U.T.P.M. REALISATION : revenue, balance sheet and financial ratios

U.T.P.M. REALISATION is a French company founded 23 years ago, specialized in the sector Fabrication de carrosseries et remorques. Based in COUCY-LE-CHATEAU-AUFFRIQUE (02380), this company of category ETI shows in 2025 a revenue of 16.4 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 - U.T.P.M. REALISATION (SIREN 443927124)
Indicator 2025 2024 2021 2020 2019 2018 2017 2016
Revenue 16 392 914 € N/C 5 009 419 € 4 442 351 € 5 076 705 € 4 212 429 € 6 551 591 € 6 063 309 €
Net income 1 813 547 € 678 464 € 102 799 € 97 918 € -395 461 € 9 613 € 253 451 € 200 991 €
EBITDA 2 521 824 € N/C 58 934 € -105 949 € -525 015 € -361 381 € 174 509 € 151 583 €
Net margin 11.1% N/C 2.1% 2.2% -7.8% 0.2% 3.9% 3.3%

Revenue and income statement

In 2025, U.T.P.M. REALISATION achieves revenue of 16.4 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +11.7%. After deducting consumption (8.0 M€), gross margin stands at 8.4 M€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.5 M€, representing 15.4% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.8 M€, i.e. 11.1% 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

16 392 914 €

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

8 363 367 €

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

2 521 824 €

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

2 442 846 €

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

1 813 547 €

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

15.4%

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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 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 46%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.5% 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 (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

31.9%

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

46.247%

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

11.511%

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

0.679

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

25.2%

Solvency indicators evolution
U.T.P.M. REALISATION

Sector positioning

Debt ratio
31.9 2025
2021
2024
2025
Q1: 4.38
Med: 19.89
Q3: 52.0
Average

In 2025, the debt ratio of U.T.P.M. REALISATION (31.90) 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
46.25% 2025
2021
2024
2025
Q1: 39.48%
Med: 51.98%
Q3: 65.61%
Average -21 pts over 3 years

In 2025, the financial autonomy of U.T.P.M. REALISATION (46.2%) 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
0.68 years 2025
2021
2025
Q1: 0.11 years
Med: 1.16 years
Q3: 2.97 years
Good -37 pts over 2 years

In 2025, the repayment capacity of U.T.P.M. REALISATION (0.68) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 246.10. 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 2.0x. 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

246.099

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

2.036

Liquidity indicators evolution
U.T.P.M. REALISATION

Sector positioning

Liquidity ratio
246.1 2025
2021
2024
2025
Q1: 181.2
Med: 246.1
Q3: 368.65
Good -19 pts over 3 years

In 2025, the liquidity ratio of U.T.P.M. REALISATION (246.10) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
2.04x 2025
2021
2025
Q1: 0.21x
Med: 2.58x
Q3: 11.76x
Average -31 pts over 2 years

In 2025, the interest coverage of U.T.P.M. REALISATION (2.0x) 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: 79 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. The company must finance 23 days of gap between collections and payments. Inventory turnover is 64 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 135 days of revenue, i.e. 6.2 M€ to permanently finance. Over 2016-2025, WCR increased by +110%, requiring additional financing.

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

6 158 490 €

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

79 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

56 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

64 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

135 j

WCR and payment terms evolution
U.T.P.M. REALISATION

Positioning of U.T.P.M. REALISATION in its sector

Comparison with sector Fabrication de carrosseries et remorques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 933 287€ to 3 579 366€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
933k€ 2000k€ 3579k€
2 000 165 € Range: 933 287€ - 3 579 366€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 31 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 de carrosseries et remorques)

Compare U.T.P.M. REALISATION with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de carrosseries et remorques

Frequently asked questions about U.T.P.M. REALISATION

What is the revenue of U.T.P.M. REALISATION ?

The revenue of U.T.P.M. REALISATION in 2025 is 16.4 M€.

Is U.T.P.M. REALISATION profitable?

Yes, U.T.P.M. REALISATION generated a net profit of 1.8 M€ in 2025.

Where is the headquarters of U.T.P.M. REALISATION ?

The headquarters of U.T.P.M. REALISATION is located in COUCY-LE-CHATEAU-AUFFRIQUE (02380), in the department Aisne.

Where to find the tax return of U.T.P.M. REALISATION ?

The tax return of U.T.P.M. REALISATION 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 U.T.P.M. REALISATION operate?

U.T.P.M. REALISATION operates in the sector Fabrication de carrosseries et remorques (NAF code 29.20Z). See the 'Sector positioning' section above to compare the company with its competitors.