BOURG MATERIAUX : revenue, balance sheet and financial ratios

BOURG MATERIAUX is a French company founded 19 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in VILLEFRANCHE-SUR-SAONE (69400), this company of category PME shows in 2024 a revenue of 20.9 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 - BOURG MATERIAUX (SIREN 491308011)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 20 902 572 € 21 182 501 € 22 071 860 € 19 035 435 € 17 504 888 € 17 149 950 € 18 832 097 € 17 662 167 € 14 469 852 €
Net income 376 528 € 845 160 € 1 117 261 € 848 786 € 621 775 € 254 148 € 378 398 € 246 893 € 107 098 €
EBITDA 600 670 € 1 306 090 € 1 653 919 € 1 308 579 € 1 020 742 € 461 749 € 663 636 € 529 353 € 325 025 €
Net margin 1.8% 4.0% 5.1% 4.5% 3.6% 1.5% 2.0% 1.4% 0.7%

Revenue and income statement

In 2024, BOURG MATERIAUX achieves revenue of 20.9 M€. Revenue is growing positively over 9 years (CAGR: +4.7%). Slight decline of -1% vs 2023. After deducting consumption (15.0 M€), gross margin stands at 5.9 M€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 601 k€, representing 2.9% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -54%, reducing margin by 3.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 377 k€, i.e. 1.8% of revenue. This profit can be retained or distributed to shareholders.

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

20 902 572 €

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

5 907 407 €

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

600 670 €

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

500 465 €

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

376 528 €

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

2.9%

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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 18%. 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 52%. 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 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

17.985%

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

51.999%

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

1.95%

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

2.458

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

45.9%

Solvency indicators evolution
BOURG MATERIAUX

Sector positioning

Debt ratio
17.98 2024
2022
2023
2024
Q1: 2.11
Med: 17.78
Q3: 57.25
Average +8 pts over 3 years

In 2024, the debt ratio of BOURG MATERIAUX (17.98) 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
52.0% 2024
2022
2023
2024
Q1: 25.79%
Med: 46.44%
Q3: 64.03%
Good -6 pts over 3 years

In 2024, the financial autonomy of BOURG MATERIAUX (52.0%) 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.

Repayment capacity
2.46 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.37 years
Q3: 2.35 years
Average +23 pts over 3 years

In 2024, the repayment capacity of BOURG MATERIAUX (2.46) 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 234.12. 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 2.9x. Financial charges are adequately covered by operations.

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

234.119

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

2.927

Liquidity indicators evolution
BOURG MATERIAUX

Sector positioning

Liquidity ratio
234.12 2024
2022
2023
2024
Q1: 160.67
Med: 234.81
Q3: 352.8
Average

In 2024, the liquidity ratio of BOURG MATERIAUX (234.12) 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
2.93x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.35x
Q3: 8.54x
Good +13 pts over 3 years

In 2024, the interest coverage of BOURG MATERIAUX (2.9x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 76 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 131 days of revenue, i.e. 7.6 M€ to permanently finance. Over 2016-2024, WCR increased by +59%, requiring additional financing.

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

7 612 717 €

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

45 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

55 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

76 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

131 j

WCR and payment terms evolution
BOURG MATERIAUX

Positioning of BOURG 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 1 097 060€ to 2 502 752€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1097k€ 1551k€ 2502k€
1 551 729 € Range: 1 097 060€ - 2 502 752€
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 BOURG 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 BOURG MATERIAUX

What is the revenue of BOURG MATERIAUX ?

The revenue of BOURG MATERIAUX in 2024 is 20.9 M€.

Is BOURG MATERIAUX profitable?

Yes, BOURG MATERIAUX generated a net profit of 377 k€ in 2024.

Where is the headquarters of BOURG MATERIAUX ?

The headquarters of BOURG MATERIAUX is located in VILLEFRANCHE-SUR-SAONE (69400), in the department Rhone.

Where to find the tax return of BOURG MATERIAUX ?

The tax return of BOURG 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 BOURG MATERIAUX operate?

BOURG 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.