BOIS CHARPENTES ASSEMBLES : revenue, balance sheet and financial ratios

BOIS CHARPENTES ASSEMBLES is a French company founded 19 years ago, specialized in the sector Fabrication de charpentes et d'autres menuiseries. Based in SAUJON (17600), this company of category PME shows in 2024 a revenue of 1.1 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 - BOIS CHARPENTES ASSEMBLES (SIREN 497483842)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 100 505 € 1 521 534 € 1 819 840 € 1 385 449 € 1 028 452 € 1 065 792 € 1 231 140 € 1 179 295 € 1 164 288 €
Net income -193 767 € -22 552 € 67 549 € 5 221 € -26 846 € -49 757 € 163 920 € -143 009 € -86 706 €
EBITDA -144 121 € 57 849 € 100 275 € 50 400 € 18 827 € 25 571 € 57 215 € -49 604 € -44 940 €
Net margin -17.6% -1.5% 3.7% 0.4% -2.6% -4.7% 13.3% -12.1% -7.4%

Revenue and income statement

In 2024, BOIS CHARPENTES ASSEMBLES achieves revenue of 1.1 M€. Activity remains stable over the period (CAGR: -0.7%). Significant drop of -28% vs 2023. After deducting consumption (598 k€), gross margin stands at 502 k€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -144 k€, representing -13.1% of revenue. Warning negative scissor effect: despite revenue change (-28%), EBITDA varies by -349%, reducing margin by 16.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -194 k€ (-17.6% 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

1 100 505 €

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

502 457 €

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

-144 121 €

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

-196 997 €

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

-193 767 €

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

-13.0%

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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 -445%. 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 -19%. 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

-445.226%

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

-19.052%

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

-13.436%

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

-4.207

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

25.3%

Solvency indicators evolution
BOIS CHARPENTES ASSEMBLES

Sector positioning

Debt ratio
-445.23 2024
2022
2023
2024
Q1: 6.19
Med: 29.84
Q3: 76.17
Excellent -54 pts over 3 years

In 2024, the debt ratio of BOIS CHARPENTES ASSEMBLES (-445.23) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-19.05% 2024
2022
2023
2024
Q1: 21.31%
Med: 42.73%
Q3: 62.73%
Watch

In 2024, the financial autonomy of BOIS CHARPENTES ASSEMBLES (-19.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-4.21 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.61 years
Q3: 2.74 years
Excellent -52 pts over 3 years

In 2024, the repayment capacity of BOIS CHARPENTES ASSEMBLES (-4.21) 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 157.63. 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

157.633

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

-4.135

Liquidity indicators evolution
BOIS CHARPENTES ASSEMBLES

Sector positioning

Liquidity ratio
157.63 2024
2022
2023
2024
Q1: 156.87
Med: 231.58
Q3: 364.94
Average -18 pts over 3 years

In 2024, the liquidity ratio of BOIS CHARPENTES ASSEMBLES (157.63) 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
-4.13x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.18x
Q3: 6.78x
Watch -50 pts over 3 years

In 2024, the interest coverage of BOIS CHARPENTES ASSEMBLES (-4.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 92 days. Excellent situation: suppliers finance 50 days of the operating cycle (retail model). Inventory turnover is 67 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 93 days of revenue, i.e. 284 k€ to permanently finance.

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

284 150 €

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

42 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

92 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

67 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

93 j

WCR and payment terms evolution
BOIS CHARPENTES ASSEMBLES

Positioning of BOIS CHARPENTES ASSEMBLES in its sector

Comparison with sector Fabrication de charpentes et d'autres menuiseries

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 90 775€ to 193 809€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
90k€ 153k€ 193k€
153 254 € Range: 90 775€ - 193 809€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 44 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 (Fabrication de charpentes et d'autres menuiseries)

Compare BOIS CHARPENTES ASSEMBLES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de charpentes et d'autres menuiseries

Frequently asked questions about BOIS CHARPENTES ASSEMBLES

What is the revenue of BOIS CHARPENTES ASSEMBLES ?

The revenue of BOIS CHARPENTES ASSEMBLES in 2024 is 1.1 M€.

Is BOIS CHARPENTES ASSEMBLES profitable?

BOIS CHARPENTES ASSEMBLES recorded a net loss in 2024.

Where is the headquarters of BOIS CHARPENTES ASSEMBLES ?

The headquarters of BOIS CHARPENTES ASSEMBLES is located in SAUJON (17600), in the department Charente-Maritime.

Where to find the tax return of BOIS CHARPENTES ASSEMBLES ?

The tax return of BOIS CHARPENTES ASSEMBLES 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 BOIS CHARPENTES ASSEMBLES operate?

BOIS CHARPENTES ASSEMBLES operates in the sector Fabrication de charpentes et d'autres menuiseries (NAF code 16.23Z). See the 'Sector positioning' section above to compare the company with its competitors.