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COMBUSTIBLES ET MATERIAUX : revenue, balance sheet and financial ratios

COMBUSTIBLES ET MATERIAUX is a French company founded 55 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in SAINT-MARTIN-DU-TARTRE (71460), this company of category PME shows in 2022 a revenue of 2.1 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 - COMBUSTIBLES ET MATERIAUX (SIREN 727120024)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 2 054 390 € N/C N/C N/C N/C N/C N/C
Net income 69 739 € 55 814 € 25 554 € 62 640 € 60 193 € -2 505 € -4 584 € 13 664 € 16 795 €
EBITDA N/C N/C 50 509 € N/C N/C N/C N/C N/C N/C
Net margin N/C N/C 1.2% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, COMBUSTIBLES ET MATERIAUX generates positive net income of 70 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 17 k€ -> 70 k€.

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

69 739 €

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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 11%. 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 73%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

10.707%

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

72.659%

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

25.4%

Solvency indicators evolution
COMBUSTIBLES ET MATERIAUX

Sector positioning

Debt ratio
10.71 2024
2022
2023
2024
Q1: 2.11
Med: 17.78
Q3: 57.25
Good -6 pts over 3 years

In 2024, the debt ratio of COMBUSTIBLES ET MATERIAUX (10.71) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
72.66% 2024
2022
2023
2024
Q1: 25.79%
Med: 46.44%
Q3: 64.03%
Excellent +6 pts over 3 years

In 2024, the financial autonomy of COMBUSTIBLES ET MATERIAUX (72.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
6.25 years 2022
2022
Q1: 0.0 years
Med: 0.56 years
Q3: 2.15 years
Watch

In 2022, the repayment capacity of COMBUSTIBLES ET MATERIAUX (6.25) 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 382.43. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

382.433

Liquidity indicators evolution
COMBUSTIBLES ET MATERIAUX

Sector positioning

Liquidity ratio
382.43 2024
2022
2023
2024
Q1: 160.67
Med: 234.81
Q3: 352.8
Excellent +8 pts over 3 years

In 2024, the liquidity ratio of COMBUSTIBLES ET MATERIAUX (382.43) 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
2.41x 2022
2022
Q1: 0.0x
Med: 0.84x
Q3: 3.66x
Good

In 2022, the interest coverage of COMBUSTIBLES ET MATERIAUX (2.4x) 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.

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

0 €

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

0 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 and payment terms evolution
COMBUSTIBLES ET MATERIAUX

Positioning of COMBUSTIBLES ET 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 50 448€ to 770 650€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
50k€ 127k€ 770k€
127 183 € Range: 50 448€ - 770 650€
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 COMBUSTIBLES ET 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 COMBUSTIBLES ET MATERIAUX

What is the revenue of COMBUSTIBLES ET MATERIAUX ?

The revenue of COMBUSTIBLES ET MATERIAUX in 2022 is 2.1 M€.

Is COMBUSTIBLES ET MATERIAUX profitable?

Yes, COMBUSTIBLES ET MATERIAUX generated a net profit of 70 k€ in 2024.

Where is the headquarters of COMBUSTIBLES ET MATERIAUX ?

The headquarters of COMBUSTIBLES ET MATERIAUX is located in SAINT-MARTIN-DU-TARTRE (71460), in the department Saone-et-Loire.

Where to find the tax return of COMBUSTIBLES ET MATERIAUX ?

The tax return of COMBUSTIBLES ET 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 COMBUSTIBLES ET MATERIAUX operate?

COMBUSTIBLES ET 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.