KAMMERER : revenue, balance sheet and financial ratios

KAMMERER is a French company founded 62 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in HIRSINGUE (68560), this company of category PME shows in 2023 a revenue of 4.1 M€. 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

Financial history - KAMMERER (SIREN 946450673)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 079 047 € 4 731 639 € 4 488 300 € 4 042 422 € 4 054 798 € 3 912 582 € 3 637 054 € 2 976 090 €
Net income -55 698 € 142 716 € 145 280 € 118 267 € 82 423 € 106 296 € 72 044 € 10 902 €
EBITDA -62 334 € 145 561 € 177 400 € 171 194 € 96 579 € 143 750 € 125 515 € 36 065 €
Net margin -1.4% 3.0% 3.2% 2.9% 2.0% 2.7% 2.0% 0.4%

Revenue and income statement

In 2023, KAMMERER achieves revenue of 4.1 M€. Revenue is growing positively over 8 years (CAGR: +4.6%). Significant drop of -14% vs 2022. After deducting consumption (2.9 M€), gross margin stands at 1.1 M€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -62 k€, representing -1.5% of revenue. Warning negative scissor effect: despite revenue change (-14%), EBITDA varies by -143%, reducing margin by 4.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -56 k€ (-1.4% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 079 047 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 143 747 €

EBITDA (2023) ?
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

-62 334 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-40 997 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-55 698 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.5%

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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 53%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 42%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

52.504%

Financial autonomy (2023) ?
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

41.963%

Cash flow / Revenue (2023) ?
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

-0.854%

Repayment capacity (2023) ?
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

-8.496

Asset age ratio (2023) ?
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

12.9%

Solvency indicators evolution
KAMMERER

Sector positioning

Debt ratio
52.5 2023
2021
2022
2023
Q1: 2.51
Med: 20.62
Q3: 66.76
Average -6 pts over 3 years

In 2023, the debt ratio of KAMMERER (52.50) 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
41.96% 2023
2021
2022
2023
Q1: 23.86%
Med: 44.0%
Q3: 61.56%
Average

In 2023, the financial autonomy of KAMMERER (42.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-8.5 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.6 years
Q3: 2.59 years
Excellent -50 pts over 3 years

In 2023, the repayment capacity of KAMMERER (-8.50) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 204.98. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

204.982

Interest coverage (2023) ?
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

-36.158

Liquidity indicators evolution
KAMMERER

Sector positioning

Liquidity ratio
204.98 2023
2021
2022
2023
Q1: 162.68
Med: 229.64
Q3: 336.65
Average -27 pts over 3 years

In 2023, the liquidity ratio of KAMMERER (204.98) 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
-36.16x 2023
2021
2022
2023
Q1: 0.0x
Med: 1.23x
Q3: 6.21x
Average -50 pts over 3 years

In 2023, the interest coverage of KAMMERER (-36.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 100 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 150 days of revenue, i.e. 1.7 M€ to permanently finance.

Operating WCR (2023) ?
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

1 695 986 €

Customer credit (2023) ?
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

46 j

Supplier credit (2023) ?
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

48 j

Inventory turnover (2023) ?
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

100 j

WCR in days of revenue (2023) ?
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

150 j

WCR and payment terms evolution
KAMMERER

Positioning of KAMMERER in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Similar companies (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare KAMMERER with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about KAMMERER

What is the revenue of KAMMERER ?

The revenue of KAMMERER in 2023 is 4.1 M€.

Is KAMMERER profitable?

KAMMERER recorded a net loss in 2023.

Where is the headquarters of KAMMERER ?

The headquarters of KAMMERER is located in HIRSINGUE (68560), in the department Haut-Rhin.

Where to find the tax return of KAMMERER ?

The tax return of KAMMERER 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 KAMMERER operate?

KAMMERER operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.