SOCIETE DES CHARPENTES FOURNIER : revenue, balance sheet and financial ratios

SOCIETE DES CHARPENTES FOURNIER is a French company founded 55 years ago, specialized in the sector Travaux de charpente. Based in LE POIRE-SUR-VIE (85170), this company of category GE shows in 2023 a revenue of 16.1 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 DES CHARPENTES FOURNIER (SIREN 547141747)
Indicator 2023 2022 2021 2020 2019 2018 2016 2015 2014
Revenue 16 113 207 € 13 284 219 € 11 085 254 € 8 323 576 € 10 563 886 € 7 960 321 € 8 451 404 € 6 230 083 € 9 422 326 €
Net income 1 246 462 € 442 987 € 364 238 € -126 025 € 370 474 € -82 919 € 373 978 € -243 306 € 319 722 €
EBITDA 2 074 050 € 670 684 € 714 570 € 72 984 € 564 304 € -34 861 € 405 418 € -114 160 € 530 331 €
Net margin 7.7% 3.3% 3.3% -1.5% 3.5% -1.0% 4.4% -3.9% 3.4%

Revenue and income statement

In 2023, SOCIETE DES CHARPENTES FOURNIER achieves revenue of 16.1 M€. Over the period 2014-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +6.1%. Vs 2022, growth of +21% (13.3 M€ -> 16.1 M€). After deducting consumption (5.9 M€), gross margin stands at 10.2 M€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.1 M€, representing 12.9% of revenue. Positive scissor effect: EBITDA margin improves by +7.8 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.2 M€, i.e. 7.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

16 113 207 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

10 209 089 €

EBITDA (2023) ?
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

2 074 050 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 864 308 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 246 462 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.9%

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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 0%. 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 36%. The balance between equity and debt is satisfactory. Cash flow represents 8.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2023) ?
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

36.159%

Cash flow / Revenue (2023) ?
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

8.89%

Repayment capacity (2023) ?
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 (2023) ?
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

34.4%

Solvency indicators evolution
SOCIETE DES CHARPENTES FOURNIER

Sector positioning

Debt ratio
0.0 2023
2021
2022
2023
Q1: 8.85
Med: 30.9
Q3: 75.25
Excellent

In 2023, the debt ratio of SOCIETE DES CHARPENTES FO... (0.00) 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
36.16% 2023
2021
2022
2023
Q1: 21.92%
Med: 39.19%
Q3: 57.36%
Average -29 pts over 3 years

In 2023, the financial autonomy of SOCIETE DES CHARPENTES FO... (36.2%) 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 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.6 years
Q3: 1.85 years
Excellent

In 2023, the repayment capacity of SOCIETE DES CHARPENTES FO... (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 112.30. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2023) ?
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

112.304

Interest coverage (2023) ?
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

1.127

Liquidity indicators evolution
SOCIETE DES CHARPENTES FOURNIER

Sector positioning

Liquidity ratio
112.3 2023
2021
2022
2023
Q1: 156.02
Med: 224.45
Q3: 319.74
Watch -32 pts over 3 years

In 2023, the liquidity ratio of SOCIETE DES CHARPENTES FO... (112.30) 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
1.13x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.66x
Q3: 2.98x
Good +16 pts over 3 years

In 2023, the interest coverage of SOCIETE DES CHARPENTES FO... (1.1x) 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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 117 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 29 days of revenue, i.e. 1.3 M€ to permanently finance. Notable WCR improvement over the period (-32%), freeing up cash.

Operating WCR (2023) ?
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

1 304 525 €

Customer credit (2023) ?
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

44 j

Supplier credit (2023) ?
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

51 j

Inventory turnover (2023) ?
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

117 j

WCR in days of revenue (2023) ?
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

29 j

WCR and payment terms evolution
SOCIETE DES CHARPENTES FOURNIER

Positioning of SOCIETE DES CHARPENTES FOURNIER in its sector

Comparison with sector Travaux de charpente

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of SOCIETE DES CHARPENTES FOURNIER is estimated at 3 755 362 € (range 1 791 851€ - 6 165 620€). With an EBITDA of 2 074 050€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.16x (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 2023
113 transactions
1791k€ 3755k€ 6165k€
3 755 362 € Range: 1 791 851€ - 6 165 620€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 074 050 € × 2.2x
Estimation 4 665 908 €
1 925 865€ - 7 486 411€
Revenue Multiple 30%
16 113 207 € × 0.16x
Estimation 2 499 051 €
1 624 865€ - 4 090 062€
Net Income Multiple 20%
1 246 462 € × 2.7x
Estimation 3 363 466 €
1 707 299€ - 5 976 980€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 113 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 charpente)

Compare SOCIETE DES CHARPENTES FOURNIER with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de charpente

Frequently asked questions about SOCIETE DES CHARPENTES FOURNIER

What is the revenue of SOCIETE DES CHARPENTES FOURNIER ?

The revenue of SOCIETE DES CHARPENTES FOURNIER in 2023 is 16.1 M€.

Is SOCIETE DES CHARPENTES FOURNIER profitable?

Yes, SOCIETE DES CHARPENTES FOURNIER generated a net profit of 1.2 M€ in 2023.

Where is the headquarters of SOCIETE DES CHARPENTES FOURNIER ?

The headquarters of SOCIETE DES CHARPENTES FOURNIER is located in LE POIRE-SUR-VIE (85170), in the department Vendee.

Where to find the tax return of SOCIETE DES CHARPENTES FOURNIER ?

The tax return of SOCIETE DES CHARPENTES FOURNIER 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 DES CHARPENTES FOURNIER operate?

SOCIETE DES CHARPENTES FOURNIER operates in the sector Travaux de charpente (NAF code 43.91A). See the 'Sector positioning' section above to compare the company with its competitors.