ENTREPRISE TRECHE CHARPENTES : revenue, balance sheet and financial ratios

ENTREPRISE TRECHE CHARPENTES is a French company founded 32 years ago, specialized in the sector Fabrication de charpentes et d'autres menuiseries. Based in BOURG-DE-PEAGE (26300), this company of category PME shows in 2023 a revenue of 1.3 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 - ENTREPRISE TRECHE CHARPENTES (SIREN 392554887)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 257 240 € 1 472 897 € 1 052 794 € 982 898 € 905 066 € 774 943 € 777 461 € 994 718 €
Net income 112 143 € 127 901 € 55 039 € 51 995 € 52 939 € -28 530 € -7 186 € 31 056 €
EBITDA 177 400 € 157 671 € 83 693 € 74 651 € 64 389 € -22 965 € 1 406 € 55 305 €
Net margin 8.9% 8.7% 5.2% 5.3% 5.8% -3.7% -0.9% 3.1%

Revenue and income statement

In 2023, ENTREPRISE TRECHE CHARPENTES achieves revenue of 1.3 M€. Revenue is growing positively over 8 years (CAGR: +3.4%). Significant drop of -15% vs 2022. After deducting consumption (587 k€), gross margin stands at 670 k€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 177 k€, representing 14.1% of revenue. Positive scissor effect: EBITDA margin improves by +3.4 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 112 k€, i.e. 8.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 257 240 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

669 905 €

EBITDA (2023) ?
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

177 400 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

152 274 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

112 143 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.1%

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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 12%. 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 73%. This high autonomy means the company finances most of its assets through equity, a sign of strength. 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 10.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

11.855%

Financial autonomy (2023) ?
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

73.123%

Cash flow / Revenue (2023) ?
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

10.918%

Repayment capacity (2023) ?
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

0.414

Asset age ratio (2023) ?
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

14.8%

Solvency indicators evolution
ENTREPRISE TRECHE CHARPENTES

Sector positioning

Debt ratio
11.86 2023
2021
2022
2023
Q1: 6.87
Med: 29.64
Q3: 90.12
Good -10 pts over 3 years

In 2023, the debt ratio of ENTREPRISE TRECHE CHARPENTES (11.86) 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
73.12% 2023
2021
2022
2023
Q1: 16.62%
Med: 38.62%
Q3: 58.17%
Excellent +18 pts over 3 years

In 2023, the financial autonomy of ENTREPRISE TRECHE CHARPENTES (73.1%) 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
0.41 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.66 years
Q3: 2.45 years
Good -12 pts over 3 years

In 2023, the repayment capacity of ENTREPRISE TRECHE CHARPENTES (0.41) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 401.55. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

401.549

Interest coverage (2023) ?
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

0.578

Liquidity indicators evolution
ENTREPRISE TRECHE CHARPENTES

Sector positioning

Liquidity ratio
401.55 2023
2021
2022
2023
Q1: 152.19
Med: 217.85
Q3: 320.62
Excellent +29 pts over 3 years

In 2023, the liquidity ratio of ENTREPRISE TRECHE CHARPENTES (401.55) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.58x 2023
2021
2022
2023
Q1: 0.0x
Med: 1.19x
Q3: 5.64x
Average -13 pts over 3 years

In 2023, the interest coverage of ENTREPRISE TRECHE CHARPENTES (0.6x) 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: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. The company must finance 6 days of gap between collections and payments. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 33 days of revenue, i.e. 115 k€ to permanently finance. Notable WCR improvement over the period (-32%), freeing up cash.

Operating WCR (2023) ?
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

114 912 €

Customer credit (2023) ?
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

27 j

Supplier credit (2023) ?
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

21 j

Inventory turnover (2023) ?
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

13 j

WCR in days of revenue (2023) ?
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

33 j

WCR and payment terms evolution
ENTREPRISE TRECHE CHARPENTES

Positioning of ENTREPRISE TRECHE CHARPENTES in its sector

Comparison with sector Fabrication de charpentes et d'autres menuiseries

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 120 849€ to 673 282€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
120k€ 248k€ 673k€
248 117 € Range: 120 849€ - 673 282€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 44 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 (Fabrication de charpentes et d'autres menuiseries)

Compare ENTREPRISE TRECHE CHARPENTES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de charpentes et d'autres menuiseries

Frequently asked questions about ENTREPRISE TRECHE CHARPENTES

What is the revenue of ENTREPRISE TRECHE CHARPENTES ?

The revenue of ENTREPRISE TRECHE CHARPENTES in 2023 is 1.3 M€.

Is ENTREPRISE TRECHE CHARPENTES profitable?

Yes, ENTREPRISE TRECHE CHARPENTES generated a net profit of 112 k€ in 2023.

Where is the headquarters of ENTREPRISE TRECHE CHARPENTES ?

The headquarters of ENTREPRISE TRECHE CHARPENTES is located in BOURG-DE-PEAGE (26300), in the department Drome.

Where to find the tax return of ENTREPRISE TRECHE CHARPENTES ?

The tax return of ENTREPRISE TRECHE CHARPENTES 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 TRECHE CHARPENTES operate?

ENTREPRISE TRECHE CHARPENTES operates in the sector Fabrication de charpentes et d'autres menuiseries (NAF code 16.23Z). See the 'Sector positioning' section above to compare the company with its competitors.