BOIS ET SCIAGES DE SOUGY : revenue, balance sheet and financial ratios

BOIS ET SCIAGES DE SOUGY is a French company founded 40 years ago, specialized in the sector Sciage et rabotage du bois, hors imprégnation. Based in SOUGY-SUR-LOIRE (58300), this company of category ETI shows in 2024 a revenue of 94.0 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 SCIAGES DE SOUGY (SIREN 334934304)
Indicator 2024 2023 2022 2021 2020 2019 2016
Revenue 94 049 348 € 106 815 898 € 132 553 826 € 117 122 921 € 82 178 778 € 73 393 780 € N/C
Net income 833 369 € 5 437 698 € 14 502 385 € 6 375 923 € 1 767 011 € 225 993 € 193 426 €
EBITDA 4 289 872 € 9 849 640 € 27 798 169 € 17 570 794 € 5 032 465 € 3 711 795 € -30 324 011 €
Net margin 0.9% 5.1% 10.9% 5.4% 2.2% 0.3% N/C

Revenue and income statement

In 2024, BOIS ET SCIAGES DE SOUGY achieves revenue of 94.0 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.1%. Significant drop of -12% vs 2023. After deducting consumption (56.1 M€), gross margin stands at 37.9 M€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.3 M€, representing 4.6% of revenue. Warning negative scissor effect: despite revenue change (-12%), EBITDA varies by -56%, reducing margin by 4.7 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 833 k€, i.e. 0.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

94 049 348 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

37 900 303 €

EBITDA (2024) ?
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

4 289 872 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

779 604 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

833 369 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.6%

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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 21%. 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 65%. 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 4.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

20.764%

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

65.393%

Cash flow / Revenue (2024) ?
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

4.405%

Repayment capacity (2024) ?
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

4.219

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

35.6%

Solvency indicators evolution
BOIS ET SCIAGES DE SOUGY

Sector positioning

Debt ratio
20.76 2024
2022
2023
2024
Q1: 12.44
Med: 33.52
Q3: 77.38
Good -21 pts over 3 years

In 2024, the debt ratio of BOIS ET SCIAGES DE SOUGY (20.76) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
65.39% 2024
2022
2023
2024
Q1: 36.8%
Med: 54.71%
Q3: 68.0%
Good

In 2024, the financial autonomy of BOIS ET SCIAGES DE SOUGY (65.4%) 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
4.22 years 2024
2022
2023
2024
Q1: 0.02 years
Med: 2.22 years
Q3: 5.22 years
Average +11 pts over 3 years

In 2024, the repayment capacity of BOIS ET SCIAGES DE SOUGY (4.22) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 257.06. 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 16.9x. Operating income very largely covers interest expenses: high safety margin.

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

257.064

Interest coverage (2024) ?
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

16.903

Liquidity indicators evolution
BOIS ET SCIAGES DE SOUGY

Sector positioning

Liquidity ratio
257.06 2024
2022
2023
2024
Q1: 198.4
Med: 307.91
Q3: 455.22
Average -7 pts over 3 years

In 2024, the liquidity ratio of BOIS ET SCIAGES DE SOUGY (257.06) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
16.9x 2024
2022
2023
2024
Q1: 0.05x
Med: 4.79x
Q3: 15.11x
Excellent +21 pts over 3 years

In 2024, the interest coverage of BOIS ET SCIAGES DE SOUGY (16.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 86 days. Excellent situation: suppliers finance 47 days of the operating cycle (retail model). Inventory turnover is 86 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 126 days of revenue, i.e. 32.9 M€ to permanently finance.

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

32 869 307 €

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

39 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

86 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

86 j

WCR in days of revenue (2024) ?
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

126 j

WCR and payment terms evolution
BOIS ET SCIAGES DE SOUGY

Positioning of BOIS ET SCIAGES DE SOUGY 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 3 793 176€ to 12 336 645€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
3793k€ 7059k€ 12336k€
7 059 618 € Range: 3 793 176€ - 12 336 645€
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 SCIAGES DE SOUGY 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 SCIAGES DE SOUGY

What is the revenue of BOIS ET SCIAGES DE SOUGY ?

The revenue of BOIS ET SCIAGES DE SOUGY in 2024 is 94.0 M€.

Is BOIS ET SCIAGES DE SOUGY profitable?

Yes, BOIS ET SCIAGES DE SOUGY generated a net profit of 833 k€ in 2024.

Where is the headquarters of BOIS ET SCIAGES DE SOUGY ?

The headquarters of BOIS ET SCIAGES DE SOUGY is located in SOUGY-SUR-LOIRE (58300), in the department Nievre.

Where to find the tax return of BOIS ET SCIAGES DE SOUGY ?

The tax return of BOIS ET SCIAGES DE SOUGY 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 SCIAGES DE SOUGY operate?

BOIS ET SCIAGES DE SOUGY 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.