ETABLISSEMENT SOGAL FABRICATION GERARDMER SAS : revenue, balance sheet and financial ratios

ETABLISSEMENT SOGAL FABRICATION GERARDMER SAS is a French company founded 30 years ago, specialized in the sector Fabrication de charpentes et d'autres menuiseries. Based in GERARDMER (88400), this company of category ETI shows in 2024 a revenue of 5.2 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 - ETABLISSEMENT SOGAL FABRICATION GERARDMER SAS (SIREN 401470265)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 5 246 438 € 5 448 353 € 5 921 211 € 6 264 987 € 5 086 714 € 5 432 861 € 4 533 927 € 4 251 935 € 4 060 474 €
Net income 85 879 € -120 948 € -32 643 € 624 721 € 401 578 € 249 108 € 213 140 € 47 533 € 312 493 €
EBITDA 267 814 € -294 735 € 95 874 € 883 143 € 549 989 € 412 246 € 186 698 € 77 252 € 1 509 904 €
Net margin 1.6% -2.2% -0.6% 10.0% 7.9% 4.6% 4.7% 1.1% 7.7%

Revenue and income statement

In 2024, ETABLISSEMENT SOGAL FABRICATION GERARDMER SAS achieves revenue of 5.2 M€. Revenue is growing positively over 9 years (CAGR: +3.3%). Slight decline of -4% vs 2023. After deducting consumption (2.6 M€), gross margin stands at 2.6 M€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 268 k€, representing 5.1% of revenue. Positive scissor effect: EBITDA margin improves by +10.5 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 86 k€, i.e. 1.6% 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

5 246 438 €

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

2 631 817 €

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

267 814 €

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

86 986 €

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

85 879 €

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

5.1%

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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 51%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

50.838%

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

47.88%

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

4.855%

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

2.721

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

38.2%

Solvency indicators evolution
ETABLISSEMENT SOGAL FABRICATION GERARDMER SAS

Sector positioning

Debt ratio
50.84 2024
2022
2023
2024
Q1: 6.19
Med: 29.84
Q3: 76.17
Average +9 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENT SOGAL FABRI... (50.84) 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
47.88% 2024
2022
2023
2024
Q1: 21.31%
Med: 42.73%
Q3: 62.73%
Good -8 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENT SOGAL FABRI... (47.9%) 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
2.72 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.61 years
Q3: 2.74 years
Average +9 pts over 3 years

In 2024, the repayment capacity of ETABLISSEMENT SOGAL FABRI... (2.72) 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 178.51. 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 2.7x. Financial charges are adequately covered by operations.

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

178.511

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

2.722

Liquidity indicators evolution
ETABLISSEMENT SOGAL FABRICATION GERARDMER SAS

Sector positioning

Liquidity ratio
178.51 2024
2022
2023
2024
Q1: 156.87
Med: 231.58
Q3: 364.94
Average -17 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENT SOGAL FABRI... (178.51) 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
2.72x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.18x
Q3: 6.78x
Good -18 pts over 3 years

In 2024, the interest coverage of ETABLISSEMENT SOGAL FABRI... (2.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 36 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 46 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 53 days of revenue, i.e. 778 k€ to permanently finance. Notable WCR improvement over the period (-46%), freeing up cash.

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

778 152 €

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

36 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

57 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

46 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

53 j

WCR and payment terms evolution
ETABLISSEMENT SOGAL FABRICATION GERARDMER SAS

Positioning of ETABLISSEMENT SOGAL FABRICATION GERARDMER SAS 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 246 029€ to 1 102 007€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
246k€ 480k€ 1102k€
480 441 € Range: 246 029€ - 1 102 007€
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 ETABLISSEMENT SOGAL FABRICATION GERARDMER SAS with other companies in the same sector:

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

Frequently asked questions about ETABLISSEMENT SOGAL FABRICATION GERARDMER SAS

What is the revenue of ETABLISSEMENT SOGAL FABRICATION GERARDMER SAS ?

The revenue of ETABLISSEMENT SOGAL FABRICATION GERARDMER SAS in 2024 is 5.2 M€.

Is ETABLISSEMENT SOGAL FABRICATION GERARDMER SAS profitable?

Yes, ETABLISSEMENT SOGAL FABRICATION GERARDMER SAS generated a net profit of 86 k€ in 2024.

Where is the headquarters of ETABLISSEMENT SOGAL FABRICATION GERARDMER SAS ?

The headquarters of ETABLISSEMENT SOGAL FABRICATION GERARDMER SAS is located in GERARDMER (88400), in the department Vosges.

Where to find the tax return of ETABLISSEMENT SOGAL FABRICATION GERARDMER SAS ?

The tax return of ETABLISSEMENT SOGAL FABRICATION GERARDMER SAS 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 ETABLISSEMENT SOGAL FABRICATION GERARDMER SAS operate?

ETABLISSEMENT SOGAL FABRICATION GERARDMER SAS 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.