LES MENUISERIES DU BOISCHAUT : revenue, balance sheet and financial ratios

LES MENUISERIES DU BOISCHAUT is a French company founded 23 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in AIGURANDE (36140), this company of category PME shows in 2024 a revenue of 87 k€. 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 DU BOISCHAUT (SIREN 443473756)
Indicator 2024 2023 2022 2021 2020 2018 2017 2016
Revenue 87 385 € 190 552 € 134 385 € 93 550 € 64 717 € 70 633 € 82 960 € 155 321 €
Net income 26 244 € 23 816 € 8 595 € -5 984 € -24 144 € -17 479 € -48 325 € -5 730 €
EBITDA -64 433 € 25 214 € 11 272 € -6 909 € -28 952 € -15 477 € -41 501 € -2 156 €
Net margin 30.0% 12.5% 6.4% -6.4% -37.3% -24.7% -58.3% -3.7%

Revenue and income statement

In 2024, LES MENUISERIES DU BOISCHAUT achieves revenue of 87 k€. Revenue is declining over the period 2016-2024 (CAGR: -6.9%). Significant drop of -54% vs 2023. After deducting consumption (29 k€), gross margin stands at 58 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -64 k€, representing -73.7% of revenue. Warning negative scissor effect: despite revenue change (-54%), EBITDA varies by -356%, reducing margin by 87.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 26 k€, i.e. 30.0% of revenue. This profit can be retained or distributed to shareholders.

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

87 385 €

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

57 956 €

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

-64 433 €

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

-27 747 €

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

26 244 €

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

-73.7%

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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 -136%. 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 -176%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-136.188%

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

-176.059%

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

-11.751%

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

-9.504

Solvency indicators evolution
LES MENUISERIES DU BOISCHAUT

Sector positioning

Debt ratio
-136.19 2024
2022
2023
2024
Q1: 4.29
Med: 20.77
Q3: 53.87
Excellent

In 2024, the debt ratio of LES MENUISERIES DU BOISCHAUT (-136.19) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-176.06% 2024
2022
2023
2024
Q1: 20.15%
Med: 40.86%
Q3: 57.83%
Watch

In 2024, the financial autonomy of LES MENUISERIES DU BOISCHAUT (-176.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-9.5 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 DU BOISCHAUT (-9.50) 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 232.93. 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

232.93

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

-0.061

Liquidity indicators evolution
LES MENUISERIES DU BOISCHAUT

Sector positioning

Liquidity ratio
232.93 2024
2022
2023
2024
Q1: 151.49
Med: 214.55
Q3: 315.38
Good +33 pts over 3 years

In 2024, the liquidity ratio of LES MENUISERIES DU BOISCHAUT (232.93) 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
-0.06x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.53x
Q3: 3.68x
Average -50 pts over 3 years

In 2024, the interest coverage of LES MENUISERIES DU BOISCHAUT (-0.1x) 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: 64 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. The company must finance 16 days of gap between collections and payments. Inventory turnover is 76 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 130 days of revenue, i.e. 32 k€ to permanently finance. Notable WCR improvement over the period (-71%), 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

31 636 €

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

64 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

48 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

76 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

130 j

WCR and payment terms evolution
LES MENUISERIES DU BOISCHAUT

Positioning of LES MENUISERIES DU BOISCHAUT 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 DU BOISCHAUT is estimated at 43 161 € (range 18 017€ - 90 171€). 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
18k€ 43k€ 90k€
43 161 € Range: 18 017€ - 90 171€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
87 385 € × 0.14x
Estimation 12 507 €
6 526€ - 14 776€
Net Income Multiple 20%
26 244 € × 3.4x
Estimation 89 144 €
35 256€ - 203 263€

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 DU BOISCHAUT 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 DU BOISCHAUT

What is the revenue of LES MENUISERIES DU BOISCHAUT ?

The revenue of LES MENUISERIES DU BOISCHAUT in 2024 is 87 k€.

Is LES MENUISERIES DU BOISCHAUT profitable?

Yes, LES MENUISERIES DU BOISCHAUT generated a net profit of 26 k€ in 2024.

Where is the headquarters of LES MENUISERIES DU BOISCHAUT ?

The headquarters of LES MENUISERIES DU BOISCHAUT is located in AIGURANDE (36140), in the department Indre.

Where to find the tax return of LES MENUISERIES DU BOISCHAUT ?

The tax return of LES MENUISERIES DU BOISCHAUT 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 DU BOISCHAUT operate?

LES MENUISERIES DU BOISCHAUT 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.