BOUCHER MATERIAUX : revenue, balance sheet and financial ratios

BOUCHER MATERIAUX is a French company founded 38 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in CHAOURSE (02340), this company of category PME shows in 2023 a revenue of 5.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - BOUCHER MATERIAUX (SIREN 344588272)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 5 932 908 € 6 722 554 € 5 055 759 € 4 512 029 € 4 990 366 € 4 585 847 € 4 142 301 € 3 425 701 €
Net income 168 598 € 146 929 € 165 168 € 192 962 € 127 223 € 108 167 € 64 869 € 94 000 € 106 693 €
EBITDA N/C 374 293 € 355 305 € 387 461 € 309 870 € 260 269 € 100 182 € 163 575 € 174 328 €
Net margin N/C 2.5% 2.5% 3.8% 2.8% 2.2% 1.4% 2.3% 3.1%

Revenue and income statement

In 2024, BOUCHER MATERIAUX generates positive net income of 169 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 107 k€ -> 169 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

168 598 €

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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 11%. 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 40%. 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

10.536%

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

40.15%

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

18.1%

Solvency indicators evolution
BOUCHER MATERIAUX

Sector positioning

Debt ratio
10.54 2024
2022
2023
2024
Q1: 2.11
Med: 17.78
Q3: 57.25
Good +5 pts over 3 years

In 2024, the debt ratio of BOUCHER MATERIAUX (10.54) 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
40.15% 2024
2022
2023
2024
Q1: 25.79%
Med: 46.44%
Q3: 64.03%
Average -25 pts over 3 years

In 2024, the financial autonomy of BOUCHER MATERIAUX (40.1%) 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
0.58 years 2023
2022
2023
Q1: 0.0 years
Med: 0.6 years
Q3: 2.59 years
Good

In 2023, the repayment capacity of BOUCHER MATERIAUX (0.58) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 170.31. 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

170.306

Liquidity indicators evolution
BOUCHER MATERIAUX

Sector positioning

Liquidity ratio
170.31 2024
2022
2023
2024
Q1: 160.67
Med: 234.81
Q3: 352.8
Average -22 pts over 3 years

In 2024, the liquidity ratio of BOUCHER MATERIAUX (170.31) 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
0.39x 2023
2022
2023
Q1: 0.0x
Med: 1.22x
Q3: 6.21x
Average

In 2023, the interest coverage of BOUCHER MATERIAUX (0.4x) 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
BOUCHER MATERIAUX

Positioning of BOUCHER MATERIAUX in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 121 961€ to 1 863 090€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
121k€ 307k€ 1863k€
307 472 € Range: 121 961€ - 1 863 090€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare BOUCHER MATERIAUX with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about BOUCHER MATERIAUX

What is the revenue of BOUCHER MATERIAUX ?

The revenue of BOUCHER MATERIAUX in 2023 is 5.9 M€.

Is BOUCHER MATERIAUX profitable?

Yes, BOUCHER MATERIAUX generated a net profit of 169 k€ in 2024.

Where is the headquarters of BOUCHER MATERIAUX ?

The headquarters of BOUCHER MATERIAUX is located in CHAOURSE (02340), in the department Aisne.

Where to find the tax return of BOUCHER MATERIAUX ?

The tax return of BOUCHER MATERIAUX 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 BOUCHER MATERIAUX operate?

BOUCHER MATERIAUX operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.