BOIS ET SCIERIES DU CENTRE : revenue, balance sheet and financial ratios

BOIS ET SCIERIES DU CENTRE is a French company founded 45 years ago, specialized in the sector Sciage et rabotage du bois, hors imprégnation. Based in SAUVIAT-SUR-VIGE (87400), this company of category PME shows in 2020 a revenue of 17.2 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 SCIERIES DU CENTRE (SIREN 320942170)
Indicator 2022 2021 2020 2019 2018 2017 2016 2015
Revenue N/C N/C 17 224 010 € 16 914 807 € 15 415 939 € 13 422 129 € 12 112 156 € 10 232 790 €
Net income 680 556 € -528 452 € -47 251 € 67 007 € 135 330 € 107 007 € 682 055 € 47 647 €
EBITDA N/C N/C 826 763 € 1 003 402 € 1 339 663 € 929 642 € 1 482 026 € 176 477 €
Net margin N/C N/C -0.3% 0.4% 0.9% 0.8% 5.6% 0.5%

Revenue and income statement

In 2022, BOIS ET SCIERIES DU CENTRE generates positive net income of 681 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2022: 48 k€ -> 681 k€.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

680 556 €

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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 165%. 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 30%. The balance between equity and debt is satisfactory.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

164.695%

Financial autonomy (2022) ?
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

30.056%

Asset age ratio (2022) ?
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

-157.4%

Solvency indicators evolution
BOIS ET SCIERIES DU CENTRE

Sector positioning

Debt ratio
164.69 2022
2020
2021
2022
Q1: 14.49
Med: 39.3
Q3: 86.34
Watch

In 2022, the debt ratio of BOIS ET SCIERIES DU CENTRE (164.69) 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
30.06% 2022
2020
2021
2022
Q1: 31.9%
Med: 48.27%
Q3: 62.64%
Average -8 pts over 3 years

In 2022, the financial autonomy of BOIS ET SCIERIES DU CENTRE (30.1%) 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
17.53 years 2020
2020
Q1: 0.19 years
Med: 1.91 years
Q3: 5.23 years
Watch

In 2020, the repayment capacity of BOIS ET SCIERIES DU CENTRE (17.53) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at -0.03. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

Liquidity ratio (2022) ?
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

-0.029

Liquidity indicators evolution
BOIS ET SCIERIES DU CENTRE

Sector positioning

Liquidity ratio
-0.03 2022
2020
2021
2022
Q1: 183.1
Med: 261.24
Q3: 370.41
Watch -33 pts over 3 years

In 2022, the liquidity ratio of BOIS ET SCIERIES DU CENTRE (-0.03) 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
32.04x 2020
2020
Q1: 0.08x
Med: 2.55x
Q3: 7.71x
Excellent

In 2020, the interest coverage of BOIS ET SCIERIES DU CENTRE (32.0x) 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.

Operating WCR (2022) ?
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 (2022) ?
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 (2022) ?
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 (2022) ?
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 ET SCIERIES DU CENTRE

Positioning of BOIS ET SCIERIES DU CENTRE 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 712 920€ to 2 602 402€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
712k€ 1464k€ 2602k€
1 464 854 € Range: 712 920€ - 2 602 402€
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 SCIERIES DU CENTRE 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 SCIERIES DU CENTRE

What is the revenue of BOIS ET SCIERIES DU CENTRE ?

The revenue of BOIS ET SCIERIES DU CENTRE in 2020 is 17.2 M€.

Is BOIS ET SCIERIES DU CENTRE profitable?

Yes, BOIS ET SCIERIES DU CENTRE generated a net profit of 681 k€ in 2022.

Where is the headquarters of BOIS ET SCIERIES DU CENTRE ?

The headquarters of BOIS ET SCIERIES DU CENTRE is located in SAUVIAT-SUR-VIGE (87400), in the department Haute-Vienne.

Where to find the tax return of BOIS ET SCIERIES DU CENTRE ?

The tax return of BOIS ET SCIERIES DU CENTRE 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 SCIERIES DU CENTRE operate?

BOIS ET SCIERIES DU CENTRE 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.