R.C.M : revenue, balance sheet and financial ratios

R.C.M is a French company founded 27 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in SAINT-GERMAIN-LES-ARPAJON (91180), this company of category PME shows in 2024 a revenue of 4.2 M€. 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 - R.C.M (SIREN 423221274)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 240 399 € 5 251 120 € 4 230 066 € 5 262 725 € N/C 3 354 938 € 3 915 707 € 4 186 003 € 4 508 041 €
Net income 64 103 € 238 408 € 125 046 € 40 695 € 22 688 € -284 945 € -27 637 € 83 223 € 195 770 €
EBITDA -75 682 € 376 391 € 172 467 € 90 216 € N/C -223 622 € 27 954 € 82 770 € 291 790 €
Net margin 1.5% 4.5% 3.0% 0.8% N/C -8.5% -0.7% 2.0% 4.3%

Revenue and income statement

En 2024, R.C.M alcanza unos ingresos de 4.2 M€. La actividad permanece estable durante el período (TCAC: -0.8%). Caída significativa de -19% vs 2023. Tras deducir el consumo (2.0 M€), el margen bruto se sitúa en 2.3 M€, es decir, una tasa del 53%. El EBITDA alcanza -76 k€, representando el -1.8% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (-19%), el EBITDA varía en -120%, reduciendo el margen en 9.0 puntos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto asciende a 64 k€, es decir, el 1.5% de los ingresos.

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

4 240 399 €

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

2 260 371 €

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

-75 682 €

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

-64 769 €

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

64 103 €

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

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 54%. La deuda permanece bajo control. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 38%. El equilibrio entre fondos propios y deuda es satisfactorio.

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

53.961%

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

38.328%

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

-2.654%

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

-4.165

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

67.7%

Solvency indicators evolution
R.C.M

Sector positioning

Ratio de endeudamiento
53.96 2024
2022
2023
2024
Q1: 4.29
Med: 20.77
Q3: 53.87
Average

En 2024, el ratio de endeudamiento de R.C.M (53.96) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
38.33% 2024
2022
2023
2024
Q1: 20.15%
Med: 40.86%
Q3: 57.83%
Average +10 pts over 3 years

En 2024, el autonomía financiera de R.C.M (38.3%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
-4.17 ans 2024
2022
2023
2024
Q1: 0.0 ans
Med: 0.35 ans
Q3: 1.56 ans
Excelente -50 pts over 3 years

En 2024, el capacidad de reembolso de R.C.M (-4.2 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 260.45. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

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

260.452

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

-14.072

Liquidity indicators evolution
R.C.M

Sector positioning

Ratio de liquidez
260.45 2024
2022
2023
2024
Q1: 151.49
Med: 214.55
Q3: 315.38
Bueno -6 pts over 3 years

En 2024, el ratio de liquidez de R.C.M (260.45) se sitúa por encima de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Esta posición cómoda ofrece un margen de seguridad apreciable.

Cobertura de intereses
-14.07x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.53x
Q3: 3.68x
Vigilar -48 pts over 3 years

En 2024, el cobertura de intereses de R.C.M (-14.1x) se sitúa en el 25% más bajo del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Baja cobertura puede indicar fragilidad ante variaciones de tipos o ingresos.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 3 días. Plazo proveedores: 39 días. Excelente situación: los proveedores financian 36 días del ciclo operativo. La rotación de existencias es de 7 días. Rotación rápida, señal de buena gestión de existencias. El FM es negativo (-29 días): las operaciones generan estructuralmente tesorería. Notable mejora del FM durante el período (-94%), liberando tesorería.

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

-343 600 €

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

3 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

39 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

7 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

-29 j

WCR and payment terms evolution
R.C.M

Positioning of R.C.M in its sector

Comparison with sector Travaux de menuiserie bois et PVC

Valuation estimate

Based on 51 transactions of similar company sales in 2024, the value of R.C.M is estimated at 451 244 € (range 224 440€ - 628 807€). 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
224k€ 451k€ 628k€
451 244 € Range: 224 440€ - 628 807€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
4 240 399 € × 0.14x
Estimation 606 914 €
316 657€ - 717 021€
Net Income Multiple 20%
64 103 € × 3.4x
Estimation 217 741 €
86 115€ - 496 486€

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 bois et PVC)

Compare R.C.M with other companies in the same sector:

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

Frequently asked questions about R.C.M

What is the revenue of R.C.M ?

The revenue of R.C.M in 2024 is 4.2 M€.

Is R.C.M profitable?

Yes, R.C.M generated a net profit of 64 k€ in 2024.

Where is the headquarters of R.C.M ?

The headquarters of R.C.M is located in SAINT-GERMAIN-LES-ARPAJON (91180), in the department Essonne.

Where to find the tax return of R.C.M ?

The tax return of R.C.M 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 R.C.M operate?

R.C.M 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.