BOIS CONSTRUCTION EVOLUTION : revenue, balance sheet and financial ratios

BOIS CONSTRUCTION EVOLUTION is a French company founded 5 years ago, specialized in the sector Construction de maisons individuelles. Based in SAVENAY (44260), this company of category PME shows in 2023 a revenue of 667 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 - BOIS CONSTRUCTION EVOLUTION (SIREN 884027269)
Indicator 2023 2020
Revenue 667 011 € 22 604 €
Net income 19 374 € 1 882 €
EBITDA 25 068 € 2 330 €
Net margin 2.9% 8.3%

Revenue and income statement

In 2023, BOIS CONSTRUCTION EVOLUTION achieves revenue of 667 k€. Vs 2020, growth of +2851% (23 k€ -> 667 k€). After deducting consumption (252 k€), gross margin stands at 415 k€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 25 k€, representing 3.8% of revenue. Warning negative scissor effect: despite revenue change (+2851%), EBITDA varies by +976%, reducing margin by 6.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 19 k€, i.e. 2.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

667 011 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

414 577 €

EBITDA (2023) ?
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

25 068 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

22 874 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

19 374 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.8%

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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 0%. 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 30%. The balance between equity and debt is satisfactory. Cash flow represents 3.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2023) ?
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

30.021%

Cash flow / Revenue (2023) ?
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

3.223%

Repayment capacity (2023) ?
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

0.0

Asset age ratio (2023) ?
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

80.3%

Solvency indicators evolution
BOIS CONSTRUCTION EVOLUTION

Sector positioning

Debt ratio
0.0 2023
2020
2023
Q1: 0.0
Med: 12.06
Q3: 55.15
Excellent -50 pts over 2 years

In 2023, the debt ratio of BOIS CONSTRUCTION EVOLUTION (0.00) 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
30.02% 2023
2020
2023
Q1: 5.39%
Med: 23.43%
Q3: 45.33%
Good +15 pts over 2 years

In 2023, the financial autonomy of BOIS CONSTRUCTION EVOLUTION (30.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.0 years 2023
2020
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.0 years
Excellent -50 pts over 2 years

In 2023, the repayment capacity of BOIS CONSTRUCTION EVOLUTION (0.00) 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 131.59. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

131.595

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
BOIS CONSTRUCTION EVOLUTION

Sector positioning

Liquidity ratio
131.59 2023
2020
2023
Q1: 124.68
Med: 178.64
Q3: 285.95
Average -20 pts over 2 years

In 2023, the liquidity ratio of BOIS CONSTRUCTION EVOLUTION (131.59) 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
0.0x 2023
2020
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.57x
Average

In 2023, the interest coverage of BOIS CONSTRUCTION EVOLUTION (0.0x) 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: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 73 days of revenue, i.e. 135 k€ to permanently finance.

Operating WCR (2023) ?
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

135 043 €

Customer credit (2023) ?
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

22 j

Supplier credit (2023) ?
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

53 j

Inventory turnover (2023) ?
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

18 j

WCR in days of revenue (2023) ?
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

73 j

WCR and payment terms evolution
BOIS CONSTRUCTION EVOLUTION

Positioning of BOIS CONSTRUCTION EVOLUTION in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of BOIS CONSTRUCTION EVOLUTION is estimated at 77 363 € (range 35 816€ - 180 588€). With an EBITDA of 25 068€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (conservative valuation). 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 2023
113 transactions
35k€ 77k€ 180k€
77 363 € Range: 35 816€ - 180 588€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
25 068 € × 3.6x
Estimation 91 454 €
34 464€ - 126 481€
Revenue Multiple 30%
667 011 € × 0.11x
Estimation 73 395 €
51 078€ - 287 770€
Net Income Multiple 20%
19 374 € × 2.5x
Estimation 48 092 €
16 303€ - 155 083€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction de maisons individuelles)

Compare BOIS CONSTRUCTION EVOLUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about BOIS CONSTRUCTION EVOLUTION

What is the revenue of BOIS CONSTRUCTION EVOLUTION ?

The revenue of BOIS CONSTRUCTION EVOLUTION in 2023 is 667 k€.

Is BOIS CONSTRUCTION EVOLUTION profitable?

Yes, BOIS CONSTRUCTION EVOLUTION generated a net profit of 19 k€ in 2023.

Where is the headquarters of BOIS CONSTRUCTION EVOLUTION ?

The headquarters of BOIS CONSTRUCTION EVOLUTION is located in SAVENAY (44260), in the department Loire-Atlantique.

Where to find the tax return of BOIS CONSTRUCTION EVOLUTION ?

The tax return of BOIS CONSTRUCTION EVOLUTION 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 CONSTRUCTION EVOLUTION operate?

BOIS CONSTRUCTION EVOLUTION operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.