MATERIAUX ET BOIS D'AQUITAINE : revenue, balance sheet and financial ratios

MATERIAUX ET BOIS D'AQUITAINE is a French company founded 33 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in MERIGNAC (33700), this company of category GE shows in 2023 a revenue of 17.8 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 - MATERIAUX ET BOIS D'AQUITAINE (SIREN 390461150)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 17 814 781 € 25 485 276 € 20 520 198 € 16 746 812 € 18 343 087 € 15 833 430 € 14 284 914 € 14 089 555 €
Net income 380 441 € 936 357 € 1 258 372 € 322 855 € 615 194 € 475 642 € 295 493 € 250 013 €
EBITDA 629 768 € 1 380 017 € 2 058 863 € 629 567 € 1 046 210 € 827 032 € 681 128 € 549 951 €
Net margin 2.1% 3.7% 6.1% 1.9% 3.4% 3.0% 2.1% 1.8%

Revenue and income statement

In 2023, MATERIAUX ET BOIS D'AQUITAINE achieves revenue of 17.8 M€. Revenue is growing positively over 8 years (CAGR: +3.4%). Significant drop of -30% vs 2022. After deducting consumption (12.3 M€), gross margin stands at 5.5 M€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 630 k€, representing 3.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 380 k€, i.e. 2.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

17 814 781 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 546 183 €

EBITDA (2023) ?
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

629 768 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

470 510 €

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

380 441 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.5%

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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 2%. 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 69%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

2.394%

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

68.923%

Cash flow / Revenue (2023) ?
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

1.009%

Repayment capacity (2023) ?
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

0.903

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

24.9%

Solvency indicators evolution
MATERIAUX ET BOIS D'AQUITAINE

Sector positioning

Debt ratio
2.39 2023
2021
2022
2023
Q1: 2.51
Med: 20.62
Q3: 66.76
Excellent -24 pts over 3 years

In 2023, the debt ratio of MATERIAUX ET BOIS D'AQUIT... (2.39) 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
68.92% 2023
2021
2022
2023
Q1: 23.86%
Med: 44.0%
Q3: 61.56%
Excellent +6 pts over 3 years

In 2023, the financial autonomy of MATERIAUX ET BOIS D'AQUIT... (68.9%) 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
0.9 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.6 years
Q3: 2.59 years
Average

In 2023, the repayment capacity of MATERIAUX ET BOIS D'AQUIT... (0.90) 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 316.77. 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 55.9x. Operating income very largely covers interest expenses: high safety margin.

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

316.775

Interest coverage (2023) ?
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

55.895

Liquidity indicators evolution
MATERIAUX ET BOIS D'AQUITAINE

Sector positioning

Liquidity ratio
316.77 2023
2021
2022
2023
Q1: 162.68
Med: 229.64
Q3: 336.65
Good

In 2023, the liquidity ratio of MATERIAUX ET BOIS D'AQUIT... (316.77) 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
55.9x 2023
2021
2022
2023
Q1: 0.0x
Med: 1.23x
Q3: 6.21x
Excellent +22 pts over 3 years

In 2023, the interest coverage of MATERIAUX ET BOIS D'AQUIT... (55.9x) 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: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Inventory turnover is 80 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 167 days of revenue, i.e. 8.3 M€ to permanently finance. Over 2016-2023, WCR increased by +87%, requiring additional financing.

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

8 259 645 €

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

19 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

52 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

80 j

WCR in days of revenue (2023) ?
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

167 j

WCR and payment terms evolution
MATERIAUX ET BOIS D'AQUITAINE

Positioning of MATERIAUX ET BOIS D'AQUITAINE 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 (23 transactions). This range of 249 182€ to 2 476 598€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
249k€ 977k€ 2476k€
977 285 € Range: 249 182€ - 2 476 598€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 MATERIAUX ET BOIS D'AQUITAINE 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 MATERIAUX ET BOIS D'AQUITAINE

What is the revenue of MATERIAUX ET BOIS D'AQUITAINE ?

The revenue of MATERIAUX ET BOIS D'AQUITAINE in 2023 is 17.8 M€.

Is MATERIAUX ET BOIS D'AQUITAINE profitable?

Yes, MATERIAUX ET BOIS D'AQUITAINE generated a net profit of 380 k€ in 2023.

Where is the headquarters of MATERIAUX ET BOIS D'AQUITAINE ?

The headquarters of MATERIAUX ET BOIS D'AQUITAINE is located in MERIGNAC (33700), in the department Gironde.

Where to find the tax return of MATERIAUX ET BOIS D'AQUITAINE ?

The tax return of MATERIAUX ET BOIS D'AQUITAINE 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 MATERIAUX ET BOIS D'AQUITAINE operate?

MATERIAUX ET BOIS D'AQUITAINE 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.