MODULE ESPACE ALUMINIUM : revenue, balance sheet and financial ratios

MODULE ESPACE ALUMINIUM is a French company founded 30 years ago, specialized in the sector Fabrication de portes et fenêtres en métal. Based in SAILLY-LABOURSE (62113), this company of category PME shows in 2024 a revenue of 2.2 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 - MODULE ESPACE ALUMINIUM (SIREN 402982227)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 221 340 € 2 469 449 € 2 236 952 € 2 032 725 € 1 565 455 € 1 706 838 € 1 566 238 € 1 618 727 € 1 349 656 €
Net income 1 373 € 30 458 € 114 295 € 90 734 € 7 212 € -92 250 € 4 669 € 169 631 € -80 105 €
EBITDA 40 890 € 42 750 € 175 004 € 118 432 € 39 049 € -65 766 € 5 247 € 175 102 € -67 432 €
Net margin 0.1% 1.2% 5.1% 4.5% 0.5% -5.4% 0.3% 10.5% -5.9%

Revenue and income statement

In 2024, MODULE ESPACE ALUMINIUM achieves revenue of 2.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.4%. Significant drop of -10% vs 2023. After deducting consumption (638 k€), gross margin stands at 1.6 M€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 41 k€, representing 1.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1 k€, i.e. 0.1% 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

2 221 340 €

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

1 583 656 €

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

40 890 €

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

-5 411 €

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

1 373 €

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

1.8%

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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 8%. 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 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

7.735%

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

35.939%

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

1.668%

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

0.598

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

25.7%

Solvency indicators evolution
MODULE ESPACE ALUMINIUM

Sector positioning

Debt ratio
7.74 2024
2022
2023
2024
Q1: 5.87
Med: 21.13
Q3: 53.41
Good -17 pts over 3 years

In 2024, the debt ratio of MODULE ESPACE ALUMINIUM (7.74) 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
35.94% 2024
2022
2023
2024
Q1: 28.78%
Med: 45.85%
Q3: 61.93%
Average

In 2024, the financial autonomy of MODULE ESPACE ALUMINIUM (35.9%) 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
0.6 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.53 years
Q3: 2.28 years
Average +8 pts over 3 years

In 2024, the repayment capacity of MODULE ESPACE ALUMINIUM (0.60) 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 203.60. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

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

203.602

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

0.533

Liquidity indicators evolution
MODULE ESPACE ALUMINIUM

Sector positioning

Liquidity ratio
203.6 2024
2022
2023
2024
Q1: 170.3
Med: 231.72
Q3: 334.54
Average -23 pts over 3 years

In 2024, the liquidity ratio of MODULE ESPACE ALUMINIUM (203.60) 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
0.53x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.05x
Q3: 6.2x
Average

In 2024, the interest coverage of MODULE ESPACE ALUMINIUM (0.5x) 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: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Excellent situation: suppliers finance 41 days of the operating cycle (retail model). Inventory turnover is 77 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 47 days of revenue, i.e. 287 k€ to permanently finance. Over 2016-2024, WCR increased by +186%, requiring additional financing.

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

287 441 €

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

10 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

51 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

77 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

47 j

WCR and payment terms evolution
MODULE ESPACE ALUMINIUM

Positioning of MODULE ESPACE ALUMINIUM in its sector

Comparison with sector Fabrication de portes et fenêtres en métal

Valuation estimate

Based on 75 transactions of similar company sales (all years), the value of MODULE ESPACE ALUMINIUM is estimated at 130 016 € (range 61 472€ - 205 808€). With an EBITDA of 40 890€, the sector multiple of 1.2x is applied. The price/revenue ratio is 0.16x (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
75 tx
61k€ 130k€ 205k€
130 016 € Range: 61 472€ - 205 808€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
40 890 € × 1.2x
Estimation 51 073 €
27 704€ - 106 381€
Revenue Multiple 30%
2 221 340 € × 0.16x
Estimation 345 832 €
157 461€ - 502 972€
Net Income Multiple 20%
1 373 € × 2.7x
Estimation 3 651 €
1 912€ - 8 634€
How is this estimate calculated?

This estimate is based on the analysis of 75 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 de portes et fenêtres en métal)

Compare MODULE ESPACE ALUMINIUM with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de portes et fenêtres en métal

Frequently asked questions about MODULE ESPACE ALUMINIUM

What is the revenue of MODULE ESPACE ALUMINIUM ?

The revenue of MODULE ESPACE ALUMINIUM in 2024 is 2.2 M€.

Is MODULE ESPACE ALUMINIUM profitable?

Yes, MODULE ESPACE ALUMINIUM generated a net profit of 1 k€ in 2024.

Where is the headquarters of MODULE ESPACE ALUMINIUM ?

The headquarters of MODULE ESPACE ALUMINIUM is located in SAILLY-LABOURSE (62113), in the department Pas-de-Calais.

Where to find the tax return of MODULE ESPACE ALUMINIUM ?

The tax return of MODULE ESPACE ALUMINIUM 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 MODULE ESPACE ALUMINIUM operate?

MODULE ESPACE ALUMINIUM operates in the sector Fabrication de portes et fenêtres en métal (NAF code 25.12Z). See the 'Sector positioning' section above to compare the company with its competitors.