ARTISANS DU BOIS & DE LA COUVERTURE REUNIS : revenue, balance sheet and financial ratios

ARTISANS DU BOIS & DE LA COUVERTURE REUNIS is a French company founded 19 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in SAINT-NICOLAS-DE-LA-TAILLE (76170), this company of category PME shows in 2024 a revenue of 17.3 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

Financial history - ARTISANS DU BOIS & DE LA COUVERTURE REUNIS (SIREN 491987285)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 17 323 693 € 17 679 973 € 19 464 809 € 16 640 527 € 12 405 850 € 11 808 287 € 12 054 733 € 11 224 636 € 10 332 379 €
Net income -1 204 076 € 313 307 € 359 113 € 372 987 € 164 560 € 72 164 € 6 001 € 46 615 € 74 311 €
EBITDA -413 639 € -449 541 € 607 603 € 738 145 € 363 020 € 322 992 € 456 004 € 290 415 € 310 527 €
Net margin -7.0% 1.8% 1.8% 2.2% 1.3% 0.6% 0.0% 0.4% 0.7%

Revenue and income statement

In 2024, ARTISANS DU BOIS & DE LA COUVERTURE REUNIS achieves revenue of 17.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.7%. Slight decline of -2% vs 2023. After deducting consumption (14.6 M€), gross margin stands at 2.8 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -414 k€, representing -2.4% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.2 M€ (-7.0% of revenue), which will impact equity.

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

17 323 693 €

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

2 770 851 €

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

-413 639 €

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

-764 267 €

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

-1 204 076 €

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

-2.4%

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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 604%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

604.477%

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

10.172%

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

-5.23%

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

-7.104

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

89.5%

Solvency indicators evolution
ARTISANS DU BOIS & DE LA COUVERTURE REUNIS

Sector positioning

Debt ratio
604.48 2024
2022
2023
2024
Q1: 2.11
Med: 17.78
Q3: 57.25
Watch

In 2024, the debt ratio of ARTISANS DU BOIS & DE LA ... (604.48) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
10.17% 2024
2022
2023
2024
Q1: 25.79%
Med: 46.44%
Q3: 64.03%
Average -5 pts over 3 years

In 2024, the financial autonomy of ARTISANS DU BOIS & DE LA ... (10.2%) 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
-7.1 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.37 years
Q3: 2.35 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of ARTISANS DU BOIS & DE LA ... (-7.10) 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 141.14. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

141.144

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

-124.483

Liquidity indicators evolution
ARTISANS DU BOIS & DE LA COUVERTURE REUNIS

Sector positioning

Liquidity ratio
141.14 2024
2022
2023
2024
Q1: 160.67
Med: 234.81
Q3: 352.8
Watch -29 pts over 3 years

In 2024, the liquidity ratio of ARTISANS DU BOIS & DE LA ... (141.14) 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
-124.48x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.35x
Q3: 8.54x
Average -51 pts over 3 years

In 2024, the interest coverage of ARTISANS DU BOIS & DE LA ... (-124.5x) 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: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). Inventory turnover is 62 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 83 days of revenue, i.e. 4.0 M€ to permanently finance. Over 2016-2024, WCR increased by +61%, 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

3 978 733 €

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

16 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

55 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

62 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

83 j

WCR and payment terms evolution
ARTISANS DU BOIS & DE LA COUVERTURE REUNIS

Positioning of ARTISANS DU BOIS & DE LA COUVERTURE REUNIS 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 2 771 185€ to 3 916 890€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
2771k€ 3598k€ 3916k€
3 598 134 € Range: 2 771 185€ - 3 916 890€
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 ARTISANS DU BOIS & DE LA COUVERTURE REUNIS 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 ARTISANS DU BOIS & DE LA COUVERTURE REUNIS

What is the revenue of ARTISANS DU BOIS & DE LA COUVERTURE REUNIS ?

The revenue of ARTISANS DU BOIS & DE LA COUVERTURE REUNIS in 2024 is 17.3 M€.

Is ARTISANS DU BOIS & DE LA COUVERTURE REUNIS profitable?

ARTISANS DU BOIS & DE LA COUVERTURE REUNIS recorded a net loss in 2024.

Where is the headquarters of ARTISANS DU BOIS & DE LA COUVERTURE REUNIS ?

The headquarters of ARTISANS DU BOIS & DE LA COUVERTURE REUNIS is located in SAINT-NICOLAS-DE-LA-TAILLE (76170), in the department Seine-Maritime.

Where to find the tax return of ARTISANS DU BOIS & DE LA COUVERTURE REUNIS ?

The tax return of ARTISANS DU BOIS & DE LA COUVERTURE REUNIS 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 ARTISANS DU BOIS & DE LA COUVERTURE REUNIS operate?

ARTISANS DU BOIS & DE LA COUVERTURE REUNIS 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.