LOUIS BORGHESE ET CIE : revenue, balance sheet and financial ratios

LOUIS BORGHESE ET CIE is a French company founded 58 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in CHAMOUSSET (73390), this company of category PME shows in 2022 a revenue of 765 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - LOUIS BORGHESE ET CIE (SIREN 746820323)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 765 366 € N/C N/C N/C N/C N/C 1 783 239 €
Net income -46 891 € -528 154 € -120 944 € -69 989 € 102 735 € 115 949 € 245 014 €
EBITDA -110 191 € N/C N/C N/C N/C N/C 409 367 €
Net margin -6.1% N/C N/C N/C N/C N/C 13.7%

Revenue and income statement

In 2022, LOUIS BORGHESE ET CIE achieves revenue of 765 k€. Revenue is declining over the period 2016-2022 (CAGR: -13.1%). After deducting consumption (280 k€), gross margin stands at 486 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -110 k€, representing -14.4% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -47 k€ (-6.1% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

765 366 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

485 603 €

EBITDA (2022) ?
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

-110 191 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-65 720 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-46 891 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-14.4%

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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 7%. 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 78%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

7.237%

Financial autonomy (2022) ?
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

78.436%

Cash flow / Revenue (2022) ?
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

-13.269%

Repayment capacity (2022) ?
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

-0.985

Asset age ratio (2022) ?
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

15.5%

Solvency indicators evolution
LOUIS BORGHESE ET CIE

Sector positioning

Debt ratio
7.24 2022
2020
2021
2022
Q1: 2.09
Med: 22.33
Q3: 68.37
Good

In 2022, the debt ratio of LOUIS BORGHESE ET CIE (7.24) 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
78.44% 2022
2020
2021
2022
Q1: 22.62%
Med: 41.46%
Q3: 58.4%
Excellent

In 2022, the financial autonomy of LOUIS BORGHESE ET CIE (78.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-0.98 years 2022
2022
Q1: 0.0 years
Med: 0.56 years
Q3: 2.15 years
Excellent

In 2022, the repayment capacity of LOUIS BORGHESE ET CIE (-0.98) 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 692.19. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

692.192

Interest coverage (2022) ?
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

0.0

Liquidity indicators evolution
LOUIS BORGHESE ET CIE

Sector positioning

Liquidity ratio
692.19 2022
2020
2021
2022
Q1: 153.04
Med: 216.15
Q3: 306.08
Excellent

In 2022, the liquidity ratio of LOUIS BORGHESE ET CIE (692.19) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2022
2022
Q1: 0.0x
Med: 0.84x
Q3: 3.66x
Average

In 2022, the interest coverage of LOUIS BORGHESE ET CIE (0.0x) 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: 90 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 124 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 220 days of revenue, i.e. 467 k€ to permanently finance. Notable WCR improvement over the period (-45%), freeing up cash.

Operating WCR (2022) ?
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

466 980 €

Customer credit (2022) ?
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 (2022) ?
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

90 j

Inventory turnover (2022) ?
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

124 j

WCR in days of revenue (2022) ?
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

220 j

WCR and payment terms evolution
LOUIS BORGHESE ET CIE

Positioning of LOUIS BORGHESE ET CIE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Similar companies (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare LOUIS BORGHESE ET CIE 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 LOUIS BORGHESE ET CIE

What is the revenue of LOUIS BORGHESE ET CIE ?

The revenue of LOUIS BORGHESE ET CIE in 2022 is 765 k€.

Is LOUIS BORGHESE ET CIE profitable?

LOUIS BORGHESE ET CIE recorded a net loss in 2022.

Where is the headquarters of LOUIS BORGHESE ET CIE ?

The headquarters of LOUIS BORGHESE ET CIE is located in CHAMOUSSET (73390), in the department Savoie.

Where to find the tax return of LOUIS BORGHESE ET CIE ?

The tax return of LOUIS BORGHESE ET CIE 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 LOUIS BORGHESE ET CIE operate?

LOUIS BORGHESE ET CIE 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.