ETABLISSEMENTS BOUTILLET SAS : revenue, balance sheet and financial ratios

ETABLISSEMENTS BOUTILLET SAS is a French company founded 51 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in CHAUVIGNY (86300), this company of category PME shows in 2024 a revenue of 39.6 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 - ETABLISSEMENTS BOUTILLET SAS (SIREN 304600927)
Indicator 2024 2023 2022 2021 2020 2019 2016
Revenue 39 607 390 € 34 431 068 € 27 016 472 € 28 783 027 € 29 016 407 € 26 520 704 € 31 935 273 €
Net income 1 743 005 € 1 420 924 € 620 027 € 2 105 283 € 469 082 € 280 983 € -110 143 €
EBITDA 2 490 524 € 2 198 317 € 539 839 € 1 285 176 € 1 512 221 € 553 367 € -89 169 €
Net margin 4.4% 4.1% 2.3% 7.3% 1.6% 1.1% -0.3%

Revenue and income statement

In 2024, ETABLISSEMENTS BOUTILLET SAS achieves revenue of 39.6 M€. Revenue is growing positively over 7 years (CAGR: +2.7%). Vs 2023, growth of +15% (34.4 M€ -> 39.6 M€). After deducting consumption (7.6 M€), gross margin stands at 32.0 M€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.5 M€, representing 6.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.7 M€, i.e. 4.4% 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

39 607 390 €

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

31 962 373 €

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

2 490 524 €

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

2 305 560 €

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

1 743 005 €

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

6.3%

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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 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

31.867%

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

36.794%

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

4.575%

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

0.805

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

21.2%

Solvency indicators evolution
ETABLISSEMENTS BOUTILLET SAS

Sector positioning

Debt ratio
31.87 2024
2022
2023
2024
Q1: 1.22
Med: 17.23
Q3: 51.19
Average +15 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENTS BOUTILLET SAS (31.87) 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
36.79% 2024
2022
2023
2024
Q1: 11.24%
Med: 33.41%
Q3: 54.18%
Good

In 2024, the financial autonomy of ETABLISSEMENTS BOUTILLET SAS (36.8%) 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.

Repayment capacity
0.81 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.03 years
Average

In 2024, the repayment capacity of ETABLISSEMENTS BOUTILLET SAS (0.81) 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 178.24. 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 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.

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

178.241

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

0.784

Liquidity indicators evolution
ETABLISSEMENTS BOUTILLET SAS

Sector positioning

Liquidity ratio
178.24 2024
2022
2023
2024
Q1: 138.85
Med: 197.41
Q3: 306.86
Average

In 2024, the liquidity ratio of ETABLISSEMENTS BOUTILLET SAS (178.24) 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
0.78x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.21x
Good -6 pts over 3 years

In 2024, the interest coverage of ETABLISSEMENTS BOUTILLET SAS (0.8x) 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. Average customer payment term: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 41 days of revenue, i.e. 4.6 M€ to permanently finance. Notable WCR improvement over the period (-41%), freeing up cash.

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

4 554 454 €

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

42 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

51 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

1 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

41 j

WCR and payment terms evolution
ETABLISSEMENTS BOUTILLET SAS

Positioning of ETABLISSEMENTS BOUTILLET SAS in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 4 397 120€ to 12 894 536€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
4397k€ 8119k€ 12894k€
8 119 895 € Range: 4 397 120€ - 12 894 536€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 maçonnerie générale et gros œuvre de bâtiment)

Compare ETABLISSEMENTS BOUTILLET SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about ETABLISSEMENTS BOUTILLET SAS

What is the revenue of ETABLISSEMENTS BOUTILLET SAS ?

The revenue of ETABLISSEMENTS BOUTILLET SAS in 2024 is 39.6 M€.

Is ETABLISSEMENTS BOUTILLET SAS profitable?

Yes, ETABLISSEMENTS BOUTILLET SAS generated a net profit of 1.7 M€ in 2024.

Where is the headquarters of ETABLISSEMENTS BOUTILLET SAS ?

The headquarters of ETABLISSEMENTS BOUTILLET SAS is located in CHAUVIGNY (86300), in the department Vienne.

Where to find the tax return of ETABLISSEMENTS BOUTILLET SAS ?

The tax return of ETABLISSEMENTS BOUTILLET SAS 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 ETABLISSEMENTS BOUTILLET SAS operate?

ETABLISSEMENTS BOUTILLET SAS operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.