LES MENUISERIES DE L'AIN : revenue, balance sheet and financial ratios

LES MENUISERIES DE L'AIN is a French company founded 51 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in BOURG-EN-BRESSE (01000), this company of category PME shows in 2024 a revenue of 2.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - LES MENUISERIES DE L'AIN (SIREN 303469266)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 961 140 € 2 047 499 € 1 628 959 € 2 029 318 € 1 355 213 € 1 740 585 € 2 853 537 € 2 077 646 € 1 437 681 €
Net income -646 € -318 € 32 862 € 69 325 € 23 765 € -15 440 € 96 510 € 94 496 € -36 498 €
EBITDA -10 635 € 20 334 € 52 498 € 77 427 € 45 406 € -31 871 € 70 959 € 54 045 € -61 552 €
Net margin -0.0% -0.0% 2.0% 3.4% 1.8% -0.9% 3.4% 4.5% -2.5%

Revenue and income statement

In 2024, LES MENUISERIES DE L'AIN achieves revenue of 2.0 M€. Revenue is growing positively over 9 years (CAGR: +4.0%). Slight decline of -4% vs 2023. After deducting consumption (756 k€), gross margin stands at 1.2 M€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -11 k€, representing -0.5% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -646 € (-0.0% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 961 140 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 204 995 €

EBITDA (2024) ?
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

-10 635 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-39 616 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-646 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.5%

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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 20%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

19.981%

Financial autonomy (2024) ?
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

50.38%

Cash flow / Revenue (2024) ?
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

-0.411%

Repayment capacity (2024) ?
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

-14.793

Asset age ratio (2024) ?
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

13.2%

Solvency indicators evolution
LES MENUISERIES DE L'AIN

Sector positioning

Debt ratio
19.98 2024
2022
2023
2024
Q1: 4.29
Med: 20.77
Q3: 53.87
Good

In 2024, the debt ratio of LES MENUISERIES DE L'AIN (19.98) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
50.38% 2024
2022
2023
2024
Q1: 20.15%
Med: 40.86%
Q3: 57.83%
Good +17 pts over 3 years

In 2024, the financial autonomy of LES MENUISERIES DE L'AIN (50.4%) 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
-14.79 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.35 years
Q3: 1.56 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of LES MENUISERIES DE L'AIN (-14.79) 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 358.78. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

358.778

Interest coverage (2024) ?
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

-23.827

Liquidity indicators evolution
LES MENUISERIES DE L'AIN

Sector positioning

Liquidity ratio
358.78 2024
2022
2023
2024
Q1: 151.49
Med: 214.55
Q3: 315.38
Excellent

In 2024, the liquidity ratio of LES MENUISERIES DE L'AIN (358.78) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-23.83x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.53x
Q3: 3.68x
Watch -50 pts over 3 years

In 2024, the interest coverage of LES MENUISERIES DE L'AIN (-23.8x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 61 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. The company must finance 29 days of gap between collections and payments. Inventory turnover is 68 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 68 days of revenue, i.e. 368 k€ to permanently finance. Notable WCR improvement over the period (-31%), freeing up cash.

Operating WCR (2024) ?
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

368 322 €

Customer credit (2024) ?
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

61 j

Supplier credit (2024) ?
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

32 j

Inventory turnover (2024) ?
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

68 j

WCR in days of revenue (2024) ?
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

68 j

WCR and payment terms evolution
LES MENUISERIES DE L'AIN

Positioning of LES MENUISERIES DE L'AIN in its sector

Comparison with sector Travaux de menuiserie bois et PVC

Valuation estimate

Based on 51 transactions of similar company sales in 2024, the value of LES MENUISERIES DE L'AIN is estimated at 280 691 € (range 146 450€ - 331 614€). The price/revenue ratio is 0.14x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
51 tx
146k€ 280k€ 331k€
280 691 € Range: 146 450€ - 331 614€
NAF 5 année 2024

Valuation method used

Revenue Multiple
1 961 140 € × 0.14x = 280 691 €
Range: 146 451€ - 331 615€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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 menuiserie bois et PVC)

Compare LES MENUISERIES DE L'AIN with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie bois et PVC

Frequently asked questions about LES MENUISERIES DE L'AIN

What is the revenue of LES MENUISERIES DE L'AIN ?

The revenue of LES MENUISERIES DE L'AIN in 2024 is 2.0 M€.

Is LES MENUISERIES DE L'AIN profitable?

LES MENUISERIES DE L'AIN recorded a net loss in 2024.

Where is the headquarters of LES MENUISERIES DE L'AIN ?

The headquarters of LES MENUISERIES DE L'AIN is located in BOURG-EN-BRESSE (01000), in the department Ain.

Where to find the tax return of LES MENUISERIES DE L'AIN ?

The tax return of LES MENUISERIES DE L'AIN 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 LES MENUISERIES DE L'AIN operate?

LES MENUISERIES DE L'AIN operates in the sector Travaux de menuiserie bois et PVC (NAF code 43.32A). See the 'Sector positioning' section above to compare the company with its competitors.