ESSARBOIS EXPLOITATION : revenue, balance sheet and financial ratios

ESSARBOIS EXPLOITATION is a French company founded 6 years ago, specialized in the sector Sciage et rabotage du bois, hors imprégnation. Based in ESSARTS-EN-BOCAGE (85140), this company of category ETI shows in 2024 a revenue of 4.5 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 - ESSARBOIS EXPLOITATION (SIREN 852537620)
Indicator 2024 2023 2021 2020 2019
Revenue 4 491 346 € 4 728 931 € 5 040 626 € 3 538 242 € 1 645 116 €
Net income 262 763 € 353 098 € 310 507 € 200 358 € 42 622 €
EBITDA 420 594 € 474 674 € 629 859 € 355 292 € 100 314 €
Net margin 5.9% 7.5% 6.2% 5.7% 2.6%

Revenue and income statement

In 2024, ESSARBOIS EXPLOITATION achieves revenue of 4.5 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +22.2%. Slight decline of -5% vs 2023. After deducting consumption (2.7 M€), gross margin stands at 1.8 M€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 421 k€, representing 9.4% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 263 k€, i.e. 5.9% 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

4 491 346 €

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

1 814 193 €

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

420 594 €

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

312 363 €

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

262 763 €

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

9.4%

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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 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

19.219%

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

71.754%

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

8.311%

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

1.405

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

31.9%

Solvency indicators evolution
ESSARBOIS EXPLOITATION

Sector positioning

Debt ratio
19.22 2024
2021
2023
2024
Q1: 12.44
Med: 33.52
Q3: 77.38
Good

In 2024, the debt ratio of ESSARBOIS EXPLOITATION (19.22) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
71.75% 2024
2021
2023
2024
Q1: 36.8%
Med: 54.71%
Q3: 68.0%
Excellent +10 pts over 3 years

In 2024, the financial autonomy of ESSARBOIS EXPLOITATION (71.8%) 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
1.41 years 2024
2021
2023
2024
Q1: 0.02 years
Med: 2.22 years
Q3: 5.22 years
Good +9 pts over 3 years

In 2024, the repayment capacity of ESSARBOIS EXPLOITATION (1.41) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 612.69. 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 4.5x. Financial charges are adequately covered by operations.

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

612.692

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

4.538

Liquidity indicators evolution
ESSARBOIS EXPLOITATION

Sector positioning

Liquidity ratio
612.69 2024
2021
2023
2024
Q1: 198.4
Med: 307.91
Q3: 455.22
Excellent +9 pts over 3 years

In 2024, the liquidity ratio of ESSARBOIS EXPLOITATION (612.69) 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
4.54x 2024
2021
2023
2024
Q1: 0.05x
Med: 4.79x
Q3: 15.11x
Average

In 2024, the interest coverage of ESSARBOIS EXPLOITATION (4.5x) 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. Average customer payment term: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The company must finance 22 days of gap between collections and payments. Inventory turnover is 140 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 186 days of revenue, i.e. 2.3 M€ to permanently finance. Over 2019-2024, WCR increased by +42%, 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

2 318 118 €

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

58 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

36 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

140 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

186 j

WCR and payment terms evolution
ESSARBOIS EXPLOITATION

Positioning of ESSARBOIS EXPLOITATION in its sector

Comparison with sector Sciage et rabotage du bois, hors imprégnation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 271 427€ to 1 035 738€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
271k€ 549k€ 1035k€
549 545 € Range: 271 427€ - 1 035 738€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 34 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 (Sciage et rabotage du bois, hors imprégnation)

Compare ESSARBOIS EXPLOITATION with other companies in the same sector:

Voir toutes les statistiques du secteur Sciage et rabotage du bois, hors imprégnation

Frequently asked questions about ESSARBOIS EXPLOITATION

What is the revenue of ESSARBOIS EXPLOITATION ?

The revenue of ESSARBOIS EXPLOITATION in 2024 is 4.5 M€.

Is ESSARBOIS EXPLOITATION profitable?

Yes, ESSARBOIS EXPLOITATION generated a net profit of 263 k€ in 2024.

Where is the headquarters of ESSARBOIS EXPLOITATION ?

The headquarters of ESSARBOIS EXPLOITATION is located in ESSARTS-EN-BOCAGE (85140), in the department Vendee.

Where to find the tax return of ESSARBOIS EXPLOITATION ?

The tax return of ESSARBOIS EXPLOITATION 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 ESSARBOIS EXPLOITATION operate?

ESSARBOIS EXPLOITATION operates in the sector Sciage et rabotage du bois, hors imprégnation (NAF code 16.10A). See the 'Sector positioning' section above to compare the company with its competitors.