COOPERATIVE D'ACHAT DES PROFESSIONNELS DU BOIS ET DE LA TOITURE : revenue, balance sheet and financial ratios

COOPERATIVE D'ACHAT DES PROFESSIONNELS DU BOIS ET DE LA TOITURE is a French company founded 18 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in VARETZ (19240), this company of category PME shows in 2024 a revenue of 10.2 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 - COOPERATIVE D'ACHAT DES PROFESSIONNELS DU BOIS ET DE LA TOITURE (SIREN 501883995)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 10 169 678 € 10 537 669 € 8 214 086 € 6 887 027 € 6 588 726 € 6 348 195 € 6 119 887 € 5 676 305 €
Net income 106 926 € 381 881 € 444 033 € 282 268 € 121 610 € 111 150 € 202 102 € 188 772 €
EBITDA 310 036 € 612 363 € 621 931 € 432 842 € 358 748 € 353 288 € 385 490 € 359 827 €
Net margin 1.1% 3.6% 5.4% 4.1% 1.8% 1.8% 3.3% 3.3%

Revenue and income statement

In 2024, COOPERATIVE D'ACHAT DES PROFESSIONNELS DU BOIS ET DE LA TOITURE achieves revenue of 10.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.6%. Slight decline of -3% vs 2023. After deducting consumption (8.5 M€), gross margin stands at 1.7 M€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 310 k€, representing 3.0% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -49%, reducing margin by 2.8 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 107 k€, i.e. 1.1% 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

10 169 678 €

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

1 710 196 €

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

310 036 €

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

187 045 €

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

106 926 €

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

3.0%

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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 122%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 10.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.2% 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

121.879%

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

37.732%

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

2.181%

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

10.852

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

58.1%

Solvency indicators evolution
COOPERATIVE D'ACHAT DES PROFESSIONNELS DU BOIS ET DE LA TOITURE

Sector positioning

Debt ratio
121.88 2024
2021
2023
2024
Q1: 2.07
Med: 17.76
Q3: 57.15
Average

In 2024, the debt ratio of COOPERATIVE D'ACHAT DES P... (121.88) 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
37.73% 2024
2021
2023
2024
Q1: 25.78%
Med: 46.47%
Q3: 64.06%
Average -17 pts over 3 years

In 2024, the financial autonomy of COOPERATIVE D'ACHAT DES P... (37.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
10.85 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.36 years
Q3: 2.34 years
Average

In 2024, the repayment capacity of COOPERATIVE D'ACHAT DES P... (10.85) 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 317.67. 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 57.3x. 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

317.666

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

57.287

Liquidity indicators evolution
COOPERATIVE D'ACHAT DES PROFESSIONNELS DU BOIS ET DE LA TOITURE

Sector positioning

Liquidity ratio
317.67 2024
2021
2023
2024
Q1: 160.84
Med: 235.03
Q3: 352.94
Good -8 pts over 3 years

In 2024, the liquidity ratio of COOPERATIVE D'ACHAT DES P... (317.67) 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
57.29x 2024
2021
2023
2024
Q1: 0.0x
Med: 1.33x
Q3: 8.51x
Excellent

In 2024, the interest coverage of COOPERATIVE D'ACHAT DES P... (57.3x) 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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 53 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 72 days of revenue, i.e. 2.0 M€ to permanently finance. Over 2016-2024, WCR increased by +145%, 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

2 042 783 €

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

17 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

26 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

53 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

72 j

WCR and payment terms evolution
COOPERATIVE D'ACHAT DES PROFESSIONNELS DU BOIS ET DE LA TOITURE

Positioning of COOPERATIVE D'ACHAT DES PROFESSIONNELS DU BOIS ET DE LA TOITURE 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 523 886€ to 1 056 592€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
523k€ 730k€ 1056k€
730 458 € Range: 523 886€ - 1 056 592€
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 COOPERATIVE D'ACHAT DES PROFESSIONNELS DU BOIS ET DE LA TOITURE 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 COOPERATIVE D'ACHAT DES PROFESSIONNELS DU BOIS ET DE LA TOITURE

What is the revenue of COOPERATIVE D'ACHAT DES PROFESSIONNELS DU BOIS ET DE LA TOITURE ?

The revenue of COOPERATIVE D'ACHAT DES PROFESSIONNELS DU BOIS ET DE LA TOITURE in 2024 is 10.2 M€.

Is COOPERATIVE D'ACHAT DES PROFESSIONNELS DU BOIS ET DE LA TOITURE profitable?

Yes, COOPERATIVE D'ACHAT DES PROFESSIONNELS DU BOIS ET DE LA TOITURE generated a net profit of 107 k€ in 2024.

Where is the headquarters of COOPERATIVE D'ACHAT DES PROFESSIONNELS DU BOIS ET DE LA TOITURE ?

The headquarters of COOPERATIVE D'ACHAT DES PROFESSIONNELS DU BOIS ET DE LA TOITURE is located in VARETZ (19240), in the department Correze.

Where to find the tax return of COOPERATIVE D'ACHAT DES PROFESSIONNELS DU BOIS ET DE LA TOITURE ?

The tax return of COOPERATIVE D'ACHAT DES PROFESSIONNELS DU BOIS ET DE LA TOITURE 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 COOPERATIVE D'ACHAT DES PROFESSIONNELS DU BOIS ET DE LA TOITURE operate?

COOPERATIVE D'ACHAT DES PROFESSIONNELS DU BOIS ET DE LA TOITURE 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.