SOC FRANC COMTOISE TOURNERIE : revenue, balance sheet and financial ratios

SOC FRANC COMTOISE TOURNERIE is a French company founded 45 years ago, specialized in the sector Fabrication de charpentes et d'autres menuiseries. Based in SAUVIGNEY-LES-PESMES (70140), this company of category PME shows in 2022 a revenue of 2.5 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 - SOC FRANC COMTOISE TOURNERIE (SIREN 321101503)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 2 450 261 € N/C N/C 1 841 167 € 867 429 € 1 003 104 € N/C
Net income 245 147 € 202 230 € 256 822 € 246 187 € 291 294 € 81 155 € 82 987 €
EBITDA 447 365 € N/C N/C 418 574 € 8 852 € 108 460 € N/C
Net margin 10.0% N/C N/C 13.4% 33.6% 8.1% N/C

Revenue and income statement

In 2022, SOC FRANC COMTOISE TOURNERIE achieves revenue of 2.5 M€. Over the period 2017-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +19.6%. After deducting consumption (929 k€), gross margin stands at 1.5 M€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 447 k€, representing 18.3% 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 245 k€, i.e. 10.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 450 261 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 521 400 €

EBITDA (2022) ?
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

447 365 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

347 740 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

245 147 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

18.3%

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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 33%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 53%. 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 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.9% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

32.544%

Financial autonomy (2022) ?
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

53.246%

Cash flow / Revenue (2022) ?
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

13.879%

Repayment capacity (2022) ?
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

1.588

Asset age ratio (2022) ?
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

47.5%

Solvency indicators evolution
SOC FRANC COMTOISE TOURNERIE

Sector positioning

Debt ratio
32.54 2022
2020
2021
2022
Q1: 7.32
Med: 33.17
Q3: 92.22
Good

In 2022, the debt ratio of SOC FRANC COMTOISE TOURNERIE (32.54) 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
53.25% 2022
2020
2021
2022
Q1: 15.31%
Med: 36.87%
Q3: 54.61%
Good

In 2022, the financial autonomy of SOC FRANC COMTOISE TOURNERIE (53.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.59 years 2022
2022
Q1: 0.01 years
Med: 0.9 years
Q3: 2.84 years
Average

In 2022, the repayment capacity of SOC FRANC COMTOISE TOURNERIE (1.59) 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 234.77. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2022) ?
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

234.773

Interest coverage (2022) ?
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

0.208

Liquidity indicators evolution
SOC FRANC COMTOISE TOURNERIE

Sector positioning

Liquidity ratio
234.77 2022
2020
2021
2022
Q1: 149.59
Med: 211.2
Q3: 308.84
Good -19 pts over 3 years

In 2022, the liquidity ratio of SOC FRANC COMTOISE TOURNERIE (234.77) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.21x 2022
2022
Q1: 0.0x
Med: 1.01x
Q3: 4.04x
Average

In 2022, the interest coverage of SOC FRANC COMTOISE TOURNERIE (0.2x) 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: 150 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 99 days. The gap of 51 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 54 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 182 days of revenue, i.e. 1.2 M€ to permanently finance.

Operating WCR (2022) ?
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

1 239 293 €

Customer credit (2022) ?
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

150 j

Supplier credit (2022) ?
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

99 j

Inventory turnover (2022) ?
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

54 j

WCR in days of revenue (2022) ?
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

182 j

WCR and payment terms evolution
SOC FRANC COMTOISE TOURNERIE

Positioning of SOC FRANC COMTOISE TOURNERIE 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 278 235€ to 1 618 598€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
278k€ 580k€ 1618k€
580 252 € Range: 278 235€ - 1 618 598€
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 SOC FRANC COMTOISE TOURNERIE with other companies in the same sector:

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

Frequently asked questions about SOC FRANC COMTOISE TOURNERIE

What is the revenue of SOC FRANC COMTOISE TOURNERIE ?

The revenue of SOC FRANC COMTOISE TOURNERIE in 2022 is 2.5 M€.

Is SOC FRANC COMTOISE TOURNERIE profitable?

Yes, SOC FRANC COMTOISE TOURNERIE generated a net profit of 245 k€ in 2022.

Where is the headquarters of SOC FRANC COMTOISE TOURNERIE ?

The headquarters of SOC FRANC COMTOISE TOURNERIE is located in SAUVIGNEY-LES-PESMES (70140), in the department Haute-Saone.

Where to find the tax return of SOC FRANC COMTOISE TOURNERIE ?

The tax return of SOC FRANC COMTOISE TOURNERIE 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 SOC FRANC COMTOISE TOURNERIE operate?

SOC FRANC COMTOISE TOURNERIE 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.