METALLERIE BERNARD MOUGINOT : revenue, balance sheet and financial ratios

METALLERIE BERNARD MOUGINOT is a French company founded 21 years ago, specialized in the sector Travaux de menuiserie métallique et serrurerie. Based in ROBECOURT (88320), this company of category PME shows in 2024 a revenue of 783 k€. 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 - METALLERIE BERNARD MOUGINOT (SIREN 478994619)
Indicator 2024 2023 2022 2021 2019 2018 2017
Revenue 783 449 € 810 501 € 740 370 € 927 576 € N/C N/C N/C
Net income 34 359 € 34 940 € 73 336 € 71 715 € 53 824 € 39 118 € 65 674 €
EBITDA 56 238 € 51 522 € 101 043 € 111 488 € N/C N/C N/C
Net margin 4.4% 4.3% 9.9% 7.7% N/C N/C N/C

Revenue and income statement

In 2024, METALLERIE BERNARD MOUGINOT achieves revenue of 783 k€. Revenue is declining over the period 2021-2024 (CAGR: -5.5%). Slight decline of -3% vs 2023. After deducting consumption (199 k€), gross margin stands at 585 k€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 56 k€, representing 7.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 34 k€, i.e. 4.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

783 449 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

584 555 €

EBITDA (2024) ?
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

56 238 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

43 861 €

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

34 359 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.2%

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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 24%. 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 51%. 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 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

24.307%

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

50.952%

Cash flow / Revenue (2024) ?
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

5.808%

Repayment capacity (2024) ?
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

1.39

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

4.9%

Solvency indicators evolution
METALLERIE BERNARD MOUGINOT

Sector positioning

Debt ratio
24.31 2024
2022
2023
2024
Q1: 3.86
Med: 18.7
Q3: 47.26
Average

In 2024, the debt ratio of METALLERIE BERNARD MOUGINOT (24.31) 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
50.95% 2024
2022
2023
2024
Q1: 22.22%
Med: 43.8%
Q3: 59.91%
Good -14 pts over 3 years

In 2024, the financial autonomy of METALLERIE BERNARD MOUGINOT (51.0%) 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
1.39 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.34 years
Q3: 1.4 years
Average +18 pts over 3 years

In 2024, the repayment capacity of METALLERIE BERNARD MOUGINOT (1.39) 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 236.08. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

236.078

Interest coverage (2024) ?
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

1.655

Liquidity indicators evolution
METALLERIE BERNARD MOUGINOT

Sector positioning

Liquidity ratio
236.08 2024
2022
2023
2024
Q1: 164.13
Med: 228.07
Q3: 326.05
Good -23 pts over 3 years

In 2024, the liquidity ratio of METALLERIE BERNARD MOUGINOT (236.08) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
1.66x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.52x
Q3: 3.51x
Good +26 pts over 3 years

In 2024, the interest coverage of METALLERIE BERNARD MOUGINOT (1.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 90 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 83 days. The company must finance 7 days of gap between collections and payments. Inventory turnover is 36 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 133 days of revenue, i.e. 289 k€ to permanently finance.

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

288 748 €

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

90 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

83 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

36 j

WCR in days of revenue (2024) ?
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

133 j

WCR and payment terms evolution
METALLERIE BERNARD MOUGINOT

Positioning of METALLERIE BERNARD MOUGINOT in its sector

Comparison with sector Travaux de menuiserie métallique et serrurerie

Valuation estimate

Based on 51 transactions of similar company sales in 2024, the value of METALLERIE BERNARD MOUGINOT is estimated at 100 600 € (range 50 911€ - 151 628€). With an EBITDA of 56 238€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.14x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
51 tx
50k€ 100k€ 151k€
100 600 € Range: 50 911€ - 151 628€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
56 238 € × 1.6x
Estimation 87 237 €
48 257€ - 117 325€
Revenue Multiple 30%
783 449 € × 0.14x
Estimation 112 132 €
58 505€ - 132 476€
Net Income Multiple 20%
34 359 € × 3.4x
Estimation 116 709 €
46 157€ - 266 115€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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 métallique et serrurerie)

Compare METALLERIE BERNARD MOUGINOT with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie métallique et serrurerie

Frequently asked questions about METALLERIE BERNARD MOUGINOT

What is the revenue of METALLERIE BERNARD MOUGINOT ?

The revenue of METALLERIE BERNARD MOUGINOT in 2024 is 783 k€.

Is METALLERIE BERNARD MOUGINOT profitable?

Yes, METALLERIE BERNARD MOUGINOT generated a net profit of 34 k€ in 2024.

Where is the headquarters of METALLERIE BERNARD MOUGINOT ?

The headquarters of METALLERIE BERNARD MOUGINOT is located in ROBECOURT (88320), in the department Vosges.

Where to find the tax return of METALLERIE BERNARD MOUGINOT ?

The tax return of METALLERIE BERNARD MOUGINOT 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 METALLERIE BERNARD MOUGINOT operate?

METALLERIE BERNARD MOUGINOT operates in the sector Travaux de menuiserie métallique et serrurerie (NAF code 43.32B). See the 'Sector positioning' section above to compare the company with its competitors.