Le dernier exercice comptable publié pour cette entreprise remonte à 2022. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

FRERES CHARPENTIER : revenue, balance sheet and financial ratios

FRERES CHARPENTIER is a French company founded 9 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de boissons. Based in REUILLY (36260), this company of category PME shows in 2022 a revenue of 783 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Sous tension

Point(s) de vigilance : liquidité à court terme tendue.

In summary, FRERES CHARPENTIER combines a growing business with positive profitability. Its financial structure is broadly in line with its sector. Point of attention: short-term liquidity is tight.

Financial history - FRERES CHARPENTIER (SIREN 824932503)
Indicator 2023 2022 2021
Revenue N/C 782 633 € 607 724 €
Net income 12 594 € 37 359 € 63 831 €
EBITDA N/C 31 013 € 74 393 €
Net margin N/C 4.8% 10.5%

Revenue and income statement

In 2023, FRERES CHARPENTIER generates positive net income of 13 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2023: 64 k€ -> 13 k€.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

782 633 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

121 821 €

EBITDA (2022) ?
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

31 013 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

46 296 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

37 359 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.0%

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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 122%. This ratio is slightly less favorable than the sector median (39.5%). Financial autonomy (= Equity / Total assets x 100) reaches 29%. This ratio is more favorable than the sector median (33.3%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.0 years of cash flow to repay all financial debt. This ratio is less favorable than the sector median (1.0 years) and warrants attention. Cash flow represents 2.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (4.2%).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

121.87%

Financial autonomy (2022) ?
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

28.84%

Cash flow / Revenue (2022) ?
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

2.68%

Repayment capacity (2022) ?
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

5.98

Solvency indicators evolution
FRERES CHARPENTIER

Sector positioning

Debt ratio
114.71% 2023
Q1: 3.79%
Med: 39.49%
Q3: 124.74%
Average

In 2023, the debt ratio of FRERES CHARPENTIER (114.7%) 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
38.54% 2023
Q1: 14.83%
Med: 33.34%
Q3: 55.69%
Good

In 2023, the financial autonomy of FRERES CHARPENTIER (38.5%) 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
5.98 years 2022
Q1: 0.0 years
Med: 0.99 years
Q3: 3.94 years
Watch +7 pts over 2 years

In 2022, the repayment capacity of FRERES CHARPENTIER (5.98) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 5.2x. This ratio is more favorable than the sector median (1.1x).

Liquidity ratio (2022) ?
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

0.0

Interest coverage (2022) ?
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

5.17

Liquidity indicators evolution
FRERES CHARPENTIER

Sector positioning

Liquidity ratio
0.0 2023
Q1: 1.4
Med: 2.12
Q3: 3.86
Watch

In 2023, the liquidity ratio of FRERES CHARPENTIER (0.00) 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
5.17x 2022
Q1: 0.0x
Med: 1.07x
Q3: 5.77x
Good +13 pts over 2 years

In 2022, the interest coverage of FRERES CHARPENTIER (5.2x) 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. WCR is negative (-9 days): operations structurally generate cash.

Operating WCR (2022) ?
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

-20 043 €

Customer credit (2022) ?
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

0 j

Supplier credit (2022) ?
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

115 j

Inventory turnover (2022) ?
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

0 j

WCR in days of revenue (2022) ?
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

-9 j

WCR and payment terms evolution
FRERES CHARPENTIER

Positioning of FRERES CHARPENTIER in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de boissons

Valuation estimate

Based on 175 transactions of similar company sales (all years), the value of FRERES CHARPENTIER is estimated at 32 520 € (range 10 929€ - 94 752€). 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 2023
175 transactions
10k€ 32k€ 94k€
32 520 € Range: 10 929€ - 94 752€
NAF 5 all-time

Valuation method used

Net Income Multiple
12 594 € × 2.6x = 32 521 €
Range: 10 929€ - 94 753€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 175 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 (Commerce de gros (commerce interentreprises) de boissons)

Compare FRERES CHARPENTIER with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de boissons

Top companies in Commerce de gros (commerce interentreprises) de boissons

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) de boissons:

Top companies in Indre

Largest companies by revenue in the department Indre:

Voir le classement complet du département Indre

Frequently asked questions about FRERES CHARPENTIER

What is the revenue of FRERES CHARPENTIER ?

The revenue of FRERES CHARPENTIER in 2022 is 783 k€.

Is FRERES CHARPENTIER profitable?

Yes, FRERES CHARPENTIER generated a net profit of 13 k€ in 2023.

Where is the headquarters of FRERES CHARPENTIER ?

The headquarters of FRERES CHARPENTIER is located in REUILLY (36260), in the department Indre.

Where to find the tax return of FRERES CHARPENTIER ?

The tax return of FRERES CHARPENTIER 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 FRERES CHARPENTIER operate?

FRERES CHARPENTIER operates in the sector Commerce de gros (commerce interentreprises) de boissons (NAF code 46.34Z). See the 'Sector positioning' section above to compare the company with its competitors.