ART BOIS - UMB : revenue, balance sheet and financial ratios

ART BOIS - UMB is a French company founded 23 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in CAME (64520), this company of category PME shows in 2024 a revenue of 38.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - ART BOIS - UMB (SIREN 442949392)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 38 094 428 € 39 096 744 € 38 059 153 € 34 692 016 € 25 491 880 € 24 009 125 € 22 958 777 € 20 413 462 € 18 309 403 €
Net income 204 208 € 1 204 925 € 1 685 463 € 1 345 905 € 463 438 € 162 221 € 178 406 € 254 011 € 283 357 €
EBITDA 596 461 € 1 080 321 € 1 981 861 € 1 902 186 € 937 287 € 576 037 € 532 055 € 472 776 € 421 627 €
Net margin 0.5% 3.1% 4.4% 3.9% 1.8% 0.7% 0.8% 1.2% 1.5%

Revenue and income statement

In 2024, ART BOIS - UMB achieves revenue of 38.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.6%. Slight decline of -3% vs 2023. After deducting consumption (31.6 M€), gross margin stands at 6.5 M€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 596 k€, representing 1.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 204 k€, i.e. 0.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

38 094 428 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 486 418 €

EBITDA (2024) ?
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

596 461 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

498 206 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

204 208 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.6%

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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 74%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 15.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

74.432%

Financial autonomy (2024) ?
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

35.265%

Cash flow / Revenue (2024) ?
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

0.764%

Repayment capacity (2024) ?
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

15.901

Asset age ratio (2024) ?
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

64.2%

Solvency indicators evolution
ART BOIS - UMB

Sector positioning

Debt ratio
74.43 2024
2022
2023
2024
Q1: 2.09
Med: 17.77
Q3: 57.11
Average

In 2024, the debt ratio of ART BOIS - UMB (74.43) 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
35.27% 2024
2022
2023
2024
Q1: 25.79%
Med: 46.44%
Q3: 64.15%
Average

In 2024, the financial autonomy of ART BOIS - UMB (35.3%) 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
15.9 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.37 years
Q3: 2.35 years
Watch

In 2024, the repayment capacity of ART BOIS - UMB (15.90) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 214.92. 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 51.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

214.92

Interest coverage (2024) ?
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

51.529

Liquidity indicators evolution
ART BOIS - UMB

Sector positioning

Liquidity ratio
214.92 2024
2022
2023
2024
Q1: 160.67
Med: 234.91
Q3: 352.85
Average -5 pts over 3 years

In 2024, the liquidity ratio of ART BOIS - UMB (214.92) 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
51.53x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.36x
Q3: 8.55x
Excellent

In 2024, the interest coverage of ART BOIS - UMB (51.5x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Inventory turnover is 51 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 115 days of revenue, i.e. 12.2 M€ to permanently finance. Over 2016-2024, WCR increased by +128%, requiring additional financing.

Operating WCR (2024) ?
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

12 156 313 €

Customer credit (2024) ?
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

54 j

Supplier credit (2024) ?
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

58 j

Inventory turnover (2024) ?
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

51 j

WCR in days of revenue (2024) ?
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

115 j

WCR and payment terms evolution
ART BOIS - UMB

Positioning of ART BOIS - UMB in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 1 896 882€ to 3 286 261€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1896k€ 2559k€ 3286k€
2 559 318 € Range: 1 896 882€ - 3 286 261€
NAF 5 année 2024

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 (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare ART BOIS - UMB with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about ART BOIS - UMB

What is the revenue of ART BOIS - UMB ?

The revenue of ART BOIS - UMB in 2024 is 38.1 M€.

Is ART BOIS - UMB profitable?

Yes, ART BOIS - UMB generated a net profit of 204 k€ in 2024.

Where is the headquarters of ART BOIS - UMB ?

The headquarters of ART BOIS - UMB is located in CAME (64520), in the department Pyrenees-Atlantiques.

Where to find the tax return of ART BOIS - UMB ?

The tax return of ART BOIS - UMB 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 ART BOIS - UMB operate?

ART BOIS - UMB operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.