MENUISERIES-STORES-FERMETURES DU PERTHOIS : revenue, balance sheet and financial ratios

MENUISERIES-STORES-FERMETURES DU PERTHOIS is a French company founded 12 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in VITRY-LE-FRANCOIS (51300), this company of category PME shows in 2023 a revenue of 456 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-STORES-FERMETURES DU PERTHOIS (SIREN 798795530)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 455 537 € 445 531 € 451 302 € 435 617 € 478 600 € 467 397 € 427 816 € 453 243 €
Net income 2 745 € 10 758 € 1 255 € 6 781 € 10 851 € -3 092 € 5 440 € 1 662 €
EBITDA -3 662 € 13 107 € -9 922 € 12 095 € 14 888 € -149 € 13 186 € 3 989 €
Net margin 0.6% 2.4% 0.3% 1.6% 2.3% -0.7% 1.3% 0.4%

Revenue and income statement

In 2023, MENUISERIES-STORES-FERMETURES DU PERTHOIS achieves revenue of 456 k€. Revenue is growing positively over 8 years (CAGR: +0.1%). Vs 2022: +2%. After deducting consumption (252 k€), gross margin stands at 203 k€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -4 k€, representing -0.8% of revenue. Warning negative scissor effect: despite revenue change (+2%), EBITDA varies by -128%, reducing margin by 3.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 0.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

455 537 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

203 073 €

EBITDA (2023) ?
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

-3 662 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-8 117 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 745 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.8%

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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 7%. 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 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

7.007%

Financial autonomy (2023) ?
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

52.462%

Cash flow / Revenue (2023) ?
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

-1.07%

Repayment capacity (2023) ?
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

-1.436

Asset age ratio (2023) ?
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

22.0%

Solvency indicators evolution
MENUISERIES-STORES-FERMETURES DU PERTHOIS

Sector positioning

Debt ratio
7.01 2023
2021
2022
2023
Q1: 2.55
Med: 20.68
Q3: 66.44
Good

In 2023, the debt ratio of MENUISERIES-STORES-FERMET... (7.01) 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
52.46% 2023
2021
2022
2023
Q1: 23.86%
Med: 43.99%
Q3: 61.49%
Good

In 2023, the financial autonomy of MENUISERIES-STORES-FERMET... (52.5%) 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
-1.44 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.6 years
Q3: 2.59 years
Excellent

In 2023, the repayment capacity of MENUISERIES-STORES-FERMET... (-1.44) 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 198.23. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

198.234

Interest coverage (2023) ?
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
MENUISERIES-STORES-FERMETURES DU PERTHOIS

Sector positioning

Liquidity ratio
198.23 2023
2021
2022
2023
Q1: 162.77
Med: 229.51
Q3: 335.91
Average +6 pts over 3 years

In 2023, the liquidity ratio of MENUISERIES-STORES-FERMET... (198.23) 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
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 1.22x
Q3: 6.21x
Average

In 2023, the interest coverage of MENUISERIES-STORES-FERMET... (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: 69 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. The company must finance 23 days of gap between collections and payments. Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 91 days of revenue, i.e. 116 k€ to permanently finance. Over 2016-2023, WCR increased by +51%, requiring additional financing.

Operating WCR (2023) ?
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

115 529 €

Customer credit (2023) ?
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

69 j

Supplier credit (2023) ?
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

46 j

Inventory turnover (2023) ?
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

23 j

WCR in days of revenue (2023) ?
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

91 j

WCR and payment terms evolution
MENUISERIES-STORES-FERMETURES DU PERTHOIS

Positioning of MENUISERIES-STORES-FERMETURES DU PERTHOIS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 3 086€ to 10 217€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
3k€ 4k€ 10k€
4 216 € Range: 3 086€ - 10 217€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare MENUISERIES-STORES-FERMETURES DU PERTHOIS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about MENUISERIES-STORES-FERMETURES DU PERTHOIS

What is the revenue of MENUISERIES-STORES-FERMETURES DU PERTHOIS ?

The revenue of MENUISERIES-STORES-FERMETURES DU PERTHOIS in 2023 is 456 k€.

Is MENUISERIES-STORES-FERMETURES DU PERTHOIS profitable?

Yes, MENUISERIES-STORES-FERMETURES DU PERTHOIS generated a net profit of 3 k€ in 2023.

Where is the headquarters of MENUISERIES-STORES-FERMETURES DU PERTHOIS ?

The headquarters of MENUISERIES-STORES-FERMETURES DU PERTHOIS is located in VITRY-LE-FRANCOIS (51300), in the department Marne.

Where to find the tax return of MENUISERIES-STORES-FERMETURES DU PERTHOIS ?

The tax return of MENUISERIES-STORES-FERMETURES DU PERTHOIS 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-STORES-FERMETURES DU PERTHOIS operate?

MENUISERIES-STORES-FERMETURES DU PERTHOIS operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.