SIREN : 340340207
ETABLISSEMENTS BOYER is a French company founded 39 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in PRIVAS (07000), this company of category PME shows in 2025 a revenue of 152 k€. 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 152 126 € | 193 544 € | 151 843 € | 235 558 € | 271 162 € | 220 245 € | 233 535 € | 226 820 € | 226 773 € | 224 011 € |
| Net income | -59 293 € | 260 € | -42 605 € | 556 € | 1 051 € | 10 778 € | 8 356 € | 3 990 € | 3 976 € | 4 355 € |
| EBITDA | -65 264 € | -6 783 € | -40 938 € | 6 852 € | 6 601 € | 18 795 € | 16 707 € | 8 307 € | 10 576 € | 4 914 € |
| Net margin | -39.0% | 0.1% | -28.1% | 0.2% | 0.4% | 4.9% | 3.6% | 1.8% | 1.8% | 1.9% |
In 2025, ETABLISSEMENTS BOYER achieves revenue of 152 k€. Activity remains stable over the period (CAGR: -4.2%). Significant drop of -21% vs 2024. After deducting consumption (46 k€), gross margin stands at 106 k€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -65 k€, representing -42.9% of revenue. Warning negative scissor effect: despite revenue change (-21%), EBITDA varies by -862%, reducing margin by 39.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -59 k€ (-39.0% of revenue), which will impact equity.
152 126 €
105 765 €
-65 264 €
-62 622 €
-59 293 €
-42.9%
The debt ratio (= Financial debt / Equity x 100) stands at 29%. 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 40%. The balance between equity and debt is satisfactory.
29.457%
39.635%
-40.487%
-0.133
0.5%
In 2025, the debt ratio of ETABLISSEMENTS BOYER (29.46) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2025, the financial autonomy of ETABLISSEMENTS BOYER (39.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2025, the repayment capacity of ETABLISSEMENTS BOYER (-0.13) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 197.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
197.753
0.0
In 2025, the liquidity ratio of ETABLISSEMENTS BOYER (197.75) 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.
In 2025, the interest coverage of ETABLISSEMENTS BOYER (0.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 104 days. Excellent situation: suppliers finance 84 days of the operating cycle (retail model). Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 26 days of revenue, i.e. 11 k€ to permanently finance. Notable WCR improvement over the period (-84%), freeing up cash.
11 081 €
20 j
104 j
23 j
26 j
Compare ETABLISSEMENTS BOYER with other companies in the same sector:
Voir toutes les statistiques du secteur Travaux de menuiserie bois et PVC
The revenue of ETABLISSEMENTS BOYER in 2025 is 152 k€.
ETABLISSEMENTS BOYER recorded a net loss in 2025.
The headquarters of ETABLISSEMENTS BOYER is located in PRIVAS (07000), in the department Ardeche.
The tax return of ETABLISSEMENTS BOYER 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).
ETABLISSEMENTS BOYER operates in the sector Travaux de menuiserie bois et PVC (NAF code 43.32A). See the 'Sector positioning' section above to compare the company with its competitors.