SIREN : 016750648
BORAL is a French company founded 59 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in MARCILLY-SUR-TILLE (21120), this company of category PME shows in 2024 a revenue of 373 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 373 496 € | 409 853 € | 413 449 € | 435 649 € | 338 747 € | 350 970 € | 452 006 € | 454 738 € | 454 058 € |
| Net income | 40 420 € | 77 671 € | 83 172 € | 110 711 € | 16 370 € | 19 061 € | 85 102 € | 119 055 € | 100 027 € |
| EBITDA | 217 721 € | 267 036 € | 274 474 € | 309 107 € | 177 312 € | 184 904 € | 282 338 € | 321 405 € | 311 254 € |
| Net margin | 10.8% | 19.0% | 20.1% | 25.4% | 4.8% | 5.4% | 18.8% | 26.2% | 22.0% |
In 2024, BORAL achieves revenue of 373 k€. Activity remains stable over the period (CAGR: -2.4%). Slight decline of -9% vs 2023. After deducting consumption (0 €), gross margin stands at 373 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 218 k€, representing 58.3% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -18%, reducing margin by 6.9 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 40 k€, i.e. 10.8% of revenue. This profit can be retained or distributed to shareholders.
373 496 €
373 496 €
217 721 €
61 669 €
40 420 €
58.3%
The debt ratio (= Financial debt / Equity x 100) stands at 44%. Debt remains under control: the company retains capacity to raise new debt if needed. 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 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 51.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
43.608%
65.361%
51.227%
2.443
34.2%
In 2024, the debt ratio of BORAL (43.61) 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 BORAL (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.
In 2024, the repayment capacity of BORAL (2.44) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 111.77. 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 4.8x. Financial charges are adequately covered by operations.
111.772
4.765
In 2024, the liquidity ratio of BORAL (111.77) 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.
In 2024, the interest coverage of BORAL (4.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. The gap of 37 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 11 days of revenue, i.e. 12 k€ to permanently finance.
11 705 €
56 j
19 j
0 j
11 j
Based on 169 transactions of similar company sales in 2024, the value of BORAL is estimated at 755 068 € (range 212 465€ - 1 356 546€). With an EBITDA of 217 721€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (in line with sector norms). 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.
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This estimate is based on the analysis of 169 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 BORAL with other companies in the same sector:
Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers
The revenue of BORAL in 2024 is 373 k€.
Yes, BORAL generated a net profit of 40 k€ in 2024.
The headquarters of BORAL is located in MARCILLY-SUR-TILLE (21120), in the department Cote-d'Or.
The tax return of BORAL 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).
BORAL operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.