BOIS GENERATION AVENIR : revenue, balance sheet and financial ratios

BOIS GENERATION AVENIR is a French company founded 12 years ago, specialized in the sector Activités des sociétés holding. Based in SAINT-PAUL-DE-JARRAT (09000), this company of category ETI shows in 2023 a revenue of 831 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 GENERATION AVENIR (SIREN 799251640)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 830 639 € 881 282 € 1 043 853 € 1 507 431 € 1 389 552 € 1 395 019 € 1 209 435 € 879 969 €
Net income 365 959 € 1 616 771 € 214 408 € -1 008 224 € -3 144 347 € -861 069 € -2 087 207 € 125 330 €
EBITDA 80 053 € 26 619 € 82 541 € -9 718 € 61 424 € 63 094 € 84 719 € 184 656 €
Net margin 44.1% 183.5% 20.5% -66.9% -226.3% -61.7% -172.6% 14.2%

Revenue and income statement

In 2023, BOIS GENERATION AVENIR achieves revenue of 831 k€. Activity remains stable over the period (CAGR: -0.8%). Slight decline of -6% vs 2022. After deducting consumption (10 k€), gross margin stands at 821 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 80 k€, representing 9.6% of revenue. Positive scissor effect: EBITDA margin improves by +6.6 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 366 k€, i.e. 44.1% 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

830 639 €

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

820 876 €

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

80 053 €

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

76 702 €

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

365 959 €

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

9.6%

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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 -400%. 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 -32%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 27.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 44.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

-399.968%

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

-31.767%

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

44.66%

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

27.446

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

88.3%

Solvency indicators evolution
BOIS GENERATION AVENIR

Sector positioning

Debt ratio
-399.97 2023
2021
2022
2023
Q1: 0.03
Med: 10.87
Q3: 70.22
Excellent

In 2023, the debt ratio of BOIS GENERATION AVENIR (-399.97) 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
-31.77% 2023
2021
2022
2023
Q1: 17.2%
Med: 61.39%
Q3: 90.77%
Average

In 2023, the financial autonomy of BOIS GENERATION AVENIR (-31.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
27.45 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.09 years
Q3: 3.23 years
Average

In 2023, the repayment capacity of BOIS GENERATION AVENIR (27.45) 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 687.61. 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 205.3x. Operating income very largely covers interest expenses: high safety margin.

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

687.612

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

205.324

Liquidity indicators evolution
BOIS GENERATION AVENIR

Sector positioning

Liquidity ratio
687.61 2023
2021
2022
2023
Q1: 126.86
Med: 619.0
Q3: 3548.33
Good -14 pts over 3 years

In 2023, the liquidity ratio of BOIS GENERATION AVENIR (687.61) 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
205.32x 2023
2021
2022
2023
Q1: -65.31x
Med: 0.0x
Q3: 0.0x
Excellent

In 2023, the interest coverage of BOIS GENERATION AVENIR (205.3x) 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: 64 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 170 days. Excellent situation: suppliers finance 106 days of the operating cycle (retail model). Overall, WCR represents 996 days of revenue, i.e. 2.3 M€ to permanently finance. Notable WCR improvement over the period (-57%), 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

2 297 365 €

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

64 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

170 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

0 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

996 j

WCR and payment terms evolution
BOIS GENERATION AVENIR

Positioning of BOIS GENERATION AVENIR in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 63 transactions of similar company sales in 2023, the value of BOIS GENERATION AVENIR is estimated at 925 534 € (range 235 291€ - 1 502 274€). With an EBITDA of 80 053€, the sector multiple of 4.6x is applied. The price/revenue ratio is 0.24x (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.

Estimated enterprise value 2023
63 tx
235k€ 925k€ 1502k€
925 534 € Range: 235 291€ - 1 502 274€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
80 053 € × 4.6x
Estimation 365 778 €
134 020€ - 622 412€
Revenue Multiple 30%
830 639 € × 0.24x
Estimation 199 750 €
146 087€ - 593 237€
Net Income Multiple 20%
365 959 € × 9.3x
Estimation 3 413 601 €
622 278€ - 5 065 488€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 (Activités des sociétés holding)

Compare BOIS GENERATION AVENIR with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about BOIS GENERATION AVENIR

What is the revenue of BOIS GENERATION AVENIR ?

The revenue of BOIS GENERATION AVENIR in 2023 is 831 k€.

Is BOIS GENERATION AVENIR profitable?

Yes, BOIS GENERATION AVENIR generated a net profit of 366 k€ in 2023.

Where is the headquarters of BOIS GENERATION AVENIR ?

The headquarters of BOIS GENERATION AVENIR is located in SAINT-PAUL-DE-JARRAT (09000), in the department Ariege.

Where to find the tax return of BOIS GENERATION AVENIR ?

The tax return of BOIS GENERATION AVENIR 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 GENERATION AVENIR operate?

BOIS GENERATION AVENIR operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.