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MENUISERIE COMMINGEOISE PVC : revenue, balance sheet and financial ratios

MENUISERIE COMMINGEOISE PVC is a French company founded 38 years ago, specialized in the sector Fabrication d'éléments en matières plastiques pour la construction. Based in SAINT-GAUDENS (31800), this company of category PME shows in 2016 a revenue of 2.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - MENUISERIE COMMINGEOISE PVC (SIREN 344808597)
Indicator 2016
Revenue 2 183 745 €
Net income 1 559 €
EBITDA -36 804 €
Net margin 0.1%

Revenue and income statement

In 2016, MENUISERIE COMMINGEOISE PVC achieves revenue of 2.2 M€. After deducting consumption (755 k€), gross margin stands at 1.4 M€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -37 k€, representing -1.7% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.

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

2 183 745 €

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

1 428 715 €

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

-36 804 €

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

5 818 €

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

1 559 €

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

-1.7%

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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 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 35%. 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

35.755%

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

34.754%

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

-1.884%

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

-2.635

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

10.1%

Solvency indicators evolution
MENUISERIE COMMINGEOISE PVC

Sector positioning

Debt ratio
35.76 2016
2016
Q1: 0.46
Med: 13.18
Q3: 46.96
Average

In 2016, the debt ratio of MENUISERIE COMMINGEOISE PVC (35.76) 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
34.75% 2016
2016
Q1: 24.33%
Med: 43.68%
Q3: 60.51%
Average

In 2016, the financial autonomy of MENUISERIE COMMINGEOISE PVC (34.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-2.63 years 2016
2016
Q1: 0.0 years
Med: 0.25 years
Q3: 1.81 years
Excellent

In 2016, the repayment capacity of MENUISERIE COMMINGEOISE PVC (-2.63) 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 113.06. 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

113.063

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

-10.627

Liquidity indicators evolution
MENUISERIE COMMINGEOISE PVC

Sector positioning

Liquidity ratio
113.06 2016
2016
Q1: 141.2
Med: 205.06
Q3: 316.25
Watch

In 2016, the liquidity ratio of MENUISERIE COMMINGEOISE PVC (113.06) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-10.63x 2016
2016
Q1: 0.0x
Med: 1.79x
Q3: 7.65x
Watch

In 2016, the interest coverage of MENUISERIE COMMINGEOISE PVC (-10.6x) 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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Excellent situation: suppliers finance 49 days of the operating cycle (retail model). Inventory turnover is 62 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 71 days of revenue, i.e. 430 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

429 892 €

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

13 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

62 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

62 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

71 j

WCR and payment terms evolution
MENUISERIE COMMINGEOISE PVC

Positioning of MENUISERIE COMMINGEOISE PVC in its sector

Comparison with sector Fabrication d'éléments en matières plastiques pour la construction

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of MENUISERIE COMMINGEOISE PVC is estimated at 267 646 € (range 127 767€ - 362 966€). The price/revenue ratio is 0.20x (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 2016
76 tx
127k€ 267k€ 362k€
267 646 € Range: 127 767€ - 362 966€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
2 183 745 € × 0.20x
Estimation 444 276 €
212 386€ - 597 887€
Net Income Multiple 20%
1 559 € × 1.7x
Estimation 2 702 €
839€ - 10 586€
How is this estimate calculated?

This estimate is based on the analysis of 76 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 (Fabrication d'éléments en matières plastiques pour la construction)

Compare MENUISERIE COMMINGEOISE PVC with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'éléments en matières plastiques pour la construction

Frequently asked questions about MENUISERIE COMMINGEOISE PVC

What is the revenue of MENUISERIE COMMINGEOISE PVC ?

The revenue of MENUISERIE COMMINGEOISE PVC in 2016 is 2.2 M€.

Is MENUISERIE COMMINGEOISE PVC profitable?

Yes, MENUISERIE COMMINGEOISE PVC generated a net profit of 2 k€ in 2016.

Where is the headquarters of MENUISERIE COMMINGEOISE PVC ?

The headquarters of MENUISERIE COMMINGEOISE PVC is located in SAINT-GAUDENS (31800), in the department Haute-Garonne.

Where to find the tax return of MENUISERIE COMMINGEOISE PVC ?

The tax return of MENUISERIE COMMINGEOISE PVC 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 COMMINGEOISE PVC operate?

MENUISERIE COMMINGEOISE PVC operates in the sector Fabrication d'éléments en matières plastiques pour la construction (NAF code 22.23Z). See the 'Sector positioning' section above to compare the company with its competitors.