SARL CTM 87 : revenue, balance sheet and financial ratios

SARL CTM 87 is a French company founded 8 years ago, specialized in the sector Installation de structures métalliques, chaudronnées et de tuyauterie. Based in LIMOGES (87280), this company of category PME shows in 2021 a revenue of 578 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SARL CTM 87 (SIREN 834981789)
Indicator 2021 2020 2018
Revenue 577 870 € 438 100 € 281 334 €
Net income 73 783 € 47 319 € 37 005 €
EBITDA 122 195 € 85 609 € 65 620 €
Net margin 12.8% 10.8% 13.2%

Revenue and income statement

In 2021, SARL CTM 87 achieves revenue of 578 k€. Over the period 2018-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +27.1%. Vs 2020, growth of +32% (438 k€ -> 578 k€). After deducting consumption (129 k€), gross margin stands at 449 k€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 122 k€, representing 21.1% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 74 k€, i.e. 12.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

577 870 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

448 663 €

EBITDA (2021) ?
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

122 195 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

97 688 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

73 783 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

21.1%

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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 13%. 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 72%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

13.375%

Financial autonomy (2021) ?
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

72.024%

Cash flow / Revenue (2021) ?
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

17.517%

Repayment capacity (2021) ?
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

0.45

Asset age ratio (2021) ?
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

38.6%

Solvency indicators evolution
SARL CTM 87

Sector positioning

Debt ratio
13.38 2021
2018
2020
2021
Q1: 2.33
Med: 24.39
Q3: 72.17
Good -38 pts over 3 years

In 2021, the debt ratio of SARL CTM 87 (13.38) 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
72.02% 2021
2018
2020
2021
Q1: 16.74%
Med: 36.79%
Q3: 54.14%
Excellent +19 pts over 3 years

In 2021, the financial autonomy of SARL CTM 87 (72.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.45 years 2021
2018
2020
2021
Q1: 0.0 years
Med: 0.24 years
Q3: 2.03 years
Average -22 pts over 3 years

In 2021, the repayment capacity of SARL CTM 87 (0.45) 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 463.56. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
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

463.558

Interest coverage (2021) ?
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

0.28

Liquidity indicators evolution
SARL CTM 87

Sector positioning

Liquidity ratio
463.56 2021
2018
2020
2021
Q1: 149.79
Med: 209.5
Q3: 298.85
Excellent

In 2021, the liquidity ratio of SARL CTM 87 (463.56) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.28x 2021
2018
2020
2021
Q1: 0.0x
Med: 0.15x
Q3: 1.82x
Good

In 2021, the interest coverage of SARL CTM 87 (0.3x) 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: 71 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. The gap of 32 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 121 days of revenue, i.e. 194 k€ to permanently finance. Over 2018-2021, WCR increased by +393%, requiring additional financing.

Operating WCR (2021) ?
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

193 875 €

Customer credit (2021) ?
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

71 j

Supplier credit (2021) ?
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 (2021) ?
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

2 j

WCR in days of revenue (2021) ?
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

121 j

WCR and payment terms evolution
SARL CTM 87

Positioning of SARL CTM 87 in its sector

Comparison with sector Installation de structures métalliques, chaudronnées et de tuyauterie

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of SARL CTM 87 is estimated at 131 556 € (range 61 513€ - 313 858€). With an EBITDA of 122 195€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.18x (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 2021
98 tx
61k€ 131k€ 313k€
131 556 € Range: 61 513€ - 313 858€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
122 195 € × 1.0x
Estimation 118 772 €
67 529€ - 374 852€
Revenue Multiple 30%
577 870 € × 0.18x
Estimation 104 267 €
45 309€ - 160 461€
Net Income Multiple 20%
73 783 € × 2.8x
Estimation 204 450 €
70 780€ - 391 469€
How is this estimate calculated?

This estimate is based on the analysis of 98 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 (Installation de structures métalliques, chaudronnées et de tuyauterie)

Compare SARL CTM 87 with other companies in the same sector:

Voir toutes les statistiques du secteur Installation de structures métalliques, chaudronnées et de tuyauterie

Frequently asked questions about SARL CTM 87

What is the revenue of SARL CTM 87 ?

The revenue of SARL CTM 87 in 2021 is 578 k€.

Is SARL CTM 87 profitable?

Yes, SARL CTM 87 generated a net profit of 74 k€ in 2021.

Where is the headquarters of SARL CTM 87 ?

The headquarters of SARL CTM 87 is located in LIMOGES (87280), in the department Haute-Vienne.

Where to find the tax return of SARL CTM 87 ?

The tax return of SARL CTM 87 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 SARL CTM 87 operate?

SARL CTM 87 operates in the sector Installation de structures métalliques, chaudronnées et de tuyauterie (NAF code 33.20A). See the 'Sector positioning' section above to compare the company with its competitors.