ARTISANS DU BOIS REUNIS - ABR : revenue, balance sheet and financial ratios

ARTISANS DU BOIS REUNIS - ABR is a French company founded 29 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in SCIENTRIER (74930), this company of category PME shows in 2024 a revenue of 24.5 M€. 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 - ARTISANS DU BOIS REUNIS - ABR (SIREN 408269231)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 24 506 845 € 28 387 351 € 31 312 932 € 24 413 104 € 25 961 260 € 24 377 591 € 23 833 016 € 22 656 101 €
Net income -839 743 € -2 098 931 € 694 559 € -186 768 € 4 088 € -489 052 € -58 567 € 12 081 €
EBITDA -1 316 181 € -427 521 € 1 546 225 € 504 680 € 895 833 € 366 949 € 483 369 € 690 409 €
Net margin -3.4% -7.4% 2.2% -0.8% 0.0% -2.0% -0.2% 0.1%

Revenue and income statement

In 2024, ARTISANS DU BOIS REUNIS - ABR achieves revenue of 24.5 M€. Revenue is growing positively over 8 years (CAGR: +1.0%). Significant drop of -14% vs 2023. After deducting consumption (20.4 M€), gross margin stands at 4.1 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 -1.3 M€, representing -5.4% of revenue. Warning negative scissor effect: despite revenue change (-14%), EBITDA varies by -208%, reducing margin by 3.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -840 k€ (-3.4% 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

24 506 845 €

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

4 070 435 €

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

-1 316 181 €

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

-1 495 427 €

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

-839 743 €

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

-5.4%

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Chart evolution

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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 190%. 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 26%. The balance between equity and debt is satisfactory.

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

190.367%

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

25.647%

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

-7.409%

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

-3.664

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

61.1%

Solvency indicators evolution
ARTISANS DU BOIS REUNIS - ABR

Sector positioning

Debt ratio
190.37 2024
2021
2023
2024
Q1: 2.07
Med: 17.76
Q3: 57.15
Watch

In 2024, the debt ratio of ARTISANS DU BOIS REUNIS -... (190.37) 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
25.65% 2024
2021
2023
2024
Q1: 25.78%
Med: 46.47%
Q3: 64.06%
Average -18 pts over 3 years

In 2024, the financial autonomy of ARTISANS DU BOIS REUNIS -... (25.6%) 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
-3.66 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.36 years
Q3: 2.34 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of ARTISANS DU BOIS REUNIS -... (-3.66) 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 126.30. 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

126.296

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

-30.891

Liquidity indicators evolution
ARTISANS DU BOIS REUNIS - ABR

Sector positioning

Liquidity ratio
126.3 2024
2021
2023
2024
Q1: 160.84
Med: 235.03
Q3: 352.94
Watch -22 pts over 3 years

In 2024, the liquidity ratio of ARTISANS DU BOIS REUNIS -... (126.30) 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
-30.89x 2024
2021
2023
2024
Q1: 0.0x
Med: 1.33x
Q3: 8.51x
Average -50 pts over 3 years

In 2024, the interest coverage of ARTISANS DU BOIS REUNIS -... (-30.9x) 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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 45 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 51 days of revenue, i.e. 3.4 M€ to permanently finance. Notable WCR improvement over the period (-25%), freeing up cash.

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

3 440 516 €

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

8 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

36 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

45 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

51 j

WCR and payment terms evolution
ARTISANS DU BOIS REUNIS - ABR

Positioning of ARTISANS DU BOIS REUNIS - ABR 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 3 920 238€ to 5 541 002€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
3920k€ 5090k€ 5541k€
5 090 075 € Range: 3 920 238€ - 5 541 002€
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 REUNIS - ABR 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 REUNIS - ABR

What is the revenue of ARTISANS DU BOIS REUNIS - ABR ?

The revenue of ARTISANS DU BOIS REUNIS - ABR in 2024 is 24.5 M€.

Is ARTISANS DU BOIS REUNIS - ABR profitable?

ARTISANS DU BOIS REUNIS - ABR recorded a net loss in 2024.

Where is the headquarters of ARTISANS DU BOIS REUNIS - ABR ?

The headquarters of ARTISANS DU BOIS REUNIS - ABR is located in SCIENTRIER (74930), in the department Haute-Savoie.

Where to find the tax return of ARTISANS DU BOIS REUNIS - ABR ?

The tax return of ARTISANS DU BOIS REUNIS - ABR 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 REUNIS - ABR operate?

ARTISANS DU BOIS REUNIS - ABR 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.