MENUISERIE MUGNIER : revenue, balance sheet and financial ratios

MENUISERIE MUGNIER is a French company founded 36 years ago, specialized in the sector Fabrication d’autres meubles et industries connexes de l’ameublement. Based in COURCHEVEL (73120), this company of category PME shows in 2025 a revenue of 872 k€. 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 MUGNIER (SIREN 351764758)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 871 545 € 797 802 € 654 857 € 1 133 562 € 874 206 € 786 313 € 1 185 755 € 863 641 € 1 084 307 €
Net income 22 658 € 26 473 € -35 784 € 110 800 € 2 043 € 24 648 € 37 523 € 17 328 € 62 054 €
EBITDA 37 879 € 54 340 € 9 108 € 192 947 € 66 803 € 97 512 € 111 652 € 56 885 € 132 079 €
Net margin 2.6% 3.3% -5.5% 9.8% 0.2% 3.1% 3.2% 2.0% 5.7%

Revenue and income statement

In 2025, MENUISERIE MUGNIER achieves revenue of 872 k€. Activity remains stable over the period (CAGR: -2.4%). Vs 2024: +9%. After deducting consumption (308 k€), gross margin stands at 564 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 38 k€, representing 4.3% of revenue. Warning negative scissor effect: despite revenue change (+9%), EBITDA varies by -30%, reducing margin by 2.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23 k€, i.e. 2.6% 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

871 545 €

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

563 877 €

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

37 879 €

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

24 684 €

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

22 658 €

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

4.3%

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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 1%. 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 87%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.521%

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

87.311%

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

4.048%

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

0.081

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

7.8%

Solvency indicators evolution
MENUISERIE MUGNIER

Sector positioning

Debt ratio
0.52 2025
2023
2024
2025
Q1: 0.0
Med: 14.51
Q3: 55.26
Good

In 2025, the debt ratio of MENUISERIE MUGNIER (0.52) 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
87.31% 2025
2023
2024
2025
Q1: 11.55%
Med: 35.86%
Q3: 65.7%
Excellent

In 2025, the financial autonomy of MENUISERIE MUGNIER (87.3%) 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
0.08 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 1.26 years
Average -23 pts over 3 years

In 2025, the repayment capacity of MENUISERIE MUGNIER (0.08) 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 624.90. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

624.903

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

0.0

Liquidity indicators evolution
MENUISERIE MUGNIER

Sector positioning

Liquidity ratio
624.9 2025
2023
2024
2025
Q1: 120.74
Med: 204.95
Q3: 336.95
Excellent

In 2025, the liquidity ratio of MENUISERIE MUGNIER (624.90) 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: 0.0x
Q3: 2.32x
Average -45 pts over 3 years

In 2025, the interest coverage of MENUISERIE MUGNIER (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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 44 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 58 days of revenue, i.e. 140 k€ to permanently finance. Notable WCR improvement over the period (-33%), freeing up cash.

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

140 092 €

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

12 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

29 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

44 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

58 j

WCR and payment terms evolution
MENUISERIE MUGNIER

Positioning of MENUISERIE MUGNIER in its sector

Comparison with sector Fabrication d’autres meubles et industries connexes de l’ameublement

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 64 367€ to 290 229€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
64k€ 138k€ 290k€
138 120 € Range: 64 367€ - 290 229€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 40 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’autres meubles et industries connexes de l’ameublement)

Compare MENUISERIE MUGNIER with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d’autres meubles et industries connexes de l’ameublement

Frequently asked questions about MENUISERIE MUGNIER

What is the revenue of MENUISERIE MUGNIER ?

The revenue of MENUISERIE MUGNIER in 2025 is 872 k€.

Is MENUISERIE MUGNIER profitable?

Yes, MENUISERIE MUGNIER generated a net profit of 23 k€ in 2025.

Where is the headquarters of MENUISERIE MUGNIER ?

The headquarters of MENUISERIE MUGNIER is located in COURCHEVEL (73120), in the department Savoie.

Where to find the tax return of MENUISERIE MUGNIER ?

The tax return of MENUISERIE MUGNIER 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 MUGNIER operate?

MENUISERIE MUGNIER operates in the sector Fabrication d’autres meubles et industries connexes de l’ameublement (NAF code 31.09B). See the 'Sector positioning' section above to compare the company with its competitors.