SIREN : 482807815
ETS MANDRAL ET FILS is a French company founded 21 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in CENAC-ET-SAINT-JULIEN (24250), this company of category PME shows in 2023 a revenue of 205 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 204 538 € | 261 175 € | 276 689 € | 284 610 € | 316 754 € | 237 636 € | 316 139 € | 235 025 € |
| Net income | 7 387 € | 22 295 € | -15 963 € | -11 182 € | 15 490 € | 20 687 € | 32 862 € | 18 565 € |
| EBITDA | 21 535 € | 51 316 € | -4 810 € | -6 946 € | 21 674 € | 25 456 € | 54 401 € | 35 240 € |
| Net margin | 3.6% | 8.5% | -5.8% | -3.9% | 4.9% | 8.7% | 10.4% | 7.9% |
In 2023, ETS MANDRAL ET FILS achieves revenue of 205 k€. Activity remains stable over the period (CAGR: -2.0%). Significant drop of -22% vs 2022. After deducting consumption (95 k€), gross margin stands at 109 k€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 22 k€, representing 10.5% of revenue. Warning negative scissor effect: despite revenue change (-22%), EBITDA varies by -58%, reducing margin by 9.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 3.6% of revenue. This profit can be retained or distributed to shareholders.
204 538 €
109 486 €
21 535 €
3 630 €
7 387 €
10.5%
The debt ratio (= Financial debt / Equity x 100) stands at 4%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
4.415%
2.829%
13.629%
0.227
28.2%
In 2023, the debt ratio of ETS MANDRAL ET FILS (4.42) 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.
In 2023, the financial autonomy of ETS MANDRAL ET FILS (2.8%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2023, the repayment capacity of ETS MANDRAL ET FILS (0.23) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 170.84. 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 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.
170.845
1.43
In 2023, the liquidity ratio of ETS MANDRAL ET FILS (170.84) 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.
In 2023, the interest coverage of ETS MANDRAL ET FILS (1.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 106 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 18 days of revenue, i.e. 10 k€ to permanently finance. Notable WCR improvement over the period (-43%), freeing up cash.
10 041 €
23 j
47 j
106 j
18 j
Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 12 885€ to 49 911€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 22 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare ETS MANDRAL ET FILS with other companies in the same sector:
Voir toutes les statistiques du secteur Travaux de menuiserie bois et PVC
The revenue of ETS MANDRAL ET FILS in 2023 is 205 k€.
Yes, ETS MANDRAL ET FILS generated a net profit of 7 k€ in 2023.
The headquarters of ETS MANDRAL ET FILS is located in CENAC-ET-SAINT-JULIEN (24250), in the department Dordogne.
The tax return of ETS MANDRAL ET FILS 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).
ETS MANDRAL ET FILS 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.