MOREAU MATERIAUX : revenue, balance sheet and financial ratios

MOREAU MATERIAUX is a French company founded 50 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in CHALUS (87230), this company of category PME shows in 2025 a revenue of 5.3 M€. 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 - MOREAU MATERIAUX (SIREN 306763335)
Indicator 2025 2024 2023 2022 2021 2019 2018 2017 2016
Revenue 5 337 071 € 5 043 446 € 6 032 038 € N/C 5 303 380 € 3 860 618 € 3 362 243 € 2 911 408 € 3 009 640 €
Net income -64 555 € 59 493 € 281 079 € 318 435 € 275 000 € 52 609 € 2 582 € -98 159 € 282 011 €
EBITDA 23 515 € 61 171 € 433 814 € N/C 402 866 € 112 469 € -243 731 € -115 913 € 57 221 €
Net margin -1.2% 1.2% 4.7% N/C 5.2% 1.4% 0.1% -3.4% 9.4%

Revenue and income statement

In 2025, MOREAU MATERIAUX achieves revenue of 5.3 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.6%. Vs 2024: +6%. After deducting consumption (3.5 M€), gross margin stands at 1.9 M€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 24 k€, representing 0.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -65 k€ (-1.2% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 337 071 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 882 545 €

EBITDA (2025) ?
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

23 515 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-79 449 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-64 555 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.4%

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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 21%. 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 60%. 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 1202.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

20.512%

Financial autonomy (2025) ?
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

59.697%

Cash flow / Revenue (2025) ?
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

0.005%

Repayment capacity (2025) ?
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

1201.95

Asset age ratio (2025) ?
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

31.8%

Solvency indicators evolution
MOREAU MATERIAUX

Sector positioning

Debt ratio
20.51 2025
2023
2024
2025
Q1: 4.11
Med: 18.94
Q3: 59.3
Average

In 2025, the debt ratio of MOREAU MATERIAUX (20.51) 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
59.7% 2025
2023
2024
2025
Q1: 28.0%
Med: 47.12%
Q3: 63.87%
Good

In 2025, the financial autonomy of MOREAU MATERIAUX (59.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1201.95 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.58 years
Q3: 2.87 years
Watch +39 pts over 3 years

In 2025, the repayment capacity of MOREAU MATERIAUX (1201.95) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 260.62. 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 92.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

260.622

Interest coverage (2025) ?
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

92.226

Liquidity indicators evolution
MOREAU MATERIAUX

Sector positioning

Liquidity ratio
260.62 2025
2023
2024
2025
Q1: 163.55
Med: 233.02
Q3: 362.64
Good -10 pts over 3 years

In 2025, the liquidity ratio of MOREAU MATERIAUX (260.62) 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
92.23x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.75x
Q3: 9.06x
Excellent +20 pts over 3 years

In 2025, the interest coverage of MOREAU MATERIAUX (92.2x) 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: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 90 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 124 days of revenue, i.e. 1.8 M€ to permanently finance. Over 2016-2025, WCR increased by +74%, requiring additional financing.

Operating WCR (2025) ?
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

1 835 365 €

Customer credit (2025) ?
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

22 j

Supplier credit (2025) ?
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 (2025) ?
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

90 j

WCR in days of revenue (2025) ?
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

124 j

WCR and payment terms evolution
MOREAU MATERIAUX

Positioning of MOREAU 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 (28 transactions). This range of 11 381€ to 31 979€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
11k€ 18k€ 31k€
18 656 € Range: 11 381€ - 31 979€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 MOREAU 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 MOREAU MATERIAUX

What is the revenue of MOREAU MATERIAUX ?

The revenue of MOREAU MATERIAUX in 2025 is 5.3 M€.

Is MOREAU MATERIAUX profitable?

MOREAU MATERIAUX recorded a net loss in 2025.

Where is the headquarters of MOREAU MATERIAUX ?

The headquarters of MOREAU MATERIAUX is located in CHALUS (87230), in the department Haute-Vienne.

Where to find the tax return of MOREAU MATERIAUX ?

The tax return of MOREAU 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 MOREAU MATERIAUX operate?

MOREAU 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.