MENUISERIES GANGA BERNARD : revenue, balance sheet and financial ratios

MENUISERIES GANGA BERNARD is a French company founded 16 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in BAGNAC-SUR-CELE (46270), this company of category PME shows in 2025 a revenue of 538 k€. 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 - MENUISERIES GANGA BERNARD (SIREN 513702688)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 538 335 € 478 013 € 477 625 € 718 069 € 758 883 € 625 653 € 616 750 € 704 977 € 644 012 €
Net income -61 931 € -17 957 € 20 730 € 66 050 € 115 121 € 20 028 € 41 118 € 16 634 € 95 261 €
EBITDA 8 794 € 53 810 € 89 325 € 160 605 € 227 592 € 112 733 € 149 203 € 140 176 € 146 660 €
Net margin -11.5% -3.8% 4.3% 9.2% 15.2% 3.2% 6.7% 2.4% 14.8%

Revenue and income statement

In 2025, MENUISERIES GANGA BERNARD achieves revenue of 538 k€. Activity remains stable over the period (CAGR: -2.2%). Vs 2024, growth of +13% (478 k€ -> 538 k€). After deducting consumption (255 k€), gross margin stands at 283 k€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 9 k€, representing 1.6% of revenue. Warning negative scissor effect: despite revenue change (+13%), EBITDA varies by -84%, reducing margin by 9.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -62 k€ (-11.5% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

538 335 €

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

282 980 €

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

8 794 €

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

-62 757 €

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

-61 931 €

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

1.6%

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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 52%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 33.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.8% 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

52.048%

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

30.808%

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

1.766%

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

33.679

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

14.2%

Solvency indicators evolution
MENUISERIES GANGA BERNARD

Sector positioning

Debt ratio
52.05 2025
2023
2024
2025
Q1: 6.32
Med: 20.24
Q3: 49.16
Average +37 pts over 3 years

In 2025, the debt ratio of MENUISERIES GANGA BERNARD (52.05) 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
30.81% 2025
2023
2024
2025
Q1: 30.09%
Med: 46.28%
Q3: 61.0%
Average

In 2025, the financial autonomy of MENUISERIES GANGA BERNARD (30.8%) 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
33.68 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.6 years
Q3: 1.56 years
Watch +26 pts over 3 years

In 2025, the repayment capacity of MENUISERIES GANGA BERNARD (33.68) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1047.17. 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 26.0x. Operating income very largely covers interest expenses: high safety margin.

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

1047.17

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

26.04

Liquidity indicators evolution
MENUISERIES GANGA BERNARD

Sector positioning

Liquidity ratio
1047.17 2025
2023
2024
2025
Q1: 161.35
Med: 225.06
Q3: 328.15
Excellent

In 2025, the liquidity ratio of MENUISERIES GANGA BERNARD (1047.17) 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
26.04x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.09x
Q3: 4.34x
Excellent

In 2025, the interest coverage of MENUISERIES GANGA BERNARD (26.0x) 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. Average customer payment term: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. Inventory turnover is 117 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 287 days of revenue, i.e. 429 k€ to permanently finance. Over 2017-2025, WCR increased by +147%, requiring additional financing.

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

429 301 €

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

18 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

18 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

117 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

287 j

WCR and payment terms evolution
MENUISERIES GANGA BERNARD

Positioning of MENUISERIES GANGA BERNARD in its sector

Comparison with sector Travaux de menuiserie bois et PVC

Similar companies (Travaux de menuiserie bois et PVC)

Compare MENUISERIES GANGA BERNARD with other companies in the same sector:

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

Frequently asked questions about MENUISERIES GANGA BERNARD

What is the revenue of MENUISERIES GANGA BERNARD ?

The revenue of MENUISERIES GANGA BERNARD in 2025 is 538 k€.

Is MENUISERIES GANGA BERNARD profitable?

MENUISERIES GANGA BERNARD recorded a net loss in 2025.

Where is the headquarters of MENUISERIES GANGA BERNARD ?

The headquarters of MENUISERIES GANGA BERNARD is located in BAGNAC-SUR-CELE (46270), in the department Lot.

Where to find the tax return of MENUISERIES GANGA BERNARD ?

The tax return of MENUISERIES GANGA BERNARD 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 GANGA BERNARD operate?

MENUISERIES GANGA BERNARD 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.