M3C MENUISERIE CHARPENTE COUVERT CLOISON : revenue, balance sheet and financial ratios

M3C MENUISERIE CHARPENTE COUVERT CLOISON is a French company founded 44 years ago, specialized in the sector Travaux de plâtrerie. Based in POITIERS (86000), this company of category PME shows in 2018 a revenue of 4.4 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 - M3C MENUISERIE CHARPENTE COUVERT CLOISON (SIREN 323288324)
Indicator 2018 2017 2016
Revenue 4 412 624 € 3 638 137 € 3 434 253 €
Net income 101 482 € 111 036 € 88 886 €
EBITDA 164 574 € 154 530 € 128 684 €
Net margin 2.3% 3.1% 2.6%

Revenue and income statement

In 2018, M3C MENUISERIE CHARPENTE COUVERT CLOISON achieves revenue of 4.4 M€. Over the period 2016-2018, the company shows strong growth with a CAGR (compound annual growth rate) of +13.4%. Vs 2017, growth of +21% (3.6 M€ -> 4.4 M€). After deducting consumption (1.4 M€), gross margin stands at 3.1 M€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 165 k€, representing 3.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 101 k€, i.e. 2.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 412 624 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 058 980 €

EBITDA (2018) ?
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

164 574 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

114 159 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

101 482 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.7%

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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 13%. 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 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

12.942%

Financial autonomy (2018) ?
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

64.369%

Cash flow / Revenue (2018) ?
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

3.653%

Repayment capacity (2018) ?
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

1.55

Asset age ratio (2018) ?
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

38.6%

Solvency indicators evolution
M3C MENUISERIE CHARPENTE COUVERT CLOISON

Sector positioning

Debt ratio
12.94 2018
2016
2017
2018
Q1: 0.62
Med: 11.31
Q3: 45.77
Average +13 pts over 3 years

In 2018, the debt ratio of M3C MENUISERIE CHARPENTE ... (12.94) 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
64.37% 2018
2016
2017
2018
Q1: 5.37%
Med: 27.94%
Q3: 50.39%
Excellent

In 2018, the financial autonomy of M3C MENUISERIE CHARPENTE ... (64.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
1.55 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.02 years
Q3: 0.74 years
Average

In 2018, the repayment capacity of M3C MENUISERIE CHARPENTE ... (1.55) 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 339.01. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 15.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2018) ?
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

339.009

Interest coverage (2018) ?
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

15.374

Liquidity indicators evolution
M3C MENUISERIE CHARPENTE COUVERT CLOISON

Sector positioning

Liquidity ratio
339.01 2018
2016
2017
2018
Q1: 130.21
Med: 182.89
Q3: 272.2
Excellent

In 2018, the liquidity ratio of M3C MENUISERIE CHARPENTE ... (339.01) 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
15.37x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.2x
Q3: 2.42x
Excellent

In 2018, the interest coverage of M3C MENUISERIE CHARPENTE ... (15.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 68 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. The company must finance 25 days of gap between collections and payments. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 63 days of revenue, i.e. 771 k€ to permanently finance. Over 2016-2018, WCR increased by +66%, requiring additional financing.

Operating WCR (2018) ?
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

770 709 €

Customer credit (2018) ?
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

68 j

Supplier credit (2018) ?
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

43 j

Inventory turnover (2018) ?
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

7 j

WCR in days of revenue (2018) ?
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

63 j

WCR and payment terms evolution
M3C MENUISERIE CHARPENTE COUVERT CLOISON

Positioning of M3C MENUISERIE CHARPENTE COUVERT CLOISON in its sector

Comparison with sector Travaux de plâtrerie

Valuation estimate

Based on 60 transactions of similar company sales in 2018, the value of M3C MENUISERIE CHARPENTE COUVERT CLOISON is estimated at 387 066 € (range 221 579€ - 756 529€). With an EBITDA of 164 574€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.15x (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 2018
60 tx
221k€ 387k€ 756k€
387 066 € Range: 221 579€ - 756 529€
NAF 4 année 2018 Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
164 574 € × 1.8x
Estimation 296 083 €
183 521€ - 546 842€
Revenue Multiple 30%
4 412 624 € × 0.15x
Estimation 654 034 €
370 985€ - 1 209 931€
Net Income Multiple 20%
101 482 € × 2.1x
Estimation 214 075 €
92 617€ - 600 643€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 60 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 plâtrerie)

Compare M3C MENUISERIE CHARPENTE COUVERT CLOISON with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de plâtrerie

Frequently asked questions about M3C MENUISERIE CHARPENTE COUVERT CLOISON

What is the revenue of M3C MENUISERIE CHARPENTE COUVERT CLOISON ?

The revenue of M3C MENUISERIE CHARPENTE COUVERT CLOISON in 2018 is 4.4 M€.

Is M3C MENUISERIE CHARPENTE COUVERT CLOISON profitable?

Yes, M3C MENUISERIE CHARPENTE COUVERT CLOISON generated a net profit of 101 k€ in 2018.

Where is the headquarters of M3C MENUISERIE CHARPENTE COUVERT CLOISON ?

The headquarters of M3C MENUISERIE CHARPENTE COUVERT CLOISON is located in POITIERS (86000), in the department Vienne.

Where to find the tax return of M3C MENUISERIE CHARPENTE COUVERT CLOISON ?

The tax return of M3C MENUISERIE CHARPENTE COUVERT CLOISON 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 M3C MENUISERIE CHARPENTE COUVERT CLOISON operate?

M3C MENUISERIE CHARPENTE COUVERT CLOISON operates in the sector Travaux de plâtrerie (NAF code 43.31Z). See the 'Sector positioning' section above to compare the company with its competitors.