MENUISERIE SALOMON-GRIFFOIN : revenue, balance sheet and financial ratios

MENUISERIE SALOMON-GRIFFOIN is a French company founded 30 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in AMIENS (80080), this company of category PME shows in 2021 a revenue of 3.5 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 SALOMON-GRIFFOIN (SIREN 404102139)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 3 520 132 € 2 360 238 € 3 775 922 € 4 010 044 € 4 831 861 € 4 087 372 €
Net income 104 034 € -248 540 € -274 768 € -562 832 € 13 238 € 73 329 €
EBITDA -93 889 € -232 801 € -102 506 € -552 087 € -138 352 € 67 005 €
Net margin 3.0% -10.5% -7.3% -14.0% 0.3% 1.8%

Revenue and income statement

In 2021, MENUISERIE SALOMON-GRIFFOIN achieves revenue of 3.5 M€. Activity remains stable over the period (CAGR: -2.9%). Vs 2020, growth of +49% (2.4 M€ -> 3.5 M€). After deducting consumption (1.6 M€), gross margin stands at 1.9 M€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -94 k€, representing -2.7% of revenue. Positive scissor effect: EBITDA margin improves by +7.2 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 104 k€, i.e. 3.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 520 132 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 943 755 €

EBITDA (2021) ?
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

-93 889 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-167 816 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

104 034 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.7%

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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 -4%. 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 -45%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-4.411%

Financial autonomy (2021) ?
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

-45.29%

Cash flow / Revenue (2021) ?
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

-2.583%

Repayment capacity (2021) ?
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

-0.303

Asset age ratio (2021) ?
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

15.6%

Solvency indicators evolution
MENUISERIE SALOMON-GRIFFOIN

Sector positioning

Debt ratio
-4.41 2021
2019
2020
2021
Q1: 6.06
Med: 33.73
Q3: 92.76
Excellent

In 2021, the debt ratio of MENUISERIE SALOMON-GRIFFOIN (-4.41) 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
-45.29% 2021
2019
2020
2021
Q1: 15.56%
Med: 33.61%
Q3: 51.44%
Average

In 2021, the financial autonomy of MENUISERIE SALOMON-GRIFFOIN (-45.3%) 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
-0.3 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.46 years
Q3: 2.36 years
Excellent

In 2021, the repayment capacity of MENUISERIE SALOMON-GRIFFOIN (-0.30) 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 66.69. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

66.692

Interest coverage (2021) ?
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

-7.101

Liquidity indicators evolution
MENUISERIE SALOMON-GRIFFOIN

Sector positioning

Liquidity ratio
66.69 2021
2019
2020
2021
Q1: 144.89
Med: 201.51
Q3: 288.64
Watch -11 pts over 3 years

In 2021, the liquidity ratio of MENUISERIE SALOMON-GRIFFOIN (66.69) 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
-7.1x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.34x
Q3: 2.2x
Watch

In 2021, the interest coverage of MENUISERIE SALOMON-GRIFFOIN (-7.1x) 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: 91 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. The gap of 44 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-36 days): operations structurally generate cash. Notable WCR improvement over the period (-129%), freeing up cash.

Operating WCR (2021) ?
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

-355 991 €

Customer credit (2021) ?
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

91 j

Supplier credit (2021) ?
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

47 j

Inventory turnover (2021) ?
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

6 j

WCR in days of revenue (2021) ?
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

-36 j

WCR and payment terms evolution
MENUISERIE SALOMON-GRIFFOIN

Positioning of MENUISERIE SALOMON-GRIFFOIN 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 SALOMON-GRIFFOIN is estimated at 499 153 € (range 259 399€ - 878 252€). 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 2021
264 transactions
259k€ 499k€ 878k€
499 153 € Range: 259 399€ - 878 252€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
3 520 132 € × 0.18x
Estimation 619 281 €
364 241€ - 1 006 411€
Net Income Multiple 20%
104 034 € × 3.1x
Estimation 318 962 €
102 138€ - 686 014€

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 SALOMON-GRIFFOIN with other companies in the same sector:

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

Frequently asked questions about MENUISERIE SALOMON-GRIFFOIN

What is the revenue of MENUISERIE SALOMON-GRIFFOIN ?

The revenue of MENUISERIE SALOMON-GRIFFOIN in 2021 is 3.5 M€.

Is MENUISERIE SALOMON-GRIFFOIN profitable?

Yes, MENUISERIE SALOMON-GRIFFOIN generated a net profit of 104 k€ in 2021.

Where is the headquarters of MENUISERIE SALOMON-GRIFFOIN ?

The headquarters of MENUISERIE SALOMON-GRIFFOIN is located in AMIENS (80080), in the department Somme.

Where to find the tax return of MENUISERIE SALOMON-GRIFFOIN ?

The tax return of MENUISERIE SALOMON-GRIFFOIN 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 SALOMON-GRIFFOIN operate?

MENUISERIE SALOMON-GRIFFOIN 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.