BORROD ASSOCIES : revenue, balance sheet and financial ratios

BORROD ASSOCIES is a French company founded 46 years ago, specialized in the sector Fabrication de charpentes et d'autres menuiseries. Based in SAINT-LUMINE-DE-CLISSON (44190), this company of category PME shows in 2018 a revenue of 651 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 - BORROD ASSOCIES (SIREN 327436382)
Indicator 2024 2023 2018 2017
Revenue N/C N/C 651 180 € 665 686 €
Net income 8 276 € 29 231 € 27 038 € 55 336 €
EBITDA N/C N/C 30 261 € 72 692 €
Net margin N/C N/C 4.2% 8.3%

Revenue and income statement

In 2024, BORROD ASSOCIES generates positive net income of 8 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 55 k€ -> 8 k€.

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

8 276 €

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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 10%. 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 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

9.982%

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

65.702%

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

28.1%

Solvency indicators evolution
BORROD ASSOCIES

Sector positioning

Debt ratio
9.98 2024
2018
2023
2024
Q1: 6.19
Med: 29.84
Q3: 76.17
Good

In 2024, the debt ratio of BORROD ASSOCIES (9.98) 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
65.7% 2024
2018
2023
2024
Q1: 21.31%
Med: 42.73%
Q3: 62.73%
Excellent

In 2024, the financial autonomy of BORROD ASSOCIES (65.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2018
2018
Q1: 0.0 years
Med: 0.62 years
Q3: 2.26 years
Excellent

In 2018, the repayment capacity of BORROD ASSOCIES (0.00) 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 223.40. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

223.4

Liquidity indicators evolution
BORROD ASSOCIES

Sector positioning

Liquidity ratio
223.4 2024
2018
2023
2024
Q1: 156.87
Med: 231.58
Q3: 364.94
Average -28 pts over 3 years

In 2024, the liquidity ratio of BORROD ASSOCIES (223.40) 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
0.0x 2018
2018
Q1: 0.0x
Med: 1.26x
Q3: 5.32x
Average

In 2018, the interest coverage of BORROD ASSOCIES (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
BORROD ASSOCIES

Positioning of BORROD ASSOCIES in its sector

Comparison with sector Fabrication de charpentes et d'autres menuiseries

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 9 559€ to 45 303€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
9k€ 16k€ 45k€
16 876 € Range: 9 559€ - 45 303€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 44 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 (Fabrication de charpentes et d'autres menuiseries)

Compare BORROD ASSOCIES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de charpentes et d'autres menuiseries

Frequently asked questions about BORROD ASSOCIES

What is the revenue of BORROD ASSOCIES ?

The revenue of BORROD ASSOCIES in 2018 is 651 k€.

Is BORROD ASSOCIES profitable?

Yes, BORROD ASSOCIES generated a net profit of 8 k€ in 2024.

Where is the headquarters of BORROD ASSOCIES ?

The headquarters of BORROD ASSOCIES is located in SAINT-LUMINE-DE-CLISSON (44190), in the department Loire-Atlantique.

Where to find the tax return of BORROD ASSOCIES ?

The tax return of BORROD ASSOCIES 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 BORROD ASSOCIES operate?

BORROD ASSOCIES operates in the sector Fabrication de charpentes et d'autres menuiseries (NAF code 16.23Z). See the 'Sector positioning' section above to compare the company with its competitors.