FRANS BONHOMME : revenue, balance sheet and financial ratios

FRANS BONHOMME is a French company founded 34 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in SAINT-ALBAN (31140), this company of category ETI shows in 2024 a revenue of 575.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - FRANS BONHOMME (SIREN 383706397)
Indicator 2024 2022 2021 2020 2019 2017 2016 2015
Revenue 575 216 387 € 692 129 350 € 541 229 891 € 400 968 086 € 572 527 346 € 530 724 850 € 526 764 366 € 531 865 847 €
Net income -117 674 531 € 18 925 595 € 16 793 937 € -33 934 638 € 8 021 894 € 13 441 519 € -24 702 841 € 18 547 707 €
EBITDA -17 856 226 € 22 262 834 € 26 323 185 € -20 339 446 € 14 444 828 € 35 317 628 € 33 631 417 € 38 654 675 €
Net margin -20.5% 2.7% 3.1% -8.5% 1.4% 2.5% -4.7% 3.5%

Revenue and income statement

In 2024, FRANS BONHOMME achieves revenue of 575.2 M€. Revenue is growing positively over 8 years (CAGR: +0.9%). Significant drop of -17% vs 2022. After deducting consumption (401.9 M€), gross margin stands at 173.3 M€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -17.9 M€, representing -3.1% of revenue. Warning negative scissor effect: despite revenue change (-17%), EBITDA varies by -180%, reducing margin by 6.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -117.7 M€ (-20.5% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

575 216 387 €

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

173 283 841 €

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

-17 856 226 €

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

-23 622 754 €

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

-117 674 531 €

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

-3.1%

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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 47%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 49%. 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

46.835%

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

49.156%

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

-4.604%

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

-3.055

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

20.9%

Solvency indicators evolution
FRANS BONHOMME

Sector positioning

Debt ratio
46.84 2024
2021
2022
2024
Q1: 2.09
Med: 17.77
Q3: 57.11
Average +34 pts over 3 years

In 2024, the debt ratio of FRANS BONHOMME (46.84) 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
49.16% 2024
2021
2022
2024
Q1: 25.79%
Med: 46.44%
Q3: 64.15%
Good -21 pts over 3 years

In 2024, the financial autonomy of FRANS BONHOMME (49.2%) 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
-3.06 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.37 years
Q3: 2.35 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of FRANS BONHOMME (-3.06) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 210.70. 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

210.703

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

-26.579

Liquidity indicators evolution
FRANS BONHOMME

Sector positioning

Liquidity ratio
210.7 2024
2021
2022
2024
Q1: 160.67
Med: 234.91
Q3: 352.85
Average

In 2024, the liquidity ratio of FRANS BONHOMME (210.70) 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
-26.58x 2024
2021
2022
2024
Q1: 0.0x
Med: 1.36x
Q3: 8.55x
Average -50 pts over 3 years

In 2024, the interest coverage of FRANS BONHOMME (-26.6x) 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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 57 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 100 days of revenue, i.e. 160.2 M€ to permanently finance. Over 2015-2024, WCR increased by +62%, 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

160 249 533 €

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

11 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

40 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

57 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

100 j

WCR and payment terms evolution
FRANS BONHOMME

Positioning of FRANS BONHOMME in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 92 014 516€ to 130 056 542€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
92014k€ 119472k€ 130056k€
119 472 543 € Range: 92 014 516€ - 130 056 542€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare FRANS BONHOMME with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about FRANS BONHOMME

What is the revenue of FRANS BONHOMME ?

The revenue of FRANS BONHOMME in 2024 is 575.2 M€.

Is FRANS BONHOMME profitable?

FRANS BONHOMME recorded a net loss in 2024.

Where is the headquarters of FRANS BONHOMME ?

The headquarters of FRANS BONHOMME is located in SAINT-ALBAN (31140), in the department Haute-Garonne.

Where to find the tax return of FRANS BONHOMME ?

The tax return of FRANS BONHOMME 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 FRANS BONHOMME operate?

FRANS BONHOMME operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.