SIREN : 490386000
SPJ MENUISERIE is a French company founded 19 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in LA GARDE (83130), this company of category PME shows in 2024 a revenue of 2.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 2 350 463 € | 2 694 553 € | 2 781 170 € | 2 761 653 € | 2 983 278 € | 3 307 148 € | 4 290 878 € | 4 696 122 € | 4 003 615 € |
| Net income | 57 978 € | 68 585 € | -57 734 € | 60 689 € | 56 833 € | 69 077 € | 3 273 € | 302 862 € | 252 932 € |
| EBITDA | 78 706 € | 35 832 € | -91 015 € | 66 732 € | 43 875 € | 93 269 € | 37 575 € | 493 652 € | 343 159 € |
| Net margin | 2.5% | 2.5% | -2.1% | 2.2% | 1.9% | 2.1% | 0.1% | 6.4% | 6.3% |
In 2024, SPJ MENUISERIE achieves revenue of 2.4 M€. Revenue is declining over the period 2016-2024 (CAGR: -6.4%). Significant drop of -13% vs 2023. After deducting consumption (1.3 M€), gross margin stands at 1.0 M€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 79 k€, representing 3.3% of revenue. Positive scissor effect: EBITDA margin improves by +2.0 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 58 k€, i.e. 2.5% of revenue. This profit can be retained or distributed to shareholders.
2 350 463 €
1 045 696 €
78 706 €
84 031 €
57 978 €
3.3%
The debt ratio (= Financial debt / Equity x 100) stands at 18%. 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 47%. 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 1.5 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.
17.542%
47.161%
2.294%
1.482
19.5%
In 2024, the debt ratio of SPJ MENUISERIE (17.54) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of SPJ MENUISERIE (47.2%) 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.
In 2024, the repayment capacity of SPJ MENUISERIE (1.48) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 204.21. 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 5.4x. Operating income very largely covers interest expenses: high safety margin.
204.211
5.357
In 2024, the liquidity ratio of SPJ MENUISERIE (204.21) 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.
In 2024, the interest coverage of SPJ MENUISERIE (5.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 79 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. The gap of 40 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 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 83 days of revenue, i.e. 541 k€ to permanently finance. Notable WCR improvement over the period (-26%), freeing up cash.
540 842 €
79 j
39 j
16 j
83 j
Based on 51 transactions of similar company sales
in 2024,
the value of SPJ MENUISERIE is estimated at
201 356 €
(range 102 003€ - 291 142€).
With an EBITDA of 78 706€, the sector multiple of 1.6x is applied.
The price/revenue ratio is 0.14x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 51 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SPJ MENUISERIE with other companies in the same sector:
Voir toutes les statistiques du secteur Travaux de menuiserie bois et PVC
The revenue of SPJ MENUISERIE in 2024 is 2.4 M€.
Yes, SPJ MENUISERIE generated a net profit of 58 k€ in 2024.
The headquarters of SPJ MENUISERIE is located in LA GARDE (83130), in the department Var.
The tax return of SPJ MENUISERIE 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).
SPJ MENUISERIE operates in the sector Travaux de menuiserie bois et PVC (NAF code 43.32A). See the 'Sector positioning' section above to compare the company with its competitors.