BOIS DU HAUT FOREZ : revenue, balance sheet and financial ratios

BOIS DU HAUT FOREZ is a French company founded 24 years ago, specialized in the sector Sciage et rabotage du bois, hors imprégnation. Based in CHALMAZEL-JEANSAGNIERE (42920), this company of category PME shows in 2018 a revenue of 1.7 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 DU HAUT FOREZ (SIREN 438859431)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C N/C N/C 1 662 559 € 1 468 236 €
Net income 36 574 € 111 877 € 210 203 € 140 280 € 104 654 € 42 439 € 206 710 € 91 623 € 42 645 €
EBITDA N/C N/C N/C N/C N/C N/C N/C 196 222 € 115 458 €
Net margin N/C N/C N/C N/C N/C N/C N/C 5.5% 2.9%

Revenue and income statement

In 2025, BOIS DU HAUT FOREZ generates positive net income of 37 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 43 k€ -> 37 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

36 574 €

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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 76%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

75.795%

Financial autonomy (2025) ?
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

46.315%

Asset age ratio (2025) ?
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

38.4%

Solvency indicators evolution
BOIS DU HAUT FOREZ

Sector positioning

Debt ratio
75.8 2025
2023
2024
2025
Q1: 9.74
Med: 29.26
Q3: 71.27
Average

In 2025, the debt ratio of BOIS DU HAUT FOREZ (75.80) 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
46.31% 2025
2023
2024
2025
Q1: 38.63%
Med: 57.73%
Q3: 70.76%
Average

In 2025, the financial autonomy of BOIS DU HAUT FOREZ (46.3%) 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 318.37. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

318.371

Liquidity indicators evolution
BOIS DU HAUT FOREZ

Sector positioning

Liquidity ratio
318.37 2025
2023
2024
2025
Q1: 223.06
Med: 315.69
Q3: 467.32
Good -17 pts over 3 years

In 2025, the liquidity ratio of BOIS DU HAUT FOREZ (318.37) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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.

Operating WCR (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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 DU HAUT FOREZ

Positioning of BOIS DU HAUT FOREZ in its sector

Comparison with sector Sciage et rabotage du bois, hors imprégnation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 38 313€ to 139 856€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
38k€ 78k€ 139k€
78 723 € Range: 38 313€ - 139 856€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 34 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 (Sciage et rabotage du bois, hors imprégnation)

Compare BOIS DU HAUT FOREZ 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 DU HAUT FOREZ

What is the revenue of BOIS DU HAUT FOREZ ?

The revenue of BOIS DU HAUT FOREZ in 2018 is 1.7 M€.

Is BOIS DU HAUT FOREZ profitable?

Yes, BOIS DU HAUT FOREZ generated a net profit of 37 k€ in 2025.

Where is the headquarters of BOIS DU HAUT FOREZ ?

The headquarters of BOIS DU HAUT FOREZ is located in CHALMAZEL-JEANSAGNIERE (42920), in the department Loire.

Where to find the tax return of BOIS DU HAUT FOREZ ?

The tax return of BOIS DU HAUT FOREZ 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 DU HAUT FOREZ operate?

BOIS DU HAUT FOREZ 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.