MENUISERIES DU HAUT LIGNON : revenue, balance sheet and financial ratios

MENUISERIES DU HAUT LIGNON is a French company founded 13 years ago, specialized in the sector Fabrication d'éléments en matières plastiques pour la construction. Based in TENCE (43190), this company of category PME shows in 2022 a revenue of 7.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - MENUISERIES DU HAUT LIGNON (SIREN 789394392)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 7 276 859 € 6 347 051 € 5 210 447 € 4 600 816 € 4 531 347 € 4 387 403 €
Net income 194 746 € 46 468 € 122 749 € 361 618 € 111 713 € 73 085 € 57 882 € 56 012 €
EBITDA N/C N/C 366 420 € 655 749 € 190 003 € 104 819 € 27 724 € 40 725 €
Net margin N/C N/C 1.7% 5.7% 2.1% 1.6% 1.3% 1.3%

Revenue and income statement

In 2024, MENUISERIES DU HAUT LIGNON generates positive net income of 195 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 56 k€ -> 195 k€.

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

194 746 €

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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 47%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

46.842%

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

46.523%

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

48.3%

Solvency indicators evolution
MENUISERIES DU HAUT LIGNON

Sector positioning

Debt ratio
46.84 2024
2022
2023
2024
Q1: 3.62
Med: 21.57
Q3: 55.7
Average -7 pts over 3 years

In 2024, the debt ratio of MENUISERIES DU HAUT LIGNON (46.84) 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
46.52% 2024
2022
2023
2024
Q1: 25.52%
Med: 47.12%
Q3: 63.05%
Average +6 pts over 3 years

In 2024, the financial autonomy of MENUISERIES DU HAUT LIGNON (46.5%) 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
4.79 years 2022
2022
Q1: 0.0 years
Med: 0.87 years
Q3: 2.93 years
Average

In 2022, the repayment capacity of MENUISERIES DU HAUT LIGNON (4.79) 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 228.24. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

228.236

Liquidity indicators evolution
MENUISERIES DU HAUT LIGNON

Sector positioning

Liquidity ratio
228.24 2024
2022
2023
2024
Q1: 157.99
Med: 229.58
Q3: 347.12
Average

In 2024, the liquidity ratio of MENUISERIES DU HAUT LIGNON (228.24) 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
4.78x 2022
2022
Q1: 0.11x
Med: 1.67x
Q3: 4.24x
Excellent

In 2022, the interest coverage of MENUISERIES DU HAUT LIGNON (4.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
MENUISERIES DU HAUT LIGNON

Positioning of MENUISERIES DU HAUT LIGNON 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 MENUISERIES DU HAUT LIGNON is estimated at 337 520 € (range 104 832€ - 1 322 329€). 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
76 tx
104k€ 337k€ 1322k€
337 520 € Range: 104 832€ - 1 322 329€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
194 746 € × 1.7x = 337 521 €
Range: 104 833€ - 1 322 329€

Only this financial indicator is available for this company.

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 MENUISERIES DU HAUT LIGNON 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 MENUISERIES DU HAUT LIGNON

What is the revenue of MENUISERIES DU HAUT LIGNON ?

The revenue of MENUISERIES DU HAUT LIGNON in 2022 is 7.3 M€.

Is MENUISERIES DU HAUT LIGNON profitable?

Yes, MENUISERIES DU HAUT LIGNON generated a net profit of 195 k€ in 2024.

Where is the headquarters of MENUISERIES DU HAUT LIGNON ?

The headquarters of MENUISERIES DU HAUT LIGNON is located in TENCE (43190), in the department Haute-Loire.

Where to find the tax return of MENUISERIES DU HAUT LIGNON ?

The tax return of MENUISERIES DU HAUT LIGNON 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 MENUISERIES DU HAUT LIGNON operate?

MENUISERIES DU HAUT LIGNON 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.