ETS J. BOURDIER : revenue, balance sheet and financial ratios

ETS J. BOURDIER is a French company founded 40 years ago, specialized in the sector Sciage et rabotage du bois, hors imprégnation. Based in LURCY-LEVIS (03320), this company of category PME shows in 2017 a revenue of 6.1 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 - ETS J. BOURDIER (SIREN 337700769)
Indicator 2024 2023 2022 2019 2017 2016
Revenue N/C N/C N/C N/C 6 126 647 € 5 431 320 €
Net income 59 498 € 398 004 € 578 566 € 140 446 € 168 475 € 123 246 €
EBITDA N/C N/C N/C N/C 332 600 € 255 655 €
Net margin N/C N/C N/C N/C 2.7% 2.3%

Revenue and income statement

In 2024, ETS J. BOURDIER generates positive net income of 59 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 123 k€ -> 59 k€.

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

59 498 €

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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 54%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

54.058%

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

53.579%

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

32.1%

Solvency indicators evolution
ETS J. BOURDIER

Sector positioning

Debt ratio
54.06 2024
2022
2023
2024
Q1: 12.44
Med: 33.52
Q3: 77.38
Average +21 pts over 3 years

In 2024, the debt ratio of ETS J. BOURDIER (54.06) 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
53.58% 2024
2022
2023
2024
Q1: 36.8%
Med: 54.71%
Q3: 68.0%
Average -22 pts over 3 years

In 2024, the financial autonomy of ETS J. BOURDIER (53.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 304.53. 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

304.527

Liquidity indicators evolution
ETS J. BOURDIER

Sector positioning

Liquidity ratio
304.53 2024
2022
2023
2024
Q1: 198.4
Med: 307.91
Q3: 455.22
Average -12 pts over 3 years

In 2024, the liquidity ratio of ETS J. BOURDIER (304.53) 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.

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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
ETS J. BOURDIER

Positioning of ETS J. BOURDIER 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 62 327€ to 227 516€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
62k€ 128k€ 227k€
128 065 € Range: 62 327€ - 227 516€
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 ETS J. BOURDIER with other companies in the same sector:

Frequently asked questions about ETS J. BOURDIER

What is the revenue of ETS J. BOURDIER ?

The revenue of ETS J. BOURDIER in 2017 is 6.1 M€.

Is ETS J. BOURDIER profitable?

Yes, ETS J. BOURDIER generated a net profit of 59 k€ in 2024.

Where is the headquarters of ETS J. BOURDIER ?

The headquarters of ETS J. BOURDIER is located in LURCY-LEVIS (03320), in the department Allier.

Where to find the tax return of ETS J. BOURDIER ?

The tax return of ETS J. BOURDIER 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 ETS J. BOURDIER operate?

ETS J. BOURDIER 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.