BILLARD INVESTISSEMENTS : revenue, balance sheet and financial ratios

BILLARD INVESTISSEMENTS is a French company founded 52 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in UNIEUX (42240), this company of category PME shows in 2024 a revenue of 157 k€. 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 - BILLARD INVESTISSEMENTS (SIREN 300988557)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 157 099 € 156 606 € 155 446 € 155 067 € 60 000 € 56 285 € 166 363 € 164 558 € 156 722 €
Net income 568 956 € 76 687 € 82 689 € 54 606 € 9 505 € 7 283 € 86 974 € 85 633 € -29 382 €
EBITDA 49 755 € 117 357 € 126 119 € 140 663 € 34 274 € 28 539 € 134 179 € 146 741 € 139 102 €
Net margin 362.2% 49.0% 53.2% 35.2% 15.8% 12.9% 52.3% 52.0% -18.7%

Revenue and income statement

In 2024, BILLARD INVESTISSEMENTS achieves revenue of 157 k€. Revenue is growing positively over 9 years (CAGR: +0.0%). Vs 2023: +0%. After deducting consumption (0 €), gross margin stands at 157 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 50 k€, representing 31.7% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -58%, reducing margin by 43.3 pts. This reflects costs rising faster than 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 569 k€, i.e. 362.2% 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

157 099 €

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

157 099 €

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

49 755 €

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

30 478 €

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

568 956 €

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

31.7%

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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 1%. 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 99%. 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 18.5% 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 (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

1.081%

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

98.869%

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

18.481%

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

0.698

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

56.6%

Solvency indicators evolution
BILLARD INVESTISSEMENTS

Sector positioning

Debt ratio
1.08 2024
2022
2023
2024
Q1: -21.15
Med: 5.9
Q3: 146.94
Good

In 2024, the debt ratio of BILLARD INVESTISSEMENTS (1.08) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
98.87% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.42%
Q3: 73.8%
Excellent

In 2024, the financial autonomy of BILLARD INVESTISSEMENTS (98.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.7 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.59 years
Average

In 2024, the repayment capacity of BILLARD INVESTISSEMENTS (0.70) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 137499.74. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

137499.745

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

1.644

Liquidity indicators evolution
BILLARD INVESTISSEMENTS

Sector positioning

Liquidity ratio
137499.74 2024
2022
2023
2024
Q1: 83.19
Med: 307.52
Q3: 1319.53
Excellent

In 2024, the liquidity ratio of BILLARD INVESTISSEMENTS (137499.74) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
1.64x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Good

In 2024, the interest coverage of BILLARD INVESTISSEMENTS (1.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Overall, WCR represents 2907 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2016-2024, WCR increased by +57229%, 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

1 268 697 €

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

0 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

4 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

0 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

2907 j

WCR and payment terms evolution
BILLARD INVESTISSEMENTS

Positioning of BILLARD INVESTISSEMENTS in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of BILLARD INVESTISSEMENTS is estimated at 952 736 € (range 284 544€ - 1 726 390€). With an EBITDA of 49 755€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (in line with sector norms). 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.

Estimated enterprise value 2024
169 transactions
284k€ 952k€ 1726k€
952 736 € Range: 284 544€ - 1 726 390€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
49 755 € × 5.6x
Estimation 278 619 €
73 752€ - 497 301€
Revenue Multiple 30%
157 099 € × 0.81x
Estimation 126 720 €
48 424€ - 236 303€
Net Income Multiple 20%
568 956 € × 6.8x
Estimation 3 877 055 €
1 165 707€ - 7 034 247€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare BILLARD INVESTISSEMENTS with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about BILLARD INVESTISSEMENTS

What is the revenue of BILLARD INVESTISSEMENTS ?

The revenue of BILLARD INVESTISSEMENTS in 2024 is 157 k€.

Is BILLARD INVESTISSEMENTS profitable?

Yes, BILLARD INVESTISSEMENTS generated a net profit of 569 k€ in 2024.

Where is the headquarters of BILLARD INVESTISSEMENTS ?

The headquarters of BILLARD INVESTISSEMENTS is located in UNIEUX (42240), in the department Loire.

Where to find the tax return of BILLARD INVESTISSEMENTS ?

The tax return of BILLARD INVESTISSEMENTS 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 BILLARD INVESTISSEMENTS operate?

BILLARD INVESTISSEMENTS operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.