LE CHOIX DE LA MENUISERIE : revenue, balance sheet and financial ratios

LE CHOIX DE LA MENUISERIE is a French company founded 23 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in NIORT (79000), this company of category PME shows in 2023 a revenue of 3.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - LE CHOIX DE LA MENUISERIE (SIREN 447960816)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 3 258 811 € N/C N/C N/C N/C N/C 1 542 486 €
Net income 40 157 € 286 218 € 101 811 € 43 025 € 39 691 € 14 911 € 86 072 € 43 854 € 98 181 €
EBITDA N/C N/C 145 046 € N/C N/C N/C N/C N/C 112 677 €
Net margin N/C N/C 3.1% N/C N/C N/C N/C N/C 6.4%

Revenue and income statement

In 2025, LE CHOIX DE LA MENUISERIE generates positive net income of 40 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 98 k€ -> 40 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

40 157 €

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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 30%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 46%. 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

30.099%

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

45.553%

Asset age ratio (2025) ?
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

46.2%

Solvency indicators evolution
LE CHOIX DE LA MENUISERIE

Sector positioning

Debt ratio
30.1 2025
2023
2024
2025
Q1: 4.19
Med: 17.72
Q3: 55.01
Average -9 pts over 3 years

In 2025, the debt ratio of LE CHOIX DE LA MENUISERIE (30.10) 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
45.55% 2025
2023
2024
2025
Q1: 28.26%
Med: 47.44%
Q3: 64.23%
Average +20 pts over 3 years

In 2025, the financial autonomy of LE CHOIX DE LA MENUISERIE (45.5%) 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
2.38 years 2023
2023
Q1: 0.0 years
Med: 0.61 years
Q3: 2.59 years
Average

In 2023, the repayment capacity of LE CHOIX DE LA MENUISERIE (2.38) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 233.11. 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

233.113

Liquidity indicators evolution
LE CHOIX DE LA MENUISERIE

Sector positioning

Liquidity ratio
233.11 2025
2023
2024
2025
Q1: 162.68
Med: 230.9
Q3: 362.47
Good +23 pts over 3 years

In 2025, the liquidity ratio of LE CHOIX DE LA MENUISERIE (233.11) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.8x 2023
2023
Q1: 0.0x
Med: 1.22x
Q3: 6.21x
Average

In 2023, the interest coverage of LE CHOIX DE LA MENUISERIE (0.8x) 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.

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
LE CHOIX DE LA MENUISERIE

Positioning of LE CHOIX DE LA MENUISERIE in its sector

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

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 42 979€ to 134 020€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
42k€ 85k€ 134k€
85 603 € Range: 42 979€ - 134 020€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 bois et de matériaux de construction )

Compare LE CHOIX DE LA MENUISERIE 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 LE CHOIX DE LA MENUISERIE

What is the revenue of LE CHOIX DE LA MENUISERIE ?

The revenue of LE CHOIX DE LA MENUISERIE in 2023 is 3.3 M€.

Is LE CHOIX DE LA MENUISERIE profitable?

Yes, LE CHOIX DE LA MENUISERIE generated a net profit of 40 k€ in 2025.

Where is the headquarters of LE CHOIX DE LA MENUISERIE ?

The headquarters of LE CHOIX DE LA MENUISERIE is located in NIORT (79000), in the department Deux-Sevres.

Where to find the tax return of LE CHOIX DE LA MENUISERIE ?

The tax return of LE CHOIX DE LA MENUISERIE 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 LE CHOIX DE LA MENUISERIE operate?

LE CHOIX DE LA MENUISERIE 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.