CITEBOIS NEGOCE : revenue, balance sheet and financial ratios

CITEBOIS NEGOCE is a French company founded 22 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in FONTENAY-LE-COMTE (85200), this company of category PME shows in 2023 a revenue of 1.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - CITEBOIS NEGOCE (SIREN 451913479)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 1 816 254 € N/C N/C 1 464 928 € 1 443 129 € 1 428 415 € 1 358 336 € 1 265 828 €
Net income -180 909 € -135 311 € 69 539 € 145 057 € 116 759 € 76 033 € -39 304 € -54 870 € 11 491 € -19 718 €
EBITDA N/C N/C 70 687 € N/C N/C 95 796 € 965 € -35 875 € 40 646 € 7 129 €
Net margin N/C N/C 3.8% N/C N/C 5.2% -2.7% -3.8% 0.8% -1.6%

Revenue and income statement

In 2025, CITEBOIS NEGOCE records a net loss of 181 k€. This deficit will reduce equity on the balance sheet.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-180 909 €

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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 251%. 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

251.105%

Financial autonomy (2025) ?
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

19.149%

Asset age ratio (2025) ?
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

55.8%

Solvency indicators evolution
CITEBOIS NEGOCE

Sector positioning

Debt ratio
251.1 2025
2023
2024
2025
Q1: 4.19
Med: 17.72
Q3: 55.01
Watch

In 2025, the debt ratio of CITEBOIS NEGOCE (251.10) 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
19.15% 2025
2023
2024
2025
Q1: 28.26%
Med: 47.44%
Q3: 64.23%
Watch -24 pts over 3 years

In 2025, the financial autonomy of CITEBOIS NEGOCE (19.1%) 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
7.33 years 2023
2023
Q1: 0.0 years
Med: 0.61 years
Q3: 2.59 years
Average

In 2023, the repayment capacity of CITEBOIS NEGOCE (7.33) 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 233.34. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

233.34

Liquidity indicators evolution
CITEBOIS NEGOCE

Sector positioning

Liquidity ratio
233.34 2025
2023
2024
2025
Q1: 162.68
Med: 230.9
Q3: 362.47
Good -24 pts over 3 years

In 2025, the liquidity ratio of CITEBOIS NEGOCE (233.34) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
8.79x 2023
2023
Q1: 0.0x
Med: 1.22x
Q3: 6.21x
Excellent

In 2023, the interest coverage of CITEBOIS NEGOCE (8.8x) 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.

Operating WCR (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
CITEBOIS NEGOCE

Positioning of CITEBOIS NEGOCE in its sector

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

Similar companies (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare CITEBOIS NEGOCE 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 CITEBOIS NEGOCE

What is the revenue of CITEBOIS NEGOCE ?

The revenue of CITEBOIS NEGOCE in 2023 is 1.8 M€.

Is CITEBOIS NEGOCE profitable?

CITEBOIS NEGOCE recorded a net loss in 2025.

Where is the headquarters of CITEBOIS NEGOCE ?

The headquarters of CITEBOIS NEGOCE is located in FONTENAY-LE-COMTE (85200), in the department Vendee.

Where to find the tax return of CITEBOIS NEGOCE ?

The tax return of CITEBOIS NEGOCE 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 CITEBOIS NEGOCE operate?

CITEBOIS NEGOCE 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.