LES FILS DE CYRILLE DUCRET : revenue, balance sheet and financial ratios

LES FILS DE CYRILLE DUCRET is a French company founded 29 years ago, specialized in the sector Sciage et rabotage du bois, hors imprégnation. Based in MAILLAT (01430), this company of category ETI shows in 2024 a revenue of 36.4 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 - LES FILS DE CYRILLE DUCRET (SIREN 411475205)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 36 409 542 € 38 215 141 € 42 060 011 € 39 861 241 € 31 330 673 € 31 490 526 € 31 587 221 € 29 451 036 € 28 066 730 €
Net income 806 874 € 1 421 232 € 3 036 376 € 2 244 106 € 354 814 € 327 700 € 210 932 € 175 545 € 364 241 €
EBITDA 3 982 784 € 4 069 383 € 10 594 314 € 6 860 792 € 3 734 536 € 3 707 587 € 3 724 894 € 3 650 946 € 3 301 683 €
Net margin 2.2% 3.7% 7.2% 5.6% 1.1% 1.0% 0.7% 0.6% 1.3%

Revenue and income statement

In 2024, LES FILS DE CYRILLE DUCRET achieves revenue of 36.4 M€. Revenue is growing positively over 9 years (CAGR: +3.3%). Slight decline of -5% vs 2023. After deducting consumption (13.1 M€), gross margin stands at 23.3 M€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.0 M€, representing 10.9% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 807 k€, i.e. 2.2% of revenue. This profit can be retained or distributed to shareholders.

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

36 409 542 €

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

23 260 029 €

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

3 982 784 €

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

1 184 738 €

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

806 874 €

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

10.9%

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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 33%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 43%. 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 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

32.994%

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

43.291%

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

6.156%

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

2.657

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

27.2%

Solvency indicators evolution
LES FILS DE CYRILLE DUCRET

Sector positioning

Debt ratio
32.99 2024
2022
2023
2024
Q1: 12.44
Med: 33.52
Q3: 77.38
Good

In 2024, the debt ratio of LES FILS DE CYRILLE DUCRET (32.99) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
43.29% 2024
2022
2023
2024
Q1: 36.8%
Med: 54.71%
Q3: 68.0%
Average

In 2024, the financial autonomy of LES FILS DE CYRILLE DUCRET (43.3%) 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
2.66 years 2024
2022
2023
2024
Q1: 0.02 years
Med: 2.22 years
Q3: 5.22 years
Average +17 pts over 3 years

In 2024, the repayment capacity of LES FILS DE CYRILLE DUCRET (2.66) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 203.98. 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 3.4x. Financial charges are adequately covered by operations.

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

203.983

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

3.385

Liquidity indicators evolution
LES FILS DE CYRILLE DUCRET

Sector positioning

Liquidity ratio
203.98 2024
2022
2023
2024
Q1: 198.4
Med: 307.91
Q3: 455.22
Average -9 pts over 3 years

In 2024, the liquidity ratio of LES FILS DE CYRILLE DUCRET (203.98) 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
3.38x 2024
2022
2023
2024
Q1: 0.05x
Med: 4.79x
Q3: 15.11x
Average -12 pts over 3 years

In 2024, the interest coverage of LES FILS DE CYRILLE DUCRET (3.4x) 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: 70 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 149 days. Excellent situation: suppliers finance 79 days of the operating cycle (retail model). Inventory turnover is 162 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 262 days of revenue, i.e. 26.5 M€ to permanently finance. Over 2016-2024, WCR increased by +274%, 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

26 499 957 €

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

70 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

149 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

162 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

262 j

WCR and payment terms evolution
LES FILS DE CYRILLE DUCRET

Positioning of LES FILS DE CYRILLE DUCRET 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 2 038 890€ to 8 117 866€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
2038k€ 4194k€ 8117k€
4 194 660 € Range: 2 038 890€ - 8 117 866€
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 LES FILS DE CYRILLE DUCRET with other companies in the same sector:

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

Frequently asked questions about LES FILS DE CYRILLE DUCRET

What is the revenue of LES FILS DE CYRILLE DUCRET ?

The revenue of LES FILS DE CYRILLE DUCRET in 2024 is 36.4 M€.

Is LES FILS DE CYRILLE DUCRET profitable?

Yes, LES FILS DE CYRILLE DUCRET generated a net profit of 807 k€ in 2024.

Where is the headquarters of LES FILS DE CYRILLE DUCRET ?

The headquarters of LES FILS DE CYRILLE DUCRET is located in MAILLAT (01430), in the department Ain.

Where to find the tax return of LES FILS DE CYRILLE DUCRET ?

The tax return of LES FILS DE CYRILLE DUCRET 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 LES FILS DE CYRILLE DUCRET operate?

LES FILS DE CYRILLE DUCRET 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.