ENTREPRISE DESBIOLLES : revenue, balance sheet and financial ratios

ENTREPRISE DESBIOLLES is a French company founded 62 years ago, specialized in the sector Travaux de menuiserie métallique et serrurerie. Based in LA BATHIE (73540), this company of category PME shows in 2021 a revenue of 853 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 DESBIOLLES (SIREN 313620668)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 852 794 € 1 020 089 € 942 808 € 933 700 € 1 112 071 € 1 204 522 €
Net income -65 972 € -79 627 € 70 622 € -30 695 € 7 635 € 13 612 €
EBITDA -21 527 € -86 379 € 79 455 € -33 112 € 8 196 € 20 394 €
Net margin -7.7% -7.8% 7.5% -3.3% 0.7% 1.1%

Revenue and income statement

In 2021, ENTREPRISE DESBIOLLES achieves revenue of 853 k€. Revenue is declining over the period 2016-2021 (CAGR: -6.7%). Significant drop of -16% vs 2020. After deducting consumption (78 k€), gross margin stands at 775 k€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -22 k€, representing -2.5% of revenue. Positive scissor effect: EBITDA margin improves by +5.9 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -66 k€ (-7.7% 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

852 794 €

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

774 631 €

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

-21 527 €

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

-23 308 €

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

-65 972 €

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

-2.5%

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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 464%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 9%. 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

463.963%

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

8.79%

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

-7.543%

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

-2.165

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

1.6%

Solvency indicators evolution
ENTREPRISE DESBIOLLES

Sector positioning

Debt ratio
463.96 2021
2019
2020
2021
Q1: 3.74
Med: 28.46
Q3: 84.34
Watch +17 pts over 3 years

In 2021, the debt ratio of ENTREPRISE DESBIOLLES (463.96) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
8.79% 2021
2019
2020
2021
Q1: 17.83%
Med: 36.87%
Q3: 54.37%
Average -35 pts over 3 years

In 2021, the financial autonomy of ENTREPRISE DESBIOLLES (8.8%) 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
-2.17 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.39 years
Q3: 2.51 years
Excellent -28 pts over 3 years

In 2021, the repayment capacity of ENTREPRISE DESBIOLLES (-2.17) 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 179.29. 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

179.286

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

-8.352

Liquidity indicators evolution
ENTREPRISE DESBIOLLES

Sector positioning

Liquidity ratio
179.29 2021
2019
2020
2021
Q1: 157.08
Med: 214.85
Q3: 298.89
Average -8 pts over 3 years

In 2021, the liquidity ratio of ENTREPRISE DESBIOLLES (179.29) 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
-8.35x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.36x
Q3: 2.5x
Average -38 pts over 3 years

In 2021, the interest coverage of ENTREPRISE DESBIOLLES (-8.3x) 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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 69 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 101 days of revenue, i.e. 239 k€ to permanently finance. Notable WCR improvement over the period (-43%), freeing up cash.

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

239 013 €

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

43 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

57 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

69 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

101 j

WCR and payment terms evolution
ENTREPRISE DESBIOLLES

Positioning of ENTREPRISE DESBIOLLES 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 ENTREPRISE DESBIOLLES is estimated at 150 028 € (range 88 241€ - 243 815€). 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
88k€ 150k€ 243k€
150 028 € Range: 88 241€ - 243 815€
NAF 5 all-time

Valuation method used

Revenue Multiple
852 794 € × 0.18x = 150 028 €
Range: 88 242€ - 243 815€

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 ENTREPRISE DESBIOLLES with other companies in the same sector:

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

Frequently asked questions about ENTREPRISE DESBIOLLES

What is the revenue of ENTREPRISE DESBIOLLES ?

The revenue of ENTREPRISE DESBIOLLES in 2021 is 853 k€.

Is ENTREPRISE DESBIOLLES profitable?

ENTREPRISE DESBIOLLES recorded a net loss in 2021.

Where is the headquarters of ENTREPRISE DESBIOLLES ?

The headquarters of ENTREPRISE DESBIOLLES is located in LA BATHIE (73540), in the department Savoie.

Where to find the tax return of ENTREPRISE DESBIOLLES ?

The tax return of ENTREPRISE DESBIOLLES 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 DESBIOLLES operate?

ENTREPRISE DESBIOLLES 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.