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BOARDS SOURCE : revenue, balance sheet and financial ratios

BOARDS SOURCE is a French company founded 23 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in DAVEZIEUX (07430), this company of category PME shows in 2015 a revenue of 2.2 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 - BOARDS SOURCE (SIREN 448135715)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2015
Revenue N/C N/C N/C N/C N/C N/C N/C N/C 2 207 182 €
Net income -33 524 € 5 684 € 38 742 € 82 664 € 6 188 € -25 399 € 31 903 € 47 577 € 33 029 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C 81 101 €
Net margin N/C N/C N/C N/C N/C N/C N/C N/C 1.5%

Revenue and income statement

In 2024, BOARDS SOURCE records a net loss of 34 k€. This deficit will reduce equity on the balance sheet.

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

-33 524 €

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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 136%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. 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

136.097%

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

39.983%

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

18.6%

Solvency indicators evolution
BOARDS SOURCE

Sector positioning

Debt ratio
136.1 2024
2022
2023
2024
Q1: 0.08
Med: 13.95
Q3: 53.28
Average

In 2024, the debt ratio of BOARDS SOURCE (136.10) 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
39.98% 2024
2022
2023
2024
Q1: 15.13%
Med: 40.89%
Q3: 62.7%
Average +6 pts over 3 years

In 2024, the financial autonomy of BOARDS SOURCE (40.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 212.41. 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

212.405

Liquidity indicators evolution
BOARDS SOURCE

Sector positioning

Liquidity ratio
212.41 2024
2022
2023
2024
Q1: 148.38
Med: 236.0
Q3: 414.69
Average

In 2024, the liquidity ratio of BOARDS SOURCE (212.41) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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 and payment terms evolution
BOARDS SOURCE

Positioning of BOARDS SOURCE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Similar companies (Commerce de gros (commerce interentreprises) d'autres biens domestiques )

Compare BOARDS SOURCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about BOARDS SOURCE

What is the revenue of BOARDS SOURCE ?

The revenue of BOARDS SOURCE in 2015 is 2.2 M€.

Is BOARDS SOURCE profitable?

BOARDS SOURCE recorded a net loss in 2024.

Where is the headquarters of BOARDS SOURCE ?

The headquarters of BOARDS SOURCE is located in DAVEZIEUX (07430), in the department Ardeche.

Where to find the tax return of BOARDS SOURCE ?

The tax return of BOARDS SOURCE 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 BOARDS SOURCE operate?

BOARDS SOURCE operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.