DURRUTY MATERIAUX : revenue, balance sheet and financial ratios

DURRUTY MATERIAUX 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 LARRESSORE (64480), this company of category ETI shows in 2024 a revenue of 27.4 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 - DURRUTY MATERIAUX (SIREN 480088517)
Indicator 2024 2023 2022 2021 2017
Revenue 27 397 944 € 30 919 404 € 31 806 819 € 28 620 945 € 22 636 725 €
Net income -448 360 € 264 870 € 483 320 € 710 236 € 41 945 €
EBITDA -22 800 € 995 989 € 1 735 610 € 1 253 425 € 285 387 €
Net margin -1.6% 0.9% 1.5% 2.5% 0.2%

Revenue and income statement

In 2024, DURRUTY MATERIAUX achieves revenue of 27.4 M€. Revenue is growing positively over 5 years (CAGR: +2.8%). Significant drop of -11% vs 2023. After deducting consumption (19.6 M€), gross margin stands at 7.8 M€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -23 k€, representing -0.1% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -102%, reducing margin by 3.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -448 k€ (-1.6% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

27 397 944 €

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

7 756 030 €

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

-22 800 €

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

-523 970 €

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

-448 360 €

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

-0.1%

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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 182%. 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 23%. The balance between equity and debt is satisfactory.

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

181.552%

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

22.654%

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

-0.774%

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

-28.694

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

29.6%

Solvency indicators evolution
DURRUTY MATERIAUX

Sector positioning

Debt ratio
181.55 2024
2022
2023
2024
Q1: 2.11
Med: 17.78
Q3: 57.25
Average

In 2024, the debt ratio of DURRUTY MATERIAUX (181.55) 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
22.65% 2024
2022
2023
2024
Q1: 25.79%
Med: 46.44%
Q3: 64.03%
Average

In 2024, the financial autonomy of DURRUTY MATERIAUX (22.6%) 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
-28.69 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.37 years
Q3: 2.35 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of DURRUTY MATERIAUX (-28.69) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 201.95. 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

201.948

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

-708.75

Liquidity indicators evolution
DURRUTY MATERIAUX

Sector positioning

Liquidity ratio
201.95 2024
2022
2023
2024
Q1: 160.67
Med: 234.81
Q3: 352.8
Average

In 2024, the liquidity ratio of DURRUTY MATERIAUX (201.95) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-708.75x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.35x
Q3: 8.54x
Watch -50 pts over 3 years

In 2024, the interest coverage of DURRUTY MATERIAUX (-708.8x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. Excellent situation: suppliers finance 42 days of the operating cycle (retail model). Inventory turnover is 78 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 120 days of revenue, i.e. 9.1 M€ to permanently finance.

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

9 116 940 €

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

24 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

66 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

78 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

120 j

WCR and payment terms evolution
DURRUTY MATERIAUX

Positioning of DURRUTY 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 4 382 713€ to 6 194 680€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
4382k€ 5690k€ 6194k€
5 690 557 € Range: 4 382 713€ - 6 194 680€
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 DURRUTY 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 DURRUTY MATERIAUX

What is the revenue of DURRUTY MATERIAUX ?

The revenue of DURRUTY MATERIAUX in 2024 is 27.4 M€.

Is DURRUTY MATERIAUX profitable?

DURRUTY MATERIAUX recorded a net loss in 2024.

Where is the headquarters of DURRUTY MATERIAUX ?

The headquarters of DURRUTY MATERIAUX is located in LARRESSORE (64480), in the department Pyrenees-Atlantiques.

Where to find the tax return of DURRUTY MATERIAUX ?

The tax return of DURRUTY 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 DURRUTY MATERIAUX operate?

DURRUTY 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.