SOCIETE DE CONSTRUCTIONS EN ALLIAGES LEGERS : revenue, balance sheet and financial ratios

SOCIETE DE CONSTRUCTIONS EN ALLIAGES LEGERS is a French company founded 16 years ago, specialized in the sector Travaux de menuiserie métallique et serrurerie. Based in AIXE-SUR-VIENNE (87700), this company of category PME shows in 2025 a revenue of 2.9 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 - SOCIETE DE CONSTRUCTIONS EN ALLIAGES LEGERS (SIREN 521196329)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 885 217 € 3 040 348 € 2 683 509 € 2 579 260 € 1 847 092 € 2 147 186 € 2 012 317 € N/C 2 476 472 € 2 004 956 €
Net income 61 718 € 108 395 € 43 758 € 39 349 € 33 327 € 41 099 € 45 894 € 26 315 € 6 648 € -93 481 €
EBITDA 77 408 € 138 374 € 70 191 € 48 182 € 28 060 € 42 267 € 9 759 € N/C 35 326 € -51 353 €
Net margin 2.1% 3.6% 1.6% 1.5% 1.8% 1.9% 2.3% N/C 0.3% -4.7%

Revenue and income statement

In 2025, SOCIETE DE CONSTRUCTIONS EN ALLIAGES LEGERS achieves revenue of 2.9 M€. Revenue is growing positively over 10 years (CAGR: +4.1%). Slight decline of -5% vs 2024. After deducting consumption (1.5 M€), gross margin stands at 1.4 M€, i.e. a rate of 48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 77 k€, representing 2.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 62 k€, i.e. 2.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 885 217 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 381 415 €

EBITDA (2025) ?
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

77 408 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

66 639 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

61 718 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.7%

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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 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

42.147%

Financial autonomy (2025) ?
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

25.283%

Cash flow / Revenue (2025) ?
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

2.319%

Repayment capacity (2025) ?
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

1.901

Asset age ratio (2025) ?
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

5.6%

Solvency indicators evolution
SOCIETE DE CONSTRUCTIONS EN ALLIAGES LEGERS

Sector positioning

Debt ratio
42.15 2025
2023
2024
2025
Q1: 4.19
Med: 16.06
Q3: 36.01
Watch

In 2025, the debt ratio of SOCIETE DE CONSTRUCTIONS ... (42.15) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
25.28% 2025
2023
2024
2025
Q1: 31.82%
Med: 48.6%
Q3: 62.94%
Watch

In 2025, the financial autonomy of SOCIETE DE CONSTRUCTIONS ... (25.3%) 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
1.9 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.46 years
Q3: 1.44 years
Watch

In 2025, the repayment capacity of SOCIETE DE CONSTRUCTIONS ... (1.90) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 150.48. 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 4.5x. Financial charges are adequately covered by operations.

Liquidity ratio (2025) ?
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

150.481

Interest coverage (2025) ?
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

4.55

Liquidity indicators evolution
SOCIETE DE CONSTRUCTIONS EN ALLIAGES LEGERS

Sector positioning

Liquidity ratio
150.48 2025
2023
2024
2025
Q1: 169.06
Med: 226.21
Q3: 323.06
Watch

In 2025, the liquidity ratio of SOCIETE DE CONSTRUCTIONS ... (150.48) 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
4.55x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.15x
Q3: 4.05x
Excellent

In 2025, the interest coverage of SOCIETE DE CONSTRUCTIONS ... (4.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 24 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 51 days of revenue, i.e. 409 k€ to permanently finance. Notable WCR improvement over the period (-30%), freeing up cash.

Operating WCR (2025) ?
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

408 633 €

Customer credit (2025) ?
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

54 j

Supplier credit (2025) ?
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

64 j

Inventory turnover (2025) ?
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

24 j

WCR in days of revenue (2025) ?
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

51 j

WCR and payment terms evolution
SOCIETE DE CONSTRUCTIONS EN ALLIAGES LEGERS

Positioning of SOCIETE DE CONSTRUCTIONS EN ALLIAGES LEGERS in its sector

Comparison with sector Travaux de menuiserie métallique et serrurerie

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (21 transactions). This range of 116 964€ to 404 595€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
116k€ 257k€ 404k€
257 146 € Range: 116 964€ - 404 595€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 21 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 métallique et serrurerie)

Compare SOCIETE DE CONSTRUCTIONS EN ALLIAGES LEGERS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie métallique et serrurerie

Frequently asked questions about SOCIETE DE CONSTRUCTIONS EN ALLIAGES LEGERS

What is the revenue of SOCIETE DE CONSTRUCTIONS EN ALLIAGES LEGERS ?

The revenue of SOCIETE DE CONSTRUCTIONS EN ALLIAGES LEGERS in 2025 is 2.9 M€.

Is SOCIETE DE CONSTRUCTIONS EN ALLIAGES LEGERS profitable?

Yes, SOCIETE DE CONSTRUCTIONS EN ALLIAGES LEGERS generated a net profit of 62 k€ in 2025.

Where is the headquarters of SOCIETE DE CONSTRUCTIONS EN ALLIAGES LEGERS ?

The headquarters of SOCIETE DE CONSTRUCTIONS EN ALLIAGES LEGERS is located in AIXE-SUR-VIENNE (87700), in the department Haute-Vienne.

Where to find the tax return of SOCIETE DE CONSTRUCTIONS EN ALLIAGES LEGERS ?

The tax return of SOCIETE DE CONSTRUCTIONS EN ALLIAGES LEGERS 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 SOCIETE DE CONSTRUCTIONS EN ALLIAGES LEGERS operate?

SOCIETE DE CONSTRUCTIONS EN ALLIAGES LEGERS operates in the sector Travaux de menuiserie métallique et serrurerie (NAF code 43.32B). See the 'Sector positioning' section above to compare the company with its competitors.