MATERIEL CHAUFFAGE REGULATION : revenue, balance sheet and financial ratios

MATERIEL CHAUFFAGE REGULATION is a French company founded 47 years ago, specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation. Based in VEYRE-MONTON (63960), this company of category PME shows in 2025 a revenue of 1.4 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 - MATERIEL CHAUFFAGE REGULATION (SIREN 316538248)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 1 368 212 € 1 282 963 € 1 248 428 € 1 230 949 € 1 196 265 € 877 067 € 1 072 316 € 1 125 093 € 1 022 272 €
Net income 242 561 € 255 348 € 153 391 € 192 293 € 193 863 € 60 120 € 88 439 € 103 228 € 130 190 €
EBITDA 305 543 € 243 052 € 218 551 € 271 461 € 273 228 € 100 935 € 130 379 € 142 184 € 153 711 €
Net margin 17.7% 19.9% 12.3% 15.6% 16.2% 6.9% 8.2% 9.2% 12.7%

Revenue and income statement

In 2025, MATERIEL CHAUFFAGE REGULATION achieves revenue of 1.4 M€. Revenue is growing positively over 9 years (CAGR: +3.7%). Vs 2024: +7%. After deducting consumption (515 k€), gross margin stands at 853 k€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 306 k€, representing 22.3% of revenue. Positive scissor effect: EBITDA margin improves by +3.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 243 k€, i.e. 17.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 368 212 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

853 053 €

EBITDA (2025) ?
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

305 543 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

289 730 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

242 561 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

22.3%

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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 0%. 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 91%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 18.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.0%

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

91.486%

Cash flow / Revenue (2025) ?
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

18.642%

Repayment capacity (2025) ?
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

0.0

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

27.2%

Solvency indicators evolution
MATERIEL CHAUFFAGE REGULATION

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 3.0
Med: 13.86
Q3: 36.67
Excellent

In 2025, the debt ratio of MATERIEL CHAUFFAGE REGULA... (0.00) 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
91.49% 2025
2023
2024
2025
Q1: 25.99%
Med: 46.62%
Q3: 62.61%
Excellent +15 pts over 3 years

In 2025, the financial autonomy of MATERIEL CHAUFFAGE REGULA... (91.5%) 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
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.27 years
Q3: 1.3 years
Excellent

In 2025, the repayment capacity of MATERIEL CHAUFFAGE REGULA... (0.00) 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 1092.86. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

1092.859

Interest coverage (2025) ?
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

0.001

Liquidity indicators evolution
MATERIEL CHAUFFAGE REGULATION

Sector positioning

Liquidity ratio
1092.86 2025
2023
2024
2025
Q1: 162.18
Med: 222.69
Q3: 314.53
Excellent

In 2025, the liquidity ratio of MATERIEL CHAUFFAGE REGULA... (1092.86) 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
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.73x
Q3: 3.54x
Average

In 2025, the interest coverage of MATERIEL CHAUFFAGE REGULA... (0.0x) 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: 68 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. The company must finance 29 days of gap between collections and payments. Inventory turnover is 43 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 93 days of revenue, i.e. 352 k€ to permanently finance.

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

352 301 €

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

68 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

39 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

43 j

WCR in days of revenue (2025) ?
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

93 j

WCR and payment terms evolution
MATERIEL CHAUFFAGE REGULATION

Positioning of MATERIEL CHAUFFAGE REGULATION in its sector

Comparison with sector Travaux d'installation d'équipements thermiques et de climatisation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions). This range of 203 972€ to 677 234€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
203k€ 632k€ 677k€
632 116 € Range: 203 972€ - 677 234€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 38 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 d'installation d'équipements thermiques et de climatisation)

Compare MATERIEL CHAUFFAGE REGULATION with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'équipements thermiques et de climatisation

Frequently asked questions about MATERIEL CHAUFFAGE REGULATION

What is the revenue of MATERIEL CHAUFFAGE REGULATION ?

The revenue of MATERIEL CHAUFFAGE REGULATION in 2025 is 1.4 M€.

Is MATERIEL CHAUFFAGE REGULATION profitable?

Yes, MATERIEL CHAUFFAGE REGULATION generated a net profit of 243 k€ in 2025.

Where is the headquarters of MATERIEL CHAUFFAGE REGULATION ?

The headquarters of MATERIEL CHAUFFAGE REGULATION is located in VEYRE-MONTON (63960), in the department Puy-de-Dome.

Where to find the tax return of MATERIEL CHAUFFAGE REGULATION ?

The tax return of MATERIEL CHAUFFAGE REGULATION 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 MATERIEL CHAUFFAGE REGULATION operate?

MATERIEL CHAUFFAGE REGULATION operates in the sector Travaux d'installation d'équipements thermiques et de climatisation (NAF code 43.22B). See the 'Sector positioning' section above to compare the company with its competitors.