DELTA BOIS : revenue, balance sheet and financial ratios

DELTA BOIS is a French company founded 21 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in LECCI (20137), this company of category PME shows in 2024 a revenue of 20.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - DELTA BOIS (SIREN 481818656)
Indicator 2024 2024 2020 2019
Revenue N/C 20 376 969 € N/C 10 485 673 €
Net income 221 652 € 2 375 000 € 489 985 € 342 611 €
EBITDA N/C 3 030 044 € N/C 566 060 €
Net margin N/C 11.7% N/C 3.3%

Revenue and income statement

In 2024, DELTA BOIS generates positive net income of 222 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2024: 343 k€ -> 222 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

221 652 €

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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 19%. 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 68%. 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

18.718%

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

68.441%

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

60.4%

Solvency indicators evolution
DELTA BOIS

Sector positioning

Debt ratio
18.72 2024
2020
2024
2024
Q1: 2.07
Med: 17.76
Q3: 57.15
Average -11 pts over 3 years

In 2024, the debt ratio of DELTA BOIS (18.72) 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
68.44% 2024
2020
2024
2024
Q1: 25.78%
Med: 46.47%
Q3: 64.06%
Excellent +13 pts over 3 years

In 2024, the financial autonomy of DELTA BOIS (68.4%) 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
0.83 years 2024
2024
Q1: 0.0 years
Med: 0.36 years
Q3: 2.34 years
Average

In 2024, the repayment capacity of DELTA BOIS (0.83) 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 446.57. 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

446.575

Liquidity indicators evolution
DELTA BOIS

Sector positioning

Liquidity ratio
446.57 2024
2020
2024
2024
Q1: 160.84
Med: 235.03
Q3: 352.94
Excellent

In 2024, the liquidity ratio of DELTA BOIS (446.57) 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
0.89x 2024
2024
Q1: 0.0x
Med: 1.33x
Q3: 8.51x
Average

In 2024, the interest coverage of DELTA BOIS (0.9x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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
DELTA BOIS

Positioning of DELTA BOIS 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 160 339€ to 2 449 363€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
160k€ 404k€ 2449k€
404 227 € Range: 160 339€ - 2 449 363€
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 DELTA BOIS 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 DELTA BOIS

What is the revenue of DELTA BOIS ?

The revenue of DELTA BOIS in 2024 is 20.4 M€.

Is DELTA BOIS profitable?

Yes, DELTA BOIS generated a net profit of 222 k€ in 2024.

Where is the headquarters of DELTA BOIS ?

The headquarters of DELTA BOIS is located in LECCI (20137).

Where to find the tax return of DELTA BOIS ?

The tax return of DELTA BOIS 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 DELTA BOIS operate?

DELTA BOIS 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.