, the liquidity ratio of ENTREPRISE CUILLER FRERES (147.97) 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
34.75x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.09x
Q3: 4.34x
Excellent

In 2025, the interest coverage of ENTREPRISE CUILLER FRERES (34.8x) 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: 71 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 82 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 42 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 91 days of revenue, i.e. 6.8 M€ to permanently finance.

Operating WCR (2025) ?
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

6 789 154 €

Customer credit (2025) ?
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

71 j

Supplier credit (2025) ?
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

82 j

Inventory turnover (2025) ?
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

42 j

WCR in days of revenue (2025) ?
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

91 j

WCR and payment terms evolution
ENTREPRISE CUILLER FRERES

Positioning of ENTREPRISE CUILLER FRERES in its sector

Comparison with sector Travaux de menuiserie bois et PVC

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (21 transactions). This range of 461 248€ to 1 595 524€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
461k€ 1014k€ 1595k€
1 014 057 € Range: 461 248€ - 1 595 524€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 21 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 ENTREPRISE CUILLER FRERES with other companies in the same sector:

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

Frequently asked questions about ENTREPRISE CUILLER FRERES

What is the revenue of ENTREPRISE CUILLER FRERES ?

The revenue of ENTREPRISE CUILLER FRERES in 2025 is 26.8 M€.

Is ENTREPRISE CUILLER FRERES profitable?

Yes, ENTREPRISE CUILLER FRERES generated a net profit of 243 k€ in 2025.

Where is the headquarters of ENTREPRISE CUILLER FRERES ?

The headquarters of ENTREPRISE CUILLER FRERES is located in PETIT-COURONNE (76650), in the department Seine-Maritime.

Where to find the tax return of ENTREPRISE CUILLER FRERES ?

The tax return of ENTREPRISE CUILLER FRERES 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 CUILLER FRERES operate?

ENTREPRISE CUILLER FRERES 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.