BOIS DES COMBRAILLES : revenue, balance sheet and financial ratios

BOIS DES COMBRAILLES is a French company founded 38 years ago, specialized in the sector Sciage et rabotage du bois, hors imprégnation. Based in CONDAT-EN-COMBRAILLE (63380), this company of category PME shows in 2022 a revenue of 2.1 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 DES COMBRAILLES (SIREN 342644671)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 2 055 192 € N/C N/C N/C 898 507 € N/C N/C
Net income -106 854 € 443 553 € 493 923 € 340 624 € 114 838 € 56 507 € 85 225 € 117 063 € 41 403 €
EBITDA N/C N/C 825 689 € N/C N/C N/C 116 922 € N/C N/C
Net margin N/C N/C 24.0% N/C N/C N/C 9.5% N/C N/C

Revenue and income statement

In 2024, BOIS DES COMBRAILLES records a net loss of 107 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

-106 854 €

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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 48%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 63%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

48.223%

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

62.865%

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

85.4%

Solvency indicators evolution
BOIS DES COMBRAILLES

Sector positioning

Debt ratio
48.22 2024
2022
2023
2024
Q1: 12.44
Med: 33.52
Q3: 77.38
Average +33 pts over 3 years

In 2024, the debt ratio of BOIS DES COMBRAILLES (48.22) 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
62.87% 2024
2022
2023
2024
Q1: 36.8%
Med: 54.71%
Q3: 68.0%
Good -7 pts over 3 years

In 2024, the financial autonomy of BOIS DES COMBRAILLES (62.9%) 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
0.12 years 2022
2022
Q1: 0.36 years
Med: 1.27 years
Q3: 3.48 years
Excellent

In 2022, the repayment capacity of BOIS DES COMBRAILLES (0.12) 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 794.40. 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

794.404

Liquidity indicators evolution
BOIS DES COMBRAILLES

Sector positioning

Liquidity ratio
794.4 2024
2022
2023
2024
Q1: 198.4
Med: 307.91
Q3: 455.22
Excellent +45 pts over 3 years

In 2024, the liquidity ratio of BOIS DES COMBRAILLES (794.40) 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
0.24x 2022
2022
Q1: 0.3x
Med: 1.63x
Q3: 5.01x
Average

In 2022, the interest coverage of BOIS DES COMBRAILLES (0.2x) 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.

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
BOIS DES COMBRAILLES

Positioning of BOIS DES COMBRAILLES in its sector

Comparison with sector Sciage et rabotage du bois, hors imprégnation

Similar companies (Sciage et rabotage du bois, hors imprégnation)

Compare BOIS DES COMBRAILLES with other companies in the same sector:

Voir toutes les statistiques du secteur Sciage et rabotage du bois, hors imprégnation

Frequently asked questions about BOIS DES COMBRAILLES

What is the revenue of BOIS DES COMBRAILLES ?

The revenue of BOIS DES COMBRAILLES in 2022 is 2.1 M€.

Is BOIS DES COMBRAILLES profitable?

BOIS DES COMBRAILLES recorded a net loss in 2024.

Where is the headquarters of BOIS DES COMBRAILLES ?

The headquarters of BOIS DES COMBRAILLES is located in CONDAT-EN-COMBRAILLE (63380), in the department Puy-de-Dome.

Where to find the tax return of BOIS DES COMBRAILLES ?

The tax return of BOIS DES COMBRAILLES 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 DES COMBRAILLES operate?

BOIS DES COMBRAILLES operates in the sector Sciage et rabotage du bois, hors imprégnation (NAF code 16.10A). See the 'Sector positioning' section above to compare the company with its competitors.