BOURGES MACHINES A BOIS : revenue, balance sheet and financial ratios

BOURGES MACHINES A BOIS is a French company founded 14 years ago, specialized in the sector Intermédiaires du commerce en machines, équipements industriels, navires et avions. Based in SAINT-DOULCHARD (18230), this company of category PME shows in 2020 a revenue of 687 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 - BOURGES MACHINES A BOIS (SIREN 534676978)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C 686 655 € 812 100 € 808 372 € 964 837 €
Net income 12 267 € 10 587 € 11 915 € -6 684 € -426 € 267 € 7 090 €
EBITDA N/C N/C N/C 18 324 € -13 823 € -4 136 € 32 114 €
Net margin N/C N/C N/C -1.0% -0.1% 0.0% 0.7%

Revenue and income statement

In 2023, BOURGES MACHINES A BOIS generates positive net income of 12 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2023: 7 k€ -> 12 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

12 267 €

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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 151%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

150.762%

Financial autonomy (2023) ?
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

18.64%

Asset age ratio (2023) ?
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

15.0%

Solvency indicators evolution
BOURGES MACHINES A BOIS

Sector positioning

Debt ratio
150.76 2023
2021
2022
2023
Q1: -0.32
Med: 0.07
Q3: 21.88
Watch

In 2023, the debt ratio of BOURGES MACHINES A BOIS (150.76) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
18.64% 2023
2021
2022
2023
Q1: 18.48%
Med: 50.08%
Q3: 69.09%
Average

In 2023, the financial autonomy of BOURGES MACHINES A BOIS (18.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 144.46. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

144.459

Liquidity indicators evolution
BOURGES MACHINES A BOIS

Sector positioning

Liquidity ratio
144.46 2023
2021
2022
2023
Q1: 100.01
Med: 205.88
Q3: 453.33
Average

In 2023, the liquidity ratio of BOURGES MACHINES A BOIS (144.46) 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.

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 (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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
BOURGES MACHINES A BOIS

Positioning of BOURGES MACHINES A BOIS in its sector

Comparison with sector Intermédiaires du commerce en machines, équipements industriels, navires et avions

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of BOURGES MACHINES A BOIS is estimated at 20 706 € (range 8 577€ - 84 049€). 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.

Estimated enterprise value 2023
229 transactions
8k€ 20k€ 84k€
20 706 € Range: 8 577€ - 84 049€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
12 267 € × 1.7x = 20 706 €
Range: 8 577€ - 84 050€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en machines, équipements industriels, navires et avions)

Compare BOURGES MACHINES A BOIS with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en machines, équipements industriels, navires et avions

Frequently asked questions about BOURGES MACHINES A BOIS

What is the revenue of BOURGES MACHINES A BOIS ?

The revenue of BOURGES MACHINES A BOIS in 2020 is 687 k€.

Is BOURGES MACHINES A BOIS profitable?

Yes, BOURGES MACHINES A BOIS generated a net profit of 12 k€ in 2023.

Where is the headquarters of BOURGES MACHINES A BOIS ?

The headquarters of BOURGES MACHINES A BOIS is located in SAINT-DOULCHARD (18230), in the department Cher.

Where to find the tax return of BOURGES MACHINES A BOIS ?

The tax return of BOURGES MACHINES A BOIS 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 BOURGES MACHINES A BOIS operate?

BOURGES MACHINES A BOIS operates in the sector Intermédiaires du commerce en machines, équipements industriels, navires et avions (NAF code 46.14Z). See the 'Sector positioning' section above to compare the company with its competitors.