COURTAGE BOIS DEBITS : revenue, balance sheet and financial ratios

COURTAGE BOIS DEBITS is a French company founded 19 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in ALLASSAC (19240), this company of category PME shows in 2020 a revenue of 55 k€. 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 - COURTAGE BOIS DEBITS (SIREN 493661698)
Indicator 2025 2024 2023 2020 2018
Revenue N/C N/C N/C 55 497 € 86 910 €
Net income 3 974 € -56 € 12 409 € -14 230 € -3 650 €
EBITDA N/C N/C N/C -10 431 € 5 731 €
Net margin N/C N/C N/C -25.6% -4.2%

Revenue and income statement

In 2025, COURTAGE BOIS DEBITS generates positive net income of 4 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

3 974 €

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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 88%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

87.703%

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

51.783%

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

5.2%

Solvency indicators evolution
COURTAGE BOIS DEBITS

Sector positioning

Debt ratio
87.7 2025
2023
2024
2025
Q1: 4.19
Med: 17.72
Q3: 55.01
Watch +11 pts over 3 years

In 2025, the debt ratio of COURTAGE BOIS DEBITS (87.70) 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
51.78% 2025
2023
2024
2025
Q1: 28.26%
Med: 47.44%
Q3: 64.23%
Good +9 pts over 3 years

In 2025, the financial autonomy of COURTAGE BOIS DEBITS (51.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2833.56. 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

2833.556

Liquidity indicators evolution
COURTAGE BOIS DEBITS

Sector positioning

Liquidity ratio
2833.56 2025
2023
2024
2025
Q1: 162.68
Med: 230.9
Q3: 362.47
Excellent +30 pts over 3 years

In 2025, the liquidity ratio of COURTAGE BOIS DEBITS (2833.56) 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.

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
COURTAGE BOIS DEBITS

Positioning of COURTAGE BOIS DEBITS 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 (28 transactions). This range of 4 253€ to 13 262€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
4k€ 8k€ 13k€
8 471 € Range: 4 253€ - 13 262€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 COURTAGE BOIS DEBITS 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 COURTAGE BOIS DEBITS

What is the revenue of COURTAGE BOIS DEBITS ?

The revenue of COURTAGE BOIS DEBITS in 2020 is 55 k€.

Is COURTAGE BOIS DEBITS profitable?

Yes, COURTAGE BOIS DEBITS generated a net profit of 4 k€ in 2025.

Where is the headquarters of COURTAGE BOIS DEBITS ?

The headquarters of COURTAGE BOIS DEBITS is located in ALLASSAC (19240), in the department Correze.

Where to find the tax return of COURTAGE BOIS DEBITS ?

The tax return of COURTAGE BOIS DEBITS 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 COURTAGE BOIS DEBITS operate?

COURTAGE BOIS DEBITS 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.