Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1989-03-28 (37 years)Status: ActiveBusiness sector: Travaux de couverture par élémentsLocation: LEZIGNEUX (42600), Loire
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
JM CHARPENTE : revenue, balance sheet and financial ratios
JM CHARPENTE is a French company
founded 37 years ago,
specialized in the sector Travaux de couverture par éléments.
Based in LEZIGNEUX (42600),
this company of category PME
shows in 2016 a revenue of 1.2 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - JM CHARPENTE (SIREN 350611901)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
1 233 390 €
Net income
36 741 €
13 257 €
23 888 €
5 340 €
15 773 €
31 217 €
18 209 €
5 317 €
1 270 €
4 605 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
39 383 €
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
0.4%
Revenue and income statement
In 2025, JM CHARPENTE generates positive net income of 37 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 5 k€ -> 37 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
36 741 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 52%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 40%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
51.914%
Financial autonomy (2025)
?
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
40.216%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
97.701
194.664
287.975
254.078
340.078
118.643
188.235
144.062
139.806
51.914
Financial autonomy
22.542
18.031
17.168
15.49
15.932
21.883
22.446
30.896
26.464
40.216
Repayment capacity
1.967
None
None
None
None
None
None
None
None
None
Cash flow / Revenue
2.446%
None%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
51.912025
2023
2024
2025
Q1: 5.69
Med: 19.61
Q3: 43.14
Watch
In 2025, the debt ratio of JM CHARPENTE (51.91) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
40.22%2025
2023
2024
2025
Q1: 30.43%
Med: 48.54%
Q3: 62.95%
Average
In 2025, the financial autonomy of JM CHARPENTE (40.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 204.46. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
204.457
Liquidity indicators evolution JM CHARPENTE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
115.2
118.315
137.112
131.93
293.349
165.613
209.873
252.184
157.659
204.457
Interest coverage
14.641
None
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
204.462025
2023
2024
2025
Q1: 163.54
Med: 225.32
Q3: 328.83
Average-19 pts over 3 years
In 2025, the liquidity ratio of JM CHARPENTE (204.46) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2025)
?
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
0 €
Customer credit (2025)
?
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 (2025)
?
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
0 j
Inventory turnover (2025)
?
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 and payment terms evolution JM CHARPENTE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
281 842 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
71
0
0
0
0
0
0
0
0
0
Customer payment term (days)
23
0
0
0
0
0
0
0
0
0
Supplier payment term (days)
69
0
0
0
0
0
0
0
0
0
Positioning of JM CHARPENTE in its sector
Comparison with sector Travaux de couverture par éléments
Valuation estimate
Based on 113 transactions of similar company sales
(all years),
the value of JM CHARPENTE is estimated at
99 142 €
(range 50 324€ - 176 178€).
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 value2025
113 transactions
50k€99k€176k€
99 142 €Range: 50 324€ - 176 178€
NAF 5 all-time
Valuation method used
Net Income Multiple
36 741 €
×
2.7x
=99 142 €
Range: 50 325€ - 176 179€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 113 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 (Travaux de couverture par éléments)
Compare JM CHARPENTE with other companies in the same sector:
Yes, JM CHARPENTE generated a net profit of 37 k€ in 2025.
Where is the headquarters of JM CHARPENTE ?
The headquarters of JM CHARPENTE is located in LEZIGNEUX (42600), in the department Loire.
Where to find the tax return of JM CHARPENTE ?
The tax return of JM CHARPENTE 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 JM CHARPENTE operate?
JM CHARPENTE operates in the sector Travaux de couverture par éléments (NAF code 43.91B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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