FRUYTIER BOURGOGNE : revenue, balance sheet and financial ratios

FRUYTIER BOURGOGNE is a French company founded 18 years ago, specialized in the sector Sciage et rabotage du bois, hors imprégnation. Based in LA ROCHE-EN-BRENIL (21530), this company of category PME shows in 2025 a revenue of 18.3 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 - FRUYTIER BOURGOGNE (SIREN 500302393)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 18 336 866 € 19 744 839 € 12 026 789 € 15 126 806 € 14 202 373 € 12 622 647 € 12 730 702 € 20 177 242 € 9 939 109 €
Net income 681 223 € 563 323 € 210 509 € 1 157 075 € 511 443 € 294 950 € 89 222 € 637 676 € -1 731 379 €
EBITDA 1 443 437 € 1 758 114 € 703 158 € 1 944 493 € 1 537 878 € 714 363 € -24 908 € 1 468 933 € -1 620 270 €
Net margin 3.7% 2.9% 1.8% 7.6% 3.6% 2.3% 0.7% 3.2% -17.4%

Revenue and income statement

In 2025, FRUYTIER BOURGOGNE achieves revenue of 18.3 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.0%. Slight decline of -7% vs 2024. After deducting consumption (1.3 M€), gross margin stands at 17.0 M€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.4 M€, representing 7.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 681 k€, i.e. 3.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

18 336 866 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

17 011 253 €

EBITDA (2025) ?
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

1 443 437 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

541 905 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

681 223 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.9%

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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 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 65%. 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 5.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

39.458%

Financial autonomy (2025) ?
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

64.964%

Cash flow / Revenue (2025) ?
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

6.718%

Repayment capacity (2025) ?
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

5.004

Asset age ratio (2025) ?
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

64.2%

Solvency indicators evolution
FRUYTIER BOURGOGNE

Sector positioning

Debt ratio
39.46 2025
2023
2024
2025
Q1: 9.74
Med: 29.26
Q3: 71.27
Average -19 pts over 3 years

In 2025, the debt ratio of FRUYTIER BOURGOGNE (39.46) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
64.96% 2025
2023
2024
2025
Q1: 38.63%
Med: 57.73%
Q3: 70.76%
Good +37 pts over 3 years

In 2025, the financial autonomy of FRUYTIER BOURGOGNE (65.0%) 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
5.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 2.1 years
Q3: 4.53 years
Watch

In 2025, the repayment capacity of FRUYTIER BOURGOGNE (5.00) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 439.18. 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 18.8x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

439.184

Interest coverage (2025) ?
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

18.839

Liquidity indicators evolution
FRUYTIER BOURGOGNE

Sector positioning

Liquidity ratio
439.18 2025
2023
2024
2025
Q1: 223.06
Med: 315.69
Q3: 467.32
Good +59 pts over 3 years

In 2025, the liquidity ratio of FRUYTIER BOURGOGNE (439.18) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
18.84x 2025
2023
2024
2025
Q1: 0.0x
Med: 3.57x
Q3: 11.25x
Excellent

In 2025, the interest coverage of FRUYTIER BOURGOGNE (18.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 63 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. The gap of 35 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 136 days of revenue, i.e. 6.9 M€ to permanently finance. Over 2016-2025, WCR increased by +56%, requiring additional financing.

Operating WCR (2025) ?
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

6 914 649 €

Customer credit (2025) ?
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

63 j

Supplier credit (2025) ?
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

28 j

Inventory turnover (2025) ?
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

18 j

WCR in days of revenue (2025) ?
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

136 j

WCR and payment terms evolution
FRUYTIER BOURGOGNE

Positioning of FRUYTIER BOURGOGNE 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 970 841€ to 3 578 861€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
970k€ 1927k€ 3578k€
1 927 345 € Range: 970 841€ - 3 578 861€
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 FRUYTIER BOURGOGNE with other companies in the same sector:

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

Frequently asked questions about FRUYTIER BOURGOGNE

What is the revenue of FRUYTIER BOURGOGNE ?

The revenue of FRUYTIER BOURGOGNE in 2025 is 18.3 M€.

Is FRUYTIER BOURGOGNE profitable?

Yes, FRUYTIER BOURGOGNE generated a net profit of 681 k€ in 2025.

Where is the headquarters of FRUYTIER BOURGOGNE ?

The headquarters of FRUYTIER BOURGOGNE is located in LA ROCHE-EN-BRENIL (21530), in the department Cote-d'Or.

Where to find the tax return of FRUYTIER BOURGOGNE ?

The tax return of FRUYTIER BOURGOGNE 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 FRUYTIER BOURGOGNE operate?

FRUYTIER BOURGOGNE 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.