SOCIETE DE POSE DE CLOISON ET MANUTENTION : revenue, balance sheet and financial ratios

SOCIETE DE POSE DE CLOISON ET MANUTENTION is a French company founded 39 years ago, specialized in the sector Autres travaux de finition. Based in CARRIERES-SUR-SEINE (78420), this company of category PME shows in 2021 a revenue of 4.6 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 POSE DE CLOISON ET MANUTENTION (SIREN 339199994)
Indicator 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 4 638 423 € 2 517 051 € 3 688 672 € 3 977 574 € 3 406 727 € 5 460 650 € 5 722 305 € 6 749 261 €
Net income 30 535 € -260 180 € 22 638 € 30 887 € 59 081 € 17 397 € 42 106 € 190 930 €
EBITDA -335 997 € -796 743 € 181 731 € 58 870 € -368 576 € -314 976 € -454 555 € 331 359 €
Net margin 0.7% -10.3% 0.6% 0.8% 1.7% 0.3% 0.7% 2.8%

Revenue and income statement

In 2021, SOCIETE DE POSE DE CLOISON ET MANUTENTION achieves revenue of 4.6 M€. Revenue is declining over the period 2014-2021 (CAGR: -5.2%). Vs 2020, growth of +84% (2.5 M€ -> 4.6 M€). After deducting consumption (1.5 M€), gross margin stands at 3.1 M€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -336 k€, representing -7.2% of revenue. Positive scissor effect: EBITDA margin improves by +24.4 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 31 k€, i.e. 0.7% 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

4 638 423 €

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

3 125 618 €

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

-335 997 €

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

-322 888 €

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

30 535 €

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

-7.2%

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 172%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

172.04%

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

15.422%

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

-8.787%

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

-1.133

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

31.2%

Solvency indicators evolution
SOCIETE DE POSE DE CLOISON ET MANUTENTION

Sector positioning

Debt ratio
172.04 2021
2019
2020
2021
Q1: 0.48
Med: 20.22
Q3: 90.92
Average

In 2021, the debt ratio of SOCIETE DE POSE DE CLOISO... (172.04) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
15.42% 2021
2019
2020
2021
Q1: 8.14%
Med: 28.46%
Q3: 49.95%
Average -13 pts over 3 years

In 2021, the financial autonomy of SOCIETE DE POSE DE CLOISO... (15.4%) 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
-1.13 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.02 years
Q3: 1.52 years
Excellent -53 pts over 3 years

In 2021, the repayment capacity of SOCIETE DE POSE DE CLOISO... (-1.13) 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 152.00. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

151.996

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

-3.707

Liquidity indicators evolution
SOCIETE DE POSE DE CLOISON ET MANUTENTION

Sector positioning

Liquidity ratio
152.0 2021
2019
2020
2021
Q1: 136.28
Med: 196.1
Q3: 326.28
Average -23 pts over 3 years

In 2021, the liquidity ratio of SOCIETE DE POSE DE CLOISO... (152.00) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-3.71x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.59x
Average -50 pts over 3 years

In 2021, the interest coverage of SOCIETE DE POSE DE CLOISO... (-3.7x) 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: 69 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. The company must finance 20 days of gap between collections and payments. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 64 days of revenue, i.e. 830 k€ to permanently finance.

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

829 582 €

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

69 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

49 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

10 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

64 j

WCR and payment terms evolution
SOCIETE DE POSE DE CLOISON ET MANUTENTION

Positioning of SOCIETE DE POSE DE CLOISON ET MANUTENTION in its sector

Comparison with sector Autres travaux de finition

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 441 787€ to 880 274€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
441k€ 662k€ 880k€
662 045 € Range: 441 787€ - 880 274€
NAF 4 année 2021 Aggregated at NAF sub-class level

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Autres travaux de finition)

Compare SOCIETE DE POSE DE CLOISON ET MANUTENTION with other companies in the same sector:

Voir toutes les statistiques du secteur Autres travaux de finition

Frequently asked questions about SOCIETE DE POSE DE CLOISON ET MANUTENTION

What is the revenue of SOCIETE DE POSE DE CLOISON ET MANUTENTION ?

The revenue of SOCIETE DE POSE DE CLOISON ET MANUTENTION in 2021 is 4.6 M€.

Is SOCIETE DE POSE DE CLOISON ET MANUTENTION profitable?

Yes, SOCIETE DE POSE DE CLOISON ET MANUTENTION generated a net profit of 31 k€ in 2021.

Where is the headquarters of SOCIETE DE POSE DE CLOISON ET MANUTENTION ?

The headquarters of SOCIETE DE POSE DE CLOISON ET MANUTENTION is located in CARRIERES-SUR-SEINE (78420), in the department Yvelines.

Where to find the tax return of SOCIETE DE POSE DE CLOISON ET MANUTENTION ?

The tax return of SOCIETE DE POSE DE CLOISON ET MANUTENTION 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 POSE DE CLOISON ET MANUTENTION operate?

SOCIETE DE POSE DE CLOISON ET MANUTENTION operates in the sector Autres travaux de finition (NAF code 43.39Z). See the 'Sector positioning' section above to compare the company with its competitors.