JAMES HARDIE BATIMENT S.A.S : revenue, balance sheet and financial ratios

JAMES HARDIE BATIMENT S.A.S is a French company founded 23 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in RUEIL-MALMAISON (92500), this company of category PME shows in 2025 a revenue of 39.7 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 - JAMES HARDIE BATIMENT S.A.S (SIREN 445292402)
Indicator 2025 2024 2023 2021 2020 2018 2017
Revenue 39 729 628 € 40 105 192 € 29 805 022 € 5 701 414 € 5 622 614 € 6 469 685 € 8 270 778 €
Net income 1 215 299 € 1 210 666 € 858 908 € -412 636 € 168 678 € 263 355 € 381 832 €
EBITDA 1 150 149 € 1 096 467 € 1 106 030 € 67 899 € 381 464 € 1 251 138 € 1 874 501 €
Net margin 3.1% 3.0% 2.9% -7.2% 3.0% 4.1% 4.6%

Revenue and income statement

In 2025, JAMES HARDIE BATIMENT S.A.S achieves revenue of 39.7 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +21.7%. Slight decline of -1% vs 2024. After deducting consumption (20.9 M€), gross margin stands at 18.9 M€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.2 M€, representing 2.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.2 M€, i.e. 3.1% 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

39 729 628 €

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

18 864 968 €

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

1 150 149 €

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

1 159 869 €

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

1 215 299 €

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

2.9%

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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 0%. 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 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 2.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

49.72%

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

2.77%

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

0.0

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

80.9%

Solvency indicators evolution
JAMES HARDIE BATIMENT S.A.S

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 4.19
Med: 17.72
Q3: 55.01
Excellent -30 pts over 3 years

In 2025, the debt ratio of JAMES HARDIE BATIMENT S.A.S (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
49.72% 2025
2023
2024
2025
Q1: 28.26%
Med: 47.44%
Q3: 64.23%
Good +14 pts over 3 years

In 2025, the financial autonomy of JAMES HARDIE BATIMENT S.A.S (49.7%) 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
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.56 years
Q3: 2.76 years
Excellent -47 pts over 3 years

In 2025, the repayment capacity of JAMES HARDIE BATIMENT S.A.S (0.00) 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 166.14. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

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

166.137

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

0.212

Liquidity indicators evolution
JAMES HARDIE BATIMENT S.A.S

Sector positioning

Liquidity ratio
166.14 2025
2023
2024
2025
Q1: 162.68
Med: 230.9
Q3: 362.47
Average

In 2025, the liquidity ratio of JAMES HARDIE BATIMENT S.A.S (166.14) 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
0.21x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.48x
Q3: 7.8x
Average -46 pts over 3 years

In 2025, the interest coverage of JAMES HARDIE BATIMENT S.A.S (0.2x) 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: 71 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. The company must finance 23 days of gap between collections and payments. Inventory turnover is 30 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 107 days of revenue, i.e. 11.8 M€ to permanently finance. Over 2017-2025, WCR increased by +232%, 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

11 771 889 €

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

71 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

48 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

30 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

107 j

WCR and payment terms evolution
JAMES HARDIE BATIMENT S.A.S

Positioning of JAMES HARDIE BATIMENT S.A.S 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 (28 transactions). This range of 769 254€ to 2 276 083€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
769k€ 1391k€ 2276k€
1 391 984 € Range: 769 254€ - 2 276 083€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 JAMES HARDIE BATIMENT S.A.S 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 JAMES HARDIE BATIMENT S.A.S

What is the revenue of JAMES HARDIE BATIMENT S.A.S ?

The revenue of JAMES HARDIE BATIMENT S.A.S in 2025 is 39.7 M€.

Is JAMES HARDIE BATIMENT S.A.S profitable?

Yes, JAMES HARDIE BATIMENT S.A.S generated a net profit of 1.2 M€ in 2025.

Where is the headquarters of JAMES HARDIE BATIMENT S.A.S ?

The headquarters of JAMES HARDIE BATIMENT S.A.S is located in RUEIL-MALMAISON (92500), in the department Hauts-de-Seine.

Where to find the tax return of JAMES HARDIE BATIMENT S.A.S ?

The tax return of JAMES HARDIE BATIMENT S.A.S 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 JAMES HARDIE BATIMENT S.A.S operate?

JAMES HARDIE BATIMENT S.A.S 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.