SOUS-TRAITANCE INDUSTRIELLE AMEUBLEMENT : revenue, balance sheet and financial ratios

SOUS-TRAITANCE INDUSTRIELLE AMEUBLEMENT is a French company founded 18 years ago, specialized in the sector Fabrication d’autres meubles et industries connexes de l’ameublement. Based in NEUFCHATEAU (88300), this company of category PME shows in 2019 a revenue of 382 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOUS-TRAITANCE INDUSTRIELLE AMEUBLEMENT (SIREN 499433647)
Indicator 2019 2018 2017
Revenue 381 799 € 330 613 € 374 640 €
Net income 17 719 € 1 525 € 57 857 €
EBITDA 41 793 € 14 694 € 86 695 €
Net margin 4.6% 0.5% 15.4%

Revenue and income statement

In 2019, SOUS-TRAITANCE INDUSTRIELLE AMEUBLEMENT achieves revenue of 382 k€. Revenue is growing positively over 3 years (CAGR: +1.0%). Vs 2018, growth of +15% (331 k€ -> 382 k€). After deducting consumption (144 k€), gross margin stands at 237 k€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 42 k€, representing 10.9% of revenue. Positive scissor effect: EBITDA margin improves by +6.5 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 18 k€, i.e. 4.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

381 799 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

237 468 €

EBITDA (2019) ?
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

41 793 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

21 640 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

17 719 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.9%

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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 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). 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 10.0% 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 (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

23.404%

Financial autonomy (2019) ?
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

15.942%

Cash flow / Revenue (2019) ?
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

10.007%

Repayment capacity (2019) ?
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

1.563

Asset age ratio (2019) ?
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

38.7%

Solvency indicators evolution
SOUS-TRAITANCE INDUSTRIELLE AMEUBLEMENT

Sector positioning

Debt ratio
23.4 2019
2017
2018
2019
Q1: 1.37
Med: 24.06
Q3: 86.07
Good +24 pts over 3 years

In 2019, the debt ratio of SOUS-TRAITANCE INDUSTRIEL... (23.40) 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
15.94% 2019
2017
2018
2019
Q1: 14.46%
Med: 35.78%
Q3: 58.54%
Average

In 2019, the financial autonomy of SOUS-TRAITANCE INDUSTRIEL... (15.9%) 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
1.56 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.13 years
Q3: 1.41 years
Average +50 pts over 3 years

In 2019, the repayment capacity of SOUS-TRAITANCE INDUSTRIEL... (1.56) 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 515.35. 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 2.1x. Financial charges are adequately covered by operations.

Liquidity ratio (2019) ?
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

515.352

Interest coverage (2019) ?
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

2.142

Liquidity indicators evolution
SOUS-TRAITANCE INDUSTRIELLE AMEUBLEMENT

Sector positioning

Liquidity ratio
515.35 2019
2017
2018
2019
Q1: 118.61
Med: 191.44
Q3: 313.13
Excellent

In 2019, the liquidity ratio of SOUS-TRAITANCE INDUSTRIEL... (515.35) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
2.14x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.05x
Q3: 2.82x
Good

In 2019, the interest coverage of SOUS-TRAITANCE INDUSTRIEL... (2.1x) 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: 113 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. The gap of 69 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 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 89 days of revenue, i.e. 95 k€ to permanently finance. Over 2017-2019, WCR increased by +2516%, requiring additional financing.

Operating WCR (2019) ?
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

94 568 €

Customer credit (2019) ?
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

113 j

Supplier credit (2019) ?
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

44 j

Inventory turnover (2019) ?
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

2 j

WCR in days of revenue (2019) ?
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

89 j

WCR and payment terms evolution
SOUS-TRAITANCE INDUSTRIELLE AMEUBLEMENT

Positioning of SOUS-TRAITANCE INDUSTRIELLE AMEUBLEMENT in its sector

Comparison with sector Fabrication d’autres meubles et industries connexes de l’ameublement

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 39 586€ to 251 579€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2019
Indicative
39k€ 104k€ 251k€
104 522 € Range: 39 586€ - 251 579€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 40 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 d’autres meubles et industries connexes de l’ameublement)

Compare SOUS-TRAITANCE INDUSTRIELLE AMEUBLEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d’autres meubles et industries connexes de l’ameublement

Frequently asked questions about SOUS-TRAITANCE INDUSTRIELLE AMEUBLEMENT

What is the revenue of SOUS-TRAITANCE INDUSTRIELLE AMEUBLEMENT ?

The revenue of SOUS-TRAITANCE INDUSTRIELLE AMEUBLEMENT in 2019 is 382 k€.

Is SOUS-TRAITANCE INDUSTRIELLE AMEUBLEMENT profitable?

Yes, SOUS-TRAITANCE INDUSTRIELLE AMEUBLEMENT generated a net profit of 18 k€ in 2019.

Where is the headquarters of SOUS-TRAITANCE INDUSTRIELLE AMEUBLEMENT ?

The headquarters of SOUS-TRAITANCE INDUSTRIELLE AMEUBLEMENT is located in NEUFCHATEAU (88300), in the department Vosges.

Where to find the tax return of SOUS-TRAITANCE INDUSTRIELLE AMEUBLEMENT ?

The tax return of SOUS-TRAITANCE INDUSTRIELLE AMEUBLEMENT 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 SOUS-TRAITANCE INDUSTRIELLE AMEUBLEMENT operate?

SOUS-TRAITANCE INDUSTRIELLE AMEUBLEMENT operates in the sector Fabrication d’autres meubles et industries connexes de l’ameublement (NAF code 31.09B). See the 'Sector positioning' section above to compare the company with its competitors.