BOIS ET SCIAGE DE LA BRUCHE : revenue, balance sheet and financial ratios

BOIS ET SCIAGE DE LA BRUCHE is a French company founded 24 years ago, specialized in the sector Sciage et rabotage du bois, hors imprégnation. Based in LUTZELHOUSE (67130), this company of category PME shows in 2023 a revenue of 190 k€. 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 SCIAGE DE LA BRUCHE (SIREN 439557794)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 190 026 € 176 065 € 151 617 € 156 533 € 231 200 € 244 858 € 285 545 €
Net income -6 723 € 1 106 € 213 € -35 708 € 20 055 € 5 431 € -7 462 €
EBITDA -4 573 € 2 325 € 174 € -28 330 € 26 763 € 13 292 € 3 439 €
Net margin -3.5% 0.6% 0.1% -22.8% 8.7% 2.2% -2.6%

Revenue and income statement

In 2023, BOIS ET SCIAGE DE LA BRUCHE achieves revenue of 190 k€. Revenue is declining over the period 2017-2023 (CAGR: -6.6%). Vs 2022: +8%. After deducting consumption (112 k€), gross margin stands at 78 k€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -5 k€, representing -2.4% of revenue. Warning negative scissor effect: despite revenue change (+8%), EBITDA varies by -297%, reducing margin by 3.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -7 k€ (-3.5% of revenue), which will impact equity.

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

190 026 €

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

77 795 €

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

-4 573 €

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

-6 390 €

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

-6 723 €

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

-2.4%

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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 215%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

215.413%

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

11.27%

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

-2.52%

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

-4.205

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

3.6%

Solvency indicators evolution
BOIS ET SCIAGE DE LA BRUCHE

Sector positioning

Debt ratio
215.41 2023
2021
2022
2023
Q1: 12.01
Med: 34.46
Q3: 73.6
Watch +16 pts over 3 years

In 2023, the debt ratio of BOIS ET SCIAGE DE LA BRUCHE (215.41) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
11.27% 2023
2021
2022
2023
Q1: 35.08%
Med: 52.1%
Q3: 65.6%
Average

In 2023, the financial autonomy of BOIS ET SCIAGE DE LA BRUCHE (11.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-4.21 years 2023
2021
2022
2023
Q1: 0.2 years
Med: 1.66 years
Q3: 4.06 years
Excellent -74 pts over 3 years

In 2023, the repayment capacity of BOIS ET SCIAGE DE LA BRUCHE (-4.21) 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 129.11. 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

129.109

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

-7.282

Liquidity indicators evolution
BOIS ET SCIAGE DE LA BRUCHE

Sector positioning

Liquidity ratio
129.11 2023
2021
2022
2023
Q1: 201.68
Med: 291.67
Q3: 427.65
Watch

In 2023, the liquidity ratio of BOIS ET SCIAGE DE LA BRUCHE (129.11) 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.

Interest coverage
-7.28x 2023
2021
2022
2023
Q1: 0.42x
Med: 2.88x
Q3: 9.78x
Watch -56 pts over 3 years

In 2023, the interest coverage of BOIS ET SCIAGE DE LA BRUCHE (-7.3x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 86 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 77 days of revenue, i.e. 41 k€ to permanently finance. Notable WCR improvement over the period (-32%), freeing up cash.

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

40 861 €

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

18 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

39 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

86 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

77 j

WCR and payment terms evolution
BOIS ET SCIAGE DE LA BRUCHE

Positioning of BOIS ET SCIAGE DE LA BRUCHE 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 18 535€ to 41 819€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
18k€ 29k€ 41k€
29 537 € Range: 18 535€ - 41 819€
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 ET SCIAGE DE LA BRUCHE 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 ET SCIAGE DE LA BRUCHE

What is the revenue of BOIS ET SCIAGE DE LA BRUCHE ?

The revenue of BOIS ET SCIAGE DE LA BRUCHE in 2023 is 190 k€.

Is BOIS ET SCIAGE DE LA BRUCHE profitable?

BOIS ET SCIAGE DE LA BRUCHE recorded a net loss in 2023.

Where is the headquarters of BOIS ET SCIAGE DE LA BRUCHE ?

The headquarters of BOIS ET SCIAGE DE LA BRUCHE is located in LUTZELHOUSE (67130), in the department Bas-Rhin.

Where to find the tax return of BOIS ET SCIAGE DE LA BRUCHE ?

The tax return of BOIS ET SCIAGE DE LA BRUCHE 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 SCIAGE DE LA BRUCHE operate?

BOIS ET SCIAGE DE LA BRUCHE 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.