LONGWY MATERIAUX : revenue, balance sheet and financial ratios

LONGWY MATERIAUX is a French company founded 45 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in MEXY (54135), this company of category PME shows in 2024 a revenue of 7.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - LONGWY MATERIAUX (SIREN 319245452)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 7 232 981 € 8 509 411 € 9 067 973 € 8 274 040 € 8 180 609 € 7 742 988 € 8 307 295 € 8 193 375 €
Net income 7 430 € 17 966 € 116 646 € 158 858 € 20 527 € 7 686 € 25 766 € 16 422 €
EBITDA 44 004 € 100 935 € 545 672 € 479 875 € 116 236 € -86 049 € 199 495 € 150 064 €
Net margin 0.1% 0.2% 1.3% 1.9% 0.3% 0.1% 0.3% 0.2%

Revenue and income statement

In 2024, LONGWY MATERIAUX achieves revenue of 7.2 M€. Activity remains stable over the period (CAGR: -1.5%). Significant drop of -15% vs 2023. After deducting consumption (5.7 M€), gross margin stands at 1.5 M€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 44 k€, representing 0.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 0.1% 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

7 232 981 €

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

1 535 803 €

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

44 004 €

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

6 276 €

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

7 430 €

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

0.6%

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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 56%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory.

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

56.316%

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

37.56%

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

-0.965%

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

-8.471

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

31.5%

Solvency indicators evolution
LONGWY MATERIAUX

Sector positioning

Debt ratio
56.32 2024
2021
2023
2024
Q1: 2.07
Med: 17.76
Q3: 57.15
Average

In 2024, the debt ratio of LONGWY MATERIAUX (56.32) 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
37.56% 2024
2021
2023
2024
Q1: 25.78%
Med: 46.47%
Q3: 64.06%
Average +7 pts over 3 years

In 2024, the financial autonomy of LONGWY MATERIAUX (37.6%) 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
-8.47 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.36 years
Q3: 2.34 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of LONGWY MATERIAUX (-8.47) 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 204.87. 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 33.4x. Operating income very largely covers interest expenses: high safety margin.

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

204.869

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

33.442

Liquidity indicators evolution
LONGWY MATERIAUX

Sector positioning

Liquidity ratio
204.87 2024
2021
2023
2024
Q1: 160.84
Med: 235.03
Q3: 352.94
Average -5 pts over 3 years

In 2024, the liquidity ratio of LONGWY MATERIAUX (204.87) 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
33.44x 2024
2021
2023
2024
Q1: 0.0x
Med: 1.33x
Q3: 8.51x
Excellent +10 pts over 3 years

In 2024, the interest coverage of LONGWY MATERIAUX (33.4x) 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: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 61 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 80 days of revenue, i.e. 1.6 M€ to permanently finance. Notable WCR improvement over the period (-22%), freeing up cash.

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

1 612 448 €

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

31 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

56 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

61 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

80 j

WCR and payment terms evolution
LONGWY MATERIAUX

Positioning of LONGWY MATERIAUX 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 351 074€ to 525 551€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
351k€ 461k€ 525k€
461 599 € Range: 351 074€ - 525 551€
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 LONGWY MATERIAUX 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 LONGWY MATERIAUX

What is the revenue of LONGWY MATERIAUX ?

The revenue of LONGWY MATERIAUX in 2024 is 7.2 M€.

Is LONGWY MATERIAUX profitable?

Yes, LONGWY MATERIAUX generated a net profit of 7 k€ in 2024.

Where is the headquarters of LONGWY MATERIAUX ?

The headquarters of LONGWY MATERIAUX is located in MEXY (54135), in the department Meurthe-et-Moselle.

Where to find the tax return of LONGWY MATERIAUX ?

The tax return of LONGWY MATERIAUX 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 LONGWY MATERIAUX operate?

LONGWY MATERIAUX 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.