BROADVIEW MATERIALS SPAIN : revenue, balance sheet and financial ratios

BROADVIEW MATERIALS SPAIN is a French company founded 22 years ago, specialized in the sector Fabrication de plaques, feuilles, tubes et profilés en matières plastiques. this company of category PME shows in 2024 a revenue of 48.6 M€. 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 - BROADVIEW MATERIALS SPAIN (SIREN 451390413)
Indicator 2024 2021
Revenue 48 556 482 € 47 336 855 €
Net income -1 833 554 € -2 278 936 €
EBITDA 231 205 € -1 595 823 €
Net margin -3.8% -4.8%

Revenue and income statement

In 2024, BROADVIEW MATERIALS SPAIN achieves revenue of 48.6 M€. Vs 2021: +3%. After deducting consumption (27.6 M€), gross margin stands at 20.9 M€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 231 k€, representing 0.5% of revenue. Positive scissor effect: EBITDA margin improves by +3.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -1.8 M€ (-3.8% 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

48 556 482 €

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

20 937 547 €

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

231 205 €

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

-1 398 383 €

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

-1 833 554 €

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

0.5%

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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 160%. 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 21%. The balance between equity and debt is satisfactory.

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

160.104%

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

21.489%

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

-1.735%

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

-10.208

Solvency indicators evolution
BROADVIEW MATERIALS SPAIN

Sector positioning

Debt ratio
160.1 2024
2021
2024
Q1: 0.73
Med: 15.01
Q3: 54.26
Watch +24 pts over 2 years

In 2024, the debt ratio of BROADVIEW MATERIALS SPAIN (160.10) 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
21.49% 2024
2021
2024
Q1: 36.22%
Med: 56.58%
Q3: 72.34%
Watch -34 pts over 2 years

In 2024, the financial autonomy of BROADVIEW MATERIALS SPAIN (21.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-10.21 years 2024
2021
2024
Q1: 0.0 years
Med: 0.27 years
Q3: 1.35 years
Excellent

In 2024, the repayment capacity of BROADVIEW MATERIALS SPAIN (-10.21) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 188.2x. 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

0.0

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

188.219

Liquidity indicators evolution
BROADVIEW MATERIALS SPAIN

Sector positioning

Liquidity ratio
0.0 2024
2021
2024
Q1: 161.7
Med: 262.65
Q3: 376.36
Watch

In 2024, the liquidity ratio of BROADVIEW MATERIALS SPAIN (0.00) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
188.22x 2024
2021
2024
Q1: 0.04x
Med: 2.6x
Q3: 12.16x
Excellent +73 pts over 2 years

In 2024, the interest coverage of BROADVIEW MATERIALS SPAIN (188.2x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 85 days. Excellent situation: suppliers finance 85 days of the operating cycle (retail model). WCR is negative (-20 days): operations structurally generate 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

-2 651 669 €

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

85 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 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

-20 j

WCR and payment terms evolution
BROADVIEW MATERIALS SPAIN

Positioning of BROADVIEW MATERIALS SPAIN in its sector

Comparison with sector Fabrication de plaques, feuilles, tubes et profilés en matières plastiques

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of BROADVIEW MATERIALS SPAIN is estimated at 3 886 991 € (range 1 843 726€ - 5 390 515€). With an EBITDA of 231 205€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.20x (conservative valuation). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
76 tx
1843k€ 3886k€ 5390k€
3 886 991 € Range: 1 843 726€ - 5 390 515€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
231 205 € × 1.3x
Estimation 291 983 €
116 467€ - 648 267€
Revenue Multiple 30%
48 556 482 € × 0.20x
Estimation 9 878 673 €
4 722 491€ - 13 294 264€
How is this estimate calculated?

This estimate is based on the analysis of 76 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 plaques, feuilles, tubes et profilés en matières plastiques)

Compare BROADVIEW MATERIALS SPAIN with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de plaques, feuilles, tubes et profilés en matières plastiques

Frequently asked questions about BROADVIEW MATERIALS SPAIN

What is the revenue of BROADVIEW MATERIALS SPAIN ?

The revenue of BROADVIEW MATERIALS SPAIN in 2024 is 48.6 M€.

Is BROADVIEW MATERIALS SPAIN profitable?

BROADVIEW MATERIALS SPAIN recorded a net loss in 2024.

Where is the headquarters of BROADVIEW MATERIALS SPAIN ?

The headquarters of BROADVIEW MATERIALS SPAIN is located in address not disclosed (46220), in the department Lot.

Where to find the tax return of BROADVIEW MATERIALS SPAIN ?

The tax return of BROADVIEW MATERIALS SPAIN 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 BROADVIEW MATERIALS SPAIN operate?

BROADVIEW MATERIALS SPAIN operates in the sector Fabrication de plaques, feuilles, tubes et profilés en matières plastiques (NAF code 22.21Z). See the 'Sector positioning' section above to compare the company with its competitors.