BOULANGER PERE ET FILS : revenue, balance sheet and financial ratios

BOULANGER PERE ET FILS is a French company founded 36 years ago, specialized in the sector Travaux de couverture par éléments. Based in BERNAY-EN-PONTHIEU (80120), this company of category PME shows in 2024 a revenue of 113 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 - BOULANGER PERE ET FILS (SIREN 352297394)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 113 331 € 118 362 € 137 636 € 110 360 € 113 968 € 182 570 € 173 475 € 125 921 € 164 449 €
Net income -548 € -577 € 4 860 € -1 391 € -7 674 € 15 016 € 12 179 € 1 354 € 15 600 €
EBITDA 5 017 € 4 878 € 10 564 € 4 964 € -21 220 € 16 548 € 15 299 € 2 010 € 15 193 €
Net margin -0.5% -0.5% 3.5% -1.3% -6.7% 8.2% 7.0% 1.1% 9.5%

Revenue and income statement

In 2024, BOULANGER PERE ET FILS achieves revenue of 113 k€. Activity remains stable over the period (CAGR: -4.5%). Slight decline of -4% vs 2023. After deducting consumption (29 k€), gross margin stands at 85 k€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5 k€, representing 4.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -548 € (-0.5% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

113 331 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

84 627 €

EBITDA (2024) ?
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

5 017 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-3 914 €

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

-548 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.4%

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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 52%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 7.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

51.865%

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

31.133%

Cash flow / Revenue (2024) ?
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

7.529%

Repayment capacity (2024) ?
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

3.014

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

30.9%

Solvency indicators evolution
BOULANGER PERE ET FILS

Sector positioning

Debt ratio
51.87 2024
2022
2023
2024
Q1: 4.55
Med: 19.76
Q3: 51.32
Average +29 pts over 3 years

In 2024, the debt ratio of BOULANGER PERE ET FILS (51.87) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
31.13% 2024
2022
2023
2024
Q1: 20.21%
Med: 41.48%
Q3: 58.46%
Average +13 pts over 3 years

In 2024, the financial autonomy of BOULANGER PERE ET FILS (31.1%) 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
3.01 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.33 years
Q3: 1.23 years
Watch +14 pts over 3 years

In 2024, the repayment capacity of BOULANGER PERE ET FILS (3.01) 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 510.08. 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 16.2x. Operating income very largely covers interest expenses: high safety margin.

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

510.08

Interest coverage (2024) ?
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

16.165

Liquidity indicators evolution
BOULANGER PERE ET FILS

Sector positioning

Liquidity ratio
510.08 2024
2022
2023
2024
Q1: 152.81
Med: 217.71
Q3: 316.62
Excellent

In 2024, the liquidity ratio of BOULANGER PERE ET FILS (510.08) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
16.16x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.51x
Q3: 2.62x
Excellent +15 pts over 3 years

In 2024, the interest coverage of BOULANGER PERE ET FILS (16.2x) 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: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. The company must finance 12 days of gap between collections and payments. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 24 days of revenue, i.e. 8 k€ to permanently finance. Notable WCR improvement over the period (-46%), freeing up cash.

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

7 537 €

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

25 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

13 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

6 j

WCR in days of revenue (2024) ?
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

24 j

WCR and payment terms evolution
BOULANGER PERE ET FILS

Positioning of BOULANGER PERE ET FILS in its sector

Comparison with sector Travaux de couverture par éléments

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 8 845€ to 31 092€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
8k€ 14k€ 31k€
14 124 € Range: 8 845€ - 31 092€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 (Travaux de couverture par éléments)

Compare BOULANGER PERE ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de couverture par éléments

Frequently asked questions about BOULANGER PERE ET FILS

What is the revenue of BOULANGER PERE ET FILS ?

The revenue of BOULANGER PERE ET FILS in 2024 is 113 k€.

Is BOULANGER PERE ET FILS profitable?

BOULANGER PERE ET FILS recorded a net loss in 2024.

Where is the headquarters of BOULANGER PERE ET FILS ?

The headquarters of BOULANGER PERE ET FILS is located in BERNAY-EN-PONTHIEU (80120), in the department Somme.

Where to find the tax return of BOULANGER PERE ET FILS ?

The tax return of BOULANGER PERE ET FILS 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 BOULANGER PERE ET FILS operate?

BOULANGER PERE ET FILS operates in the sector Travaux de couverture par éléments (NAF code 43.91B). See the 'Sector positioning' section above to compare the company with its competitors.