MENUISERIE DE LA SEVRE : revenue, balance sheet and financial ratios

MENUISERIE DE LA SEVRE is a French company founded 41 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in SAINT-LAURENT-SUR-SEVRE (85290), this company of category PME shows in 2024 a revenue of 2.3 M€. 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 DE LA SEVRE (SIREN 330640723)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 282 335 € 2 161 268 € 2 165 128 € 2 135 868 € N/C N/C N/C N/C N/C
Net income 54 808 € 56 899 € 89 759 € 68 884 € 73 301 € 50 400 € 68 471 € 56 130 € 98 067 €
EBITDA 106 516 € 100 291 € 116 551 € 102 748 € N/C N/C N/C N/C N/C
Net margin 2.4% 2.6% 4.1% 3.2% N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, MENUISERIE DE LA SEVRE achieves revenue of 2.3 M€. Revenue is growing positively over 9 years (CAGR: +2.2%). Vs 2023: +6%. After deducting consumption (1.2 M€), gross margin stands at 1.1 M€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 107 k€, representing 4.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 55 k€, i.e. 2.4% 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

2 282 335 €

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

1 130 703 €

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

106 516 €

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

66 101 €

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

54 808 €

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

4.6%

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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 54%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

13.075%

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

54.31%

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

5.875%

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

0.503

Asset age ratio (2024) ?
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

23.7%

Solvency indicators evolution
MENUISERIE DE LA SEVRE

Sector positioning

Debt ratio
13.07 2024
2022
2023
2024
Q1: 4.29
Med: 20.77
Q3: 53.87
Good -12 pts over 3 years

In 2024, the debt ratio of MENUISERIE DE LA SEVRE (13.07) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
54.31% 2024
2022
2023
2024
Q1: 20.15%
Med: 40.86%
Q3: 57.83%
Good

In 2024, the financial autonomy of MENUISERIE DE LA SEVRE (54.3%) 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
0.5 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.35 years
Q3: 1.56 years
Average -7 pts over 3 years

In 2024, the repayment capacity of MENUISERIE DE LA SEVRE (0.50) 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 189.45. 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 2.2x. Financial charges are adequately covered by operations.

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

189.454

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

2.18

Liquidity indicators evolution
MENUISERIE DE LA SEVRE

Sector positioning

Liquidity ratio
189.45 2024
2022
2023
2024
Q1: 151.49
Med: 214.55
Q3: 315.38
Average -7 pts over 3 years

In 2024, the liquidity ratio of MENUISERIE DE LA SEVRE (189.45) 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
2.18x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.53x
Q3: 3.68x
Good -9 pts over 3 years

In 2024, the interest coverage of MENUISERIE DE LA SEVRE (2.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 36 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. The company must finance 7 days of gap between collections and payments. Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 27 days of revenue, i.e. 171 k€ to permanently finance.

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

171 038 €

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

36 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

29 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

21 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

27 j

WCR and payment terms evolution
MENUISERIE DE LA SEVRE

Positioning of MENUISERIE DE LA SEVRE 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 MENUISERIE DE LA SEVRE is estimated at 217 847 € (range 111 556€ - 311 785€). With an EBITDA of 106 516€, the sector multiple of 1.6x is applied. 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
111k€ 217k€ 311k€
217 847 € Range: 111 556€ - 311 785€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
106 516 € × 1.6x
Estimation 165 230 €
91 401€ - 222 217€
Revenue Multiple 30%
2 282 335 € × 0.14x
Estimation 326 663 €
170 436€ - 385 927€
Net Income Multiple 20%
54 808 € × 3.4x
Estimation 186 168 €
73 628€ - 424 495€

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 MENUISERIE DE LA SEVRE with other companies in the same sector:

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

Frequently asked questions about MENUISERIE DE LA SEVRE

What is the revenue of MENUISERIE DE LA SEVRE ?

The revenue of MENUISERIE DE LA SEVRE in 2024 is 2.3 M€.

Is MENUISERIE DE LA SEVRE profitable?

Yes, MENUISERIE DE LA SEVRE generated a net profit of 55 k€ in 2024.

Where is the headquarters of MENUISERIE DE LA SEVRE ?

The headquarters of MENUISERIE DE LA SEVRE is located in SAINT-LAURENT-SUR-SEVRE (85290), in the department Vendee.

Where to find the tax return of MENUISERIE DE LA SEVRE ?

The tax return of MENUISERIE DE LA SEVRE 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 DE LA SEVRE operate?

MENUISERIE DE LA SEVRE 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.