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LA BOISSEROLLE DIFFUSION : revenue, balance sheet and financial ratios

LA BOISSEROLLE DIFFUSION is a French company founded 8 years ago, specialized in the sector Intermédiaires du commerce en bois et matériaux de construction. Based in BENY (01370), this company of category PME shows in 2022 a revenue of 964 k€. 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 - LA BOISSEROLLE DIFFUSION (SIREN 829990613)
Indicator 2023 2022 2021 2020 2019
Revenue N/C 964 075 € N/C N/C N/C
Net income -8 482 € -22 949 € -41 553 € 264 979 € 144 336 €
EBITDA N/C -39 352 € N/C N/C N/C
Net margin N/C -2.4% N/C N/C N/C

Revenue and income statement

In 2023, LA BOISSEROLLE DIFFUSION records a net loss of 8 k€. This deficit will reduce equity on the balance sheet.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-8 482 €

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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 91%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

90.975%

Financial autonomy (2023) ?
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

35.459%

Asset age ratio (2023) ?
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

40.5%

Solvency indicators evolution
LA BOISSEROLLE DIFFUSION

Sector positioning

Debt ratio
90.97 2023
2021
2022
2023
Q1: 0.06
Med: 10.96
Q3: 53.05
Watch

In 2023, the debt ratio of LA BOISSEROLLE DIFFUSION (90.97) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
35.46% 2023
2021
2022
2023
Q1: 12.77%
Med: 39.69%
Q3: 60.03%
Average

In 2023, the financial autonomy of LA BOISSEROLLE DIFFUSION (35.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-16.4 years 2022
2022
Q1: 0.0 years
Med: 0.08 years
Q3: 1.73 years
Excellent

In 2022, the repayment capacity of LA BOISSEROLLE DIFFUSION (-16.40) 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 243.44. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

243.44

Liquidity indicators evolution
LA BOISSEROLLE DIFFUSION

Sector positioning

Liquidity ratio
243.44 2023
2021
2022
2023
Q1: 149.02
Med: 230.32
Q3: 384.46
Good -7 pts over 3 years

In 2023, the liquidity ratio of LA BOISSEROLLE DIFFUSION (243.44) 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
-19.43x 2022
2022
Q1: 0.0x
Med: 0.1x
Q3: 2.63x
Watch

In 2022, the interest coverage of LA BOISSEROLLE DIFFUSION (-19.4x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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 (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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
LA BOISSEROLLE DIFFUSION

Positioning of LA BOISSEROLLE DIFFUSION in its sector

Comparison with sector Intermédiaires du commerce en bois et matériaux de construction

Similar companies (Intermédiaires du commerce en bois et matériaux de construction)

Compare LA BOISSEROLLE DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en bois et matériaux de construction

Frequently asked questions about LA BOISSEROLLE DIFFUSION

What is the revenue of LA BOISSEROLLE DIFFUSION ?

The revenue of LA BOISSEROLLE DIFFUSION in 2022 is 964 k€.

Is LA BOISSEROLLE DIFFUSION profitable?

LA BOISSEROLLE DIFFUSION recorded a net loss in 2023.

Where is the headquarters of LA BOISSEROLLE DIFFUSION ?

The headquarters of LA BOISSEROLLE DIFFUSION is located in BENY (01370), in the department Ain.

Where to find the tax return of LA BOISSEROLLE DIFFUSION ?

The tax return of LA BOISSEROLLE DIFFUSION 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 LA BOISSEROLLE DIFFUSION operate?

LA BOISSEROLLE DIFFUSION operates in the sector Intermédiaires du commerce en bois et matériaux de construction (NAF code 46.13Z). See the 'Sector positioning' section above to compare the company with its competitors.