ENTREPRISE BOITUZAT : revenue, balance sheet and financial ratios

ENTREPRISE BOITUZAT is a French company founded 46 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in MONCETZ-LONGEVAS (51470), this company of category PME shows in 2023 a revenue of 2.6 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 - ENTREPRISE BOITUZAT (SIREN 327267258)
Indicator 2025 2024 2023 2022 2020 2019 2018 2017
Revenue N/C N/C 2 569 983 € 2 383 936 € 3 063 764 € 2 085 963 € 2 317 248 € 2 305 354 €
Net income 69 885 € 36 413 € 26 678 € 42 694 € 71 385 € 45 524 € 14 259 € 49 130 €
EBITDA N/C N/C 28 660 € 71 232 € 100 011 € 47 766 € 21 085 € 44 693 €
Net margin N/C N/C 1.0% 1.8% 2.3% 2.2% 0.6% 2.1%

Revenue and income statement

In 2025, ENTREPRISE BOITUZAT generates positive net income of 70 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 49 k€ -> 70 k€.

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

69 885 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 4%. 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 62%. 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

3.533%

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

62.389%

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

12.9%

Solvency indicators evolution
ENTREPRISE BOITUZAT

Sector positioning

Debt ratio
3.53 2025
2023
2024
2025
Q1: 11.0
Med: 32.65
Q3: 74.11
Excellent -9 pts over 3 years

In 2025, the debt ratio of ENTREPRISE BOITUZAT (3.53) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
62.39% 2025
2023
2024
2025
Q1: 28.12%
Med: 44.35%
Q3: 58.65%
Excellent

In 2025, the financial autonomy of ENTREPRISE BOITUZAT (62.4%) 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
5.13 years 2023
2023
Q1: 0.0 years
Med: 0.7 years
Q3: 2.29 years
Average

In 2023, the repayment capacity of ENTREPRISE BOITUZAT (5.13) 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 228.03. 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

228.03

Liquidity indicators evolution
ENTREPRISE BOITUZAT

Sector positioning

Liquidity ratio
228.03 2025
2023
2024
2025
Q1: 152.08
Med: 210.22
Q3: 308.83
Good -7 pts over 3 years

In 2025, the liquidity ratio of ENTREPRISE BOITUZAT (228.03) 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
3.46x 2023
2023
Q1: 0.0x
Med: 0.82x
Q3: 3.69x
Good

In 2023, the interest coverage of ENTREPRISE BOITUZAT (3.5x) 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 (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
ENTREPRISE BOITUZAT

Positioning of ENTREPRISE BOITUZAT in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of ENTREPRISE BOITUZAT is estimated at 245 675 € (range 68 534€ - 687 725€). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2025
120 transactions
68k€ 245k€ 687k€
245 675 € Range: 68 534€ - 687 725€
NAF 5 all-time

Valuation method used

Net Income Multiple
69 885 € × 3.5x = 245 676 €
Range: 68 535€ - 687 725€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement courants et travaux préparatoires)

Compare ENTREPRISE BOITUZAT with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about ENTREPRISE BOITUZAT

What is the revenue of ENTREPRISE BOITUZAT ?

The revenue of ENTREPRISE BOITUZAT in 2023 is 2.6 M€.

Is ENTREPRISE BOITUZAT profitable?

Yes, ENTREPRISE BOITUZAT generated a net profit of 70 k€ in 2025.

Where is the headquarters of ENTREPRISE BOITUZAT ?

The headquarters of ENTREPRISE BOITUZAT is located in MONCETZ-LONGEVAS (51470), in the department Marne.

Where to find the tax return of ENTREPRISE BOITUZAT ?

The tax return of ENTREPRISE BOITUZAT 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 ENTREPRISE BOITUZAT operate?

ENTREPRISE BOITUZAT operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.