J.L.B. CHARPENTE CONSTRUCTION BOIS : revenue, balance sheet and financial ratios

In 2025, J.L.B. CHARPENTE CONSTRUCTION BOIS achieves revenue of 863 k€. Revenue is growing positively over 10 years (CAGR: +3.8%). Vs 2024: +4%. After deducting consumption (224 k€), gross margin stands at 639 k€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 33 k€, representing 3.9% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -53%, reducing margin by 4.7 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -11 k€ (-1.3% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 59%. 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 10.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 360.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 84 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. The gap of 65 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 96 days of revenue, i.e. 230 k€ to permanently finance. Over 2015-2025, WCR increased by +184%, requiring additional financing.

Based on 113 transactions of similar company sales (all years), the value of J.L.B. CHARPENTE CONSTRUCTION BOIS is estimated at 97 108 € (range 52 000€ - 157 423€). With an EBITDA of 33 364€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.16x (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.