POREAUX & CIE : revenue, balance sheet and financial ratios

POREAUX & CIE is a French company founded 51 years ago, specialized in the sector Fabrication de charpentes et d'autres menuiseries. Based in SAINT-MARTIN-SUR-LE-PRE (51520), this company of category ETI shows in 2024 a revenue of 11.2 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 - POREAUX & CIE (SIREN 305231532)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 11 231 191 € 17 601 782 € 21 156 081 € 19 885 556 € 18 240 279 € 22 386 255 € 23 206 402 € 18 085 512 €
Net income -7 109 847 € -1 855 277 € -4 454 720 € -858 466 € -3 095 086 € -6 027 583 € -14 409 874 € -2 796 796 €
EBITDA -3 550 881 € -2 538 862 € -2 771 399 € -3 135 374 € -2 500 207 € -4 701 248 € -3 325 488 € -2 145 840 €
Net margin -63.3% -10.5% -21.1% -4.3% -17.0% -26.9% -62.1% -15.5%

Revenue and income statement

In 2024, POREAUX & CIE achieves revenue of 11.2 M€. Revenue is declining over the period 2017-2024 (CAGR: -6.6%). Significant drop of -36% vs 2023. After deducting consumption (5.4 M€), gross margin stands at 5.8 M€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -3.6 M€, representing -31.6% of revenue. Warning negative scissor effect: despite revenue change (-36%), EBITDA varies by -40%, reducing margin by 17.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -7.1 M€ (-63.3% of revenue), which will impact equity.

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

11 231 191 €

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

5 828 237 €

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

-3 550 881 €

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

-7 929 879 €

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

-7 109 847 €

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

-31.6%

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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 -381%. 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 -12%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-381.045%

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

-12.132%

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

-28.82%

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

-1.051

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

2.6%

Solvency indicators evolution
POREAUX & CIE

Sector positioning

Debt ratio
-381.05 2024
2022
2023
2024
Q1: 6.19
Med: 29.84
Q3: 76.17
Excellent

In 2024, the debt ratio of POREAUX & CIE (-381.05) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-12.13% 2024
2022
2023
2024
Q1: 21.31%
Med: 42.73%
Q3: 62.73%
Watch

In 2024, the financial autonomy of POREAUX & CIE (-12.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-1.05 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.61 years
Q3: 2.74 years
Excellent

In 2024, the repayment capacity of POREAUX & CIE (-1.05) 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 167.73. 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

167.73

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

-3.231

Liquidity indicators evolution
POREAUX & CIE

Sector positioning

Liquidity ratio
167.73 2024
2022
2023
2024
Q1: 156.87
Med: 231.58
Q3: 364.94
Average -6 pts over 3 years

In 2024, the liquidity ratio of POREAUX & CIE (167.73) 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
-3.23x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.18x
Q3: 6.78x
Watch

In 2024, the interest coverage of POREAUX & CIE (-3.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 101 days. Excellent situation: suppliers finance 62 days of the operating cycle (retail model). Inventory turnover is 114 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 110 days of revenue, i.e. 3.4 M€ to permanently finance. Notable WCR improvement over the period (-44%), freeing up cash.

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

3 436 071 €

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

39 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

101 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

114 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

110 j

WCR and payment terms evolution
POREAUX & CIE

Positioning of POREAUX & CIE in its sector

Comparison with sector Fabrication de charpentes et d'autres menuiseries

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 926 410€ to 1 977 924€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
926k€ 1564k€ 1977k€
1 564 041 € Range: 926 410€ - 1 977 924€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 44 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 charpentes et d'autres menuiseries)

Compare POREAUX & CIE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de charpentes et d'autres menuiseries

Frequently asked questions about POREAUX & CIE

What is the revenue of POREAUX & CIE ?

The revenue of POREAUX & CIE in 2024 is 11.2 M€.

Is POREAUX & CIE profitable?

POREAUX & CIE recorded a net loss in 2024.

Where is the headquarters of POREAUX & CIE ?

The headquarters of POREAUX & CIE is located in SAINT-MARTIN-SUR-LE-PRE (51520), in the department Marne.

Where to find the tax return of POREAUX & CIE ?

The tax return of POREAUX & CIE 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 POREAUX & CIE operate?

POREAUX & CIE operates in the sector Fabrication de charpentes et d'autres menuiseries (NAF code 16.23Z). See the 'Sector positioning' section above to compare the company with its competitors.