SARL M.C.P. MACONNERIE CHARPENTE PLATRERIE : revenue, balance sheet and financial ratios

SARL M.C.P. MACONNERIE CHARPENTE PLATRERIE is a French company founded 16 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in SAUBENS (31600), this company of category PME shows in 2015 a revenue of 98 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 - SARL M.C.P. MACONNERIE CHARPENTE PLATRERIE (SIREN 520000852)
Indicator 2015 2014
Revenue 97 507 € 112 743 €
Net income 7 151 € 32 414 €
EBITDA 15 092 € 40 657 €
Net margin 7.3% 28.8%

Revenue and income statement

In 2015, SARL M.C.P. MACONNERIE CHARPENTE PLATRERIE achieves revenue of 98 k€. Significant drop of -14% vs 2014. After deducting consumption (9 k€), gross margin stands at 89 k€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 15 k€, representing 15.5% of revenue. Warning negative scissor effect: despite revenue change (-14%), EBITDA varies by -63%, reducing margin by 20.6 pts. This reflects costs rising faster than 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 7 k€, i.e. 7.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2015) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

97 507 €

Gross margin (2015) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

88 705 €

EBITDA (2015) ?
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

15 092 €

EBIT (2015) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

7 392 €

Net income (2015) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

7 151 €

EBITDA margin (2015) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

15.5%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -23%. 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 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 15.2% 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 (2015) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-23.018%

Financial autonomy (2015) ?
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

15.744%

Cash flow / Revenue (2015) ?
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

15.232%

Repayment capacity (2015) ?
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

0.0

Asset age ratio (2015) ?
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

15.3%

Solvency indicators evolution
SARL M.C.P. MACONNERIE CHARPENTE PLATRERIE

Sector positioning

Debt ratio
-23.02 2015
2014
2015
Q1: 0.0
Med: 6.41
Q3: 47.64
Excellent -50 pts over 2 years

In 2015, the debt ratio of SARL M.C.P. MACONNERIE CH... (-23.02) 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
15.74% 2015
2014
2015
Q1: 1.16%
Med: 17.53%
Q3: 40.72%
Average -28 pts over 2 years

In 2015, the financial autonomy of SARL M.C.P. MACONNERIE CH... (15.7%) 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
0.0 years 2015
2014
2015
Q1: 0.0 years
Med: 0.0 years
Q3: 0.5 years
Excellent -25 pts over 2 years

In 2015, the repayment capacity of SARL M.C.P. MACONNERIE CH... (0.00) 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 46.99. 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 1.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2015) ?
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

46.991

Interest coverage (2015) ?
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

0.994

Liquidity indicators evolution
SARL M.C.P. MACONNERIE CHARPENTE PLATRERIE

Sector positioning

Liquidity ratio
46.99 2015
2014
2015
Q1: 102.58
Med: 143.29
Q3: 223.82
Watch

In 2015, the liquidity ratio of SARL M.C.P. MACONNERIE CH... (46.99) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.99x 2015
2014
2015
Q1: 0.0x
Med: 0.0x
Q3: 2.15x
Good +37 pts over 2 years

In 2015, the interest coverage of SARL M.C.P. MACONNERIE CH... (1.0x) 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: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 110 days. Excellent situation: suppliers finance 91 days of the operating cycle (retail model). WCR is negative (-122 days): operations structurally generate cash.

Operating WCR (2015) ?
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

-32 937 €

Customer credit (2015) ?
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

19 j

Supplier credit (2015) ?
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

110 j

Inventory turnover (2015) ?
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

0 j

WCR in days of revenue (2015) ?
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

-122 j

WCR and payment terms evolution
SARL M.C.P. MACONNERIE CHARPENTE PLATRERIE

Positioning of SARL M.C.P. MACONNERIE CHARPENTE PLATRERIE in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Based on 274 transactions of similar company sales (all years), the value of SARL M.C.P. MACONNERIE CHARPENTE PLATRERIE is estimated at 23 971 € (range 10 773€ - 40 975€). With an EBITDA of 15 092€, the sector multiple of 2.0x is applied. The price/revenue ratio is 0.17x (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.

Estimated enterprise value 2015
274 transactions
10k€ 23k€ 40k€
23 971 € Range: 10 773€ - 40 975€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
15 092 € × 2.0x
Estimation 30 656 €
12 769€ - 49 977€
Revenue Multiple 30%
97 507 € × 0.17x
Estimation 16 533 €
9 283€ - 28 577€
Net Income Multiple 20%
7 151 € × 2.6x
Estimation 18 418 €
8 019€ - 37 070€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 274 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 maçonnerie générale et gros œuvre de bâtiment)

Compare SARL M.C.P. MACONNERIE CHARPENTE PLATRERIE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about SARL M.C.P. MACONNERIE CHARPENTE PLATRERIE

What is the revenue of SARL M.C.P. MACONNERIE CHARPENTE PLATRERIE ?

The revenue of SARL M.C.P. MACONNERIE CHARPENTE PLATRERIE in 2015 is 98 k€.

Is SARL M.C.P. MACONNERIE CHARPENTE PLATRERIE profitable?

Yes, SARL M.C.P. MACONNERIE CHARPENTE PLATRERIE generated a net profit of 7 k€ in 2015.

Where is the headquarters of SARL M.C.P. MACONNERIE CHARPENTE PLATRERIE ?

The headquarters of SARL M.C.P. MACONNERIE CHARPENTE PLATRERIE is located in SAUBENS (31600), in the department Haute-Garonne.

Where to find the tax return of SARL M.C.P. MACONNERIE CHARPENTE PLATRERIE ?

The tax return of SARL M.C.P. MACONNERIE CHARPENTE PLATRERIE 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 M.C.P. MACONNERIE CHARPENTE PLATRERIE operate?

SARL M.C.P. MACONNERIE CHARPENTE PLATRERIE operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.