MENUISERIE ALBUISSON-BRUN : revenue, balance sheet and financial ratios

MENUISERIE ALBUISSON-BRUN is a French company founded 43 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in ALBARET-SAINTE-MARIE (48200), this company of category PME shows in 2016 a revenue of 404 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 - MENUISERIE ALBUISSON-BRUN (SIREN 327377172)
Indicator 2016 2015
Revenue 404 153 € 451 729 €
Net income -32 456 € -29 170 €
EBITDA -19 644 € -4 057 €
Net margin -8.0% -6.5%

Revenue and income statement

In 2016, MENUISERIE ALBUISSON-BRUN achieves revenue of 404 k€. Significant drop of -11% vs 2015. After deducting consumption (168 k€), gross margin stands at 236 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -20 k€, representing -4.9% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -384%, reducing margin by 4.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -32 k€ (-8.0% of revenue), which will impact equity.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

404 153 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

236 067 €

EBITDA (2016) ?
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

-19 644 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-32 407 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-32 456 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-4.9%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 19%. 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 32%. The balance between equity and debt is satisfactory.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

19.414%

Financial autonomy (2016) ?
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

32.163%

Cash flow / Revenue (2016) ?
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

-5.123%

Repayment capacity (2016) ?
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

-0.349

Asset age ratio (2016) ?
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

1.4%

Solvency indicators evolution
MENUISERIE ALBUISSON-BRUN

Sector positioning

Debt ratio
19.41 2016
2015
2016
Q1: 1.43
Med: 18.71
Q3: 64.41
Average

In 2016, the debt ratio of MENUISERIE ALBUISSON-BRUN (19.41) 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
32.16% 2016
2015
2016
Q1: 11.51%
Med: 31.48%
Q3: 51.05%
Good -24 pts over 2 years

In 2016, the financial autonomy of MENUISERIE ALBUISSON-BRUN (32.2%) 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
-0.35 years 2016
2015
2016
Q1: 0.0 years
Med: 0.24 years
Q3: 1.41 years
Excellent

In 2016, the repayment capacity of MENUISERIE ALBUISSON-BRUN (-0.35) 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 152.80. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

152.8

Interest coverage (2016) ?
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

-0.3

Liquidity indicators evolution
MENUISERIE ALBUISSON-BRUN

Sector positioning

Liquidity ratio
152.8 2016
2015
2016
Q1: 127.49
Med: 180.59
Q3: 268.79
Average -24 pts over 2 years

In 2016, the liquidity ratio of MENUISERIE ALBUISSON-BRUN (152.80) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-0.3x 2016
2015
2016
Q1: 0.0x
Med: 0.69x
Q3: 4.2x
Average

In 2016, the interest coverage of MENUISERIE ALBUISSON-BRUN (-0.3x) 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: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Inventory turnover is 66 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 79 days of revenue, i.e. 89 k€ to permanently finance.

Operating WCR (2016) ?
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

89 217 €

Customer credit (2016) ?
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

24 j

Supplier credit (2016) ?
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

60 j

Inventory turnover (2016) ?
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

66 j

WCR in days of revenue (2016) ?
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

79 j

WCR and payment terms evolution
MENUISERIE ALBUISSON-BRUN

Positioning of MENUISERIE ALBUISSON-BRUN in its sector

Comparison with sector Travaux de menuiserie bois et PVC

Valuation estimate

Based on 264 transactions of similar company sales (all years), the value of MENUISERIE ALBUISSON-BRUN is estimated at 71 100 € (range 41 819€ - 115 547€). The price/revenue ratio is 0.18x (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.

Estimated enterprise value 2016
264 transactions
41k€ 71k€ 115k€
71 100 € Range: 41 819€ - 115 547€
NAF 5 all-time

Valuation method used

Revenue Multiple
404 153 € × 0.18x = 71 101 €
Range: 41 819€ - 115 548€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 264 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 MENUISERIE ALBUISSON-BRUN with other companies in the same sector:

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

Frequently asked questions about MENUISERIE ALBUISSON-BRUN

What is the revenue of MENUISERIE ALBUISSON-BRUN ?

The revenue of MENUISERIE ALBUISSON-BRUN in 2016 is 404 k€.

Is MENUISERIE ALBUISSON-BRUN profitable?

MENUISERIE ALBUISSON-BRUN recorded a net loss in 2016.

Where is the headquarters of MENUISERIE ALBUISSON-BRUN ?

The headquarters of MENUISERIE ALBUISSON-BRUN is located in ALBARET-SAINTE-MARIE (48200), in the department Lozere.

Where to find the tax return of MENUISERIE ALBUISSON-BRUN ?

The tax return of MENUISERIE ALBUISSON-BRUN 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 MENUISERIE ALBUISSON-BRUN operate?

MENUISERIE ALBUISSON-BRUN 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.