SIREN : 520043233
BOIS ET MASSIF is a French company founded 16 years ago, specialized in the sector Commerce de détail de meubles. Based in PONTARLIER (25300), 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 1 116 391 € | 1 139 557 € | 1 268 344 € | 1 157 123 € | N/C | N/C | 1 106 370 € |
| Net income | -16 757 € | 2 569 € | 34 745 € | 111 242 € | -123 094 € | 6 976 € | 153 337 € |
| EBITDA | -4 516 € | 2 355 € | 47 045 € | 146 589 € | N/C | N/C | 8 875 € |
| Net margin | -1.5% | 0.2% | 2.7% | 9.6% | N/C | N/C | 13.9% |
In 2024, BOIS ET MASSIF achieves revenue of 1.1 M€. Revenue is growing positively over 7 years (CAGR: +0.1%). Slight decline of -2% vs 2023. After deducting consumption (565 k€), gross margin stands at 552 k€, i.e. a rate of 49%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -5 k€, representing -0.4% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -17 k€ (-1.5% of revenue), which will impact equity.
1 116 391 €
551 698 €
-4 516 €
-7 274 €
-16 757 €
-0.4%
The debt ratio (= Financial debt / Equity x 100) stands at 93%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
92.988%
17.804%
-1.169%
-4.194
31.9%
In 2024, the debt ratio of BOIS ET MASSIF (92.99) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of BOIS ET MASSIF (17.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of BOIS ET MASSIF (-4.19) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 98.82. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
98.82
-139.039
In 2024, the liquidity ratio of BOIS ET MASSIF (98.82) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of BOIS ET MASSIF (-139.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 69 days. Excellent situation: suppliers finance 67 days of the operating cycle (retail model). Inventory turnover is 111 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 85 days of revenue, i.e. 263 k€ to permanently finance.
263 379 €
2 j
69 j
111 j
85 j
Based on 61 transactions of similar company sales
in 2024,
the value of BOIS ET MASSIF is estimated at
245 915 €
(range 182 007€ - 322 640€).
The price/revenue ratio is 0.22x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 61 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare BOIS ET MASSIF with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail de meubles
The revenue of BOIS ET MASSIF in 2024 is 1.1 M€.
BOIS ET MASSIF recorded a net loss in 2024.
The headquarters of BOIS ET MASSIF is located in PONTARLIER (25300), in the department Doubs.
The tax return of BOIS ET MASSIF 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).
BOIS ET MASSIF operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.