PARTEDIS BOIS MATERIAUX : revenue, balance sheet and financial ratios

PARTEDIS BOIS MATERIAUX is a French company founded 71 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 ETI shows in 2025 a revenue of 94.7 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 - PARTEDIS BOIS MATERIAUX (SIREN 055201123)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 94 669 263 € 100 463 072 € 109 043 736 € 119 794 200 € 99 859 669 € 81 118 984 € 82 535 582 € 74 773 184 € 75 109 684 € 76 354 569 €
Net income 1 550 032 € 2 505 409 € 4 541 435 € 8 077 092 € 3 953 571 € 977 522 € 348 028 € 548 375 € 687 151 € 1 325 613 €
EBITDA 3 185 913 € 4 391 879 € 7 606 375 € 9 283 106 € 7 096 622 € 2 245 431 € 2 076 244 € 2 041 467 € 2 379 797 € 2 312 774 €
Net margin 1.6% 2.5% 4.2% 6.7% 4.0% 1.2% 0.4% 0.7% 0.9% 1.7%

Revenue and income statement

In 2025, PARTEDIS BOIS MATERIAUX achieves revenue of 94.7 M€. Revenue is growing positively over 10 years (CAGR: +2.4%). Slight decline of -6% vs 2024. After deducting consumption (68.3 M€), gross margin stands at 26.4 M€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.2 M€, representing 3.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.6 M€, i.e. 1.6% of revenue. This profit can be retained or distributed to shareholders.

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

94 669 263 €

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

26 370 583 €

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

3 185 913 €

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

2 603 721 €

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

1 550 032 €

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

3.4%

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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 0%. 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 57%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.2% 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

0.272%

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

57.494%

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

2.22%

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

0.043

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

23.2%

Solvency indicators evolution
PARTEDIS BOIS MATERIAUX

Sector positioning

Debt ratio
0.27 2025
2023
2024
2025
Q1: 4.11
Med: 18.94
Q3: 59.3
Excellent

In 2025, the debt ratio of PARTEDIS BOIS MATERIAUX (0.27) 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
57.49% 2025
2023
2024
2025
Q1: 28.0%
Med: 47.12%
Q3: 63.87%
Good -5 pts over 3 years

In 2025, the financial autonomy of PARTEDIS BOIS MATERIAUX (57.5%) 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
0.04 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.58 years
Q3: 2.87 years
Good

In 2025, the repayment capacity of PARTEDIS BOIS MATERIAUX (0.04) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 138.06. 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 8.5x. 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

138.062

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

8.522

Liquidity indicators evolution
PARTEDIS BOIS MATERIAUX

Sector positioning

Liquidity ratio
138.06 2025
2023
2024
2025
Q1: 163.55
Med: 233.02
Q3: 362.64
Watch

In 2025, the liquidity ratio of PARTEDIS BOIS MATERIAUX (138.06) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
8.52x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.75x
Q3: 9.06x
Good +16 pts over 3 years

In 2025, the interest coverage of PARTEDIS BOIS MATERIAUX (8.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 63 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 90 days of revenue, i.e. 23.6 M€ to permanently finance.

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

23 598 207 €

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

41 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

68 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

63 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

90 j

WCR and payment terms evolution
PARTEDIS BOIS MATERIAUX

Positioning of PARTEDIS BOIS 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 1 575 408€ to 4 572 787€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
1575k€ 2749k€ 4572k€
2 749 528 € Range: 1 575 408€ - 4 572 787€
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 PARTEDIS BOIS 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 PARTEDIS BOIS MATERIAUX

What is the revenue of PARTEDIS BOIS MATERIAUX ?

The revenue of PARTEDIS BOIS MATERIAUX in 2025 is 94.7 M€.

Is PARTEDIS BOIS MATERIAUX profitable?

Yes, PARTEDIS BOIS MATERIAUX generated a net profit of 1.6 M€ in 2025.

Where is the headquarters of PARTEDIS BOIS MATERIAUX ?

The headquarters of PARTEDIS BOIS MATERIAUX is located in MERIGNAC (33700), in the department Gironde.

Where to find the tax return of PARTEDIS BOIS MATERIAUX ?

The tax return of PARTEDIS BOIS 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 PARTEDIS BOIS MATERIAUX operate?

PARTEDIS BOIS 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.