BOIS ET DERIVES DE VOUJEAUCOURT : revenue, balance sheet and financial ratios

BOIS ET DERIVES DE VOUJEAUCOURT is a French company founded 28 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in VOUJEAUCOURT (25420), this company of category PME shows in 2023 a revenue of 13.6 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 ET DERIVES DE VOUJEAUCOURT (SIREN 418307146)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 13 551 882 € 14 759 924 € 13 635 573 € 11 385 801 € 11 043 979 € 9 864 158 € 9 138 614 € 8 102 208 €
Net income 702 879 € 843 675 € 492 537 € 442 900 € 619 023 € 395 808 € 223 203 € 62 141 €
EBITDA 787 059 € 1 302 584 € 1 202 765 € 563 081 € 785 260 € 576 626 € 492 909 € 300 213 €
Net margin 5.2% 5.7% 3.6% 3.9% 5.6% 4.0% 2.4% 0.8%

Revenue and income statement

In 2023, BOIS ET DERIVES DE VOUJEAUCOURT achieves revenue of 13.6 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +7.6%. Slight decline of -8% vs 2022. After deducting consumption (9.0 M€), gross margin stands at 4.6 M€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 787 k€, representing 5.8% of revenue. Warning negative scissor effect: despite revenue change (-8%), EBITDA varies by -40%, reducing margin by 3.0 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 703 k€, i.e. 5.2% 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

13 551 882 €

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

4 587 239 €

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

787 059 €

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

829 213 €

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

702 879 €

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

5.8%

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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 1%. 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 68%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

1.086%

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

68.172%

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

5.48%

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

0.066

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

21.0%

Solvency indicators evolution
BOIS ET DERIVES DE VOUJEAUCOURT

Sector positioning

Debt ratio
1.09 2023
2021
2022
2023
Q1: 2.51
Med: 20.62
Q3: 66.76
Excellent -16 pts over 3 years

In 2023, the debt ratio of BOIS ET DERIVES DE VOUJEA... (1.09) 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
68.17% 2023
2021
2022
2023
Q1: 23.86%
Med: 44.0%
Q3: 61.56%
Excellent +5 pts over 3 years

In 2023, the financial autonomy of BOIS ET DERIVES DE VOUJEA... (68.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.07 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.6 years
Q3: 2.59 years
Good -13 pts over 3 years

In 2023, the repayment capacity of BOIS ET DERIVES DE VOUJEA... (0.07) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 254.72. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

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

254.725

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

0.458

Liquidity indicators evolution
BOIS ET DERIVES DE VOUJEAUCOURT

Sector positioning

Liquidity ratio
254.72 2023
2021
2022
2023
Q1: 162.68
Med: 229.64
Q3: 336.65
Good

In 2023, the liquidity ratio of BOIS ET DERIVES DE VOUJEA... (254.72) 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.

Interest coverage
0.46x 2023
2021
2022
2023
Q1: 0.0x
Med: 1.23x
Q3: 6.21x
Average -26 pts over 3 years

In 2023, the interest coverage of BOIS ET DERIVES DE VOUJEA... (0.5x) 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: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 82 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 79 days of revenue, i.e. 3.0 M€ to permanently finance. Over 2016-2023, WCR increased by +66%, requiring additional financing.

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

2 956 343 €

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

26 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

37 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

82 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

79 j

WCR and payment terms evolution
BOIS ET DERIVES DE VOUJEAUCOURT

Positioning of BOIS ET DERIVES DE VOUJEAUCOURT in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 384 474€ to 3 337 012€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
384k€ 1321k€ 3337k€
1 321 186 € Range: 384 474€ - 3 337 012€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare BOIS ET DERIVES DE VOUJEAUCOURT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about BOIS ET DERIVES DE VOUJEAUCOURT

What is the revenue of BOIS ET DERIVES DE VOUJEAUCOURT ?

The revenue of BOIS ET DERIVES DE VOUJEAUCOURT in 2023 is 13.6 M€.

Is BOIS ET DERIVES DE VOUJEAUCOURT profitable?

Yes, BOIS ET DERIVES DE VOUJEAUCOURT generated a net profit of 703 k€ in 2023.

Where is the headquarters of BOIS ET DERIVES DE VOUJEAUCOURT ?

The headquarters of BOIS ET DERIVES DE VOUJEAUCOURT is located in VOUJEAUCOURT (25420), in the department Doubs.

Where to find the tax return of BOIS ET DERIVES DE VOUJEAUCOURT ?

The tax return of BOIS ET DERIVES DE VOUJEAUCOURT 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 ET DERIVES DE VOUJEAUCOURT operate?

BOIS ET DERIVES DE VOUJEAUCOURT operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.