RAISON BOIS ET DEBITS : revenue, balance sheet and financial ratios

RAISON BOIS ET DEBITS is a French company founded 26 years ago, specialized in the sector Sciage et rabotage du bois, hors imprégnation. Based in PERROU (61700), this company of category PME shows in 2022 a revenue of 6.9 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 - RAISON BOIS ET DEBITS (SIREN 428741995)
Indicator 2025 2024 2023 2022 2019 2018 2017 2016
Revenue N/C N/C N/C 6 929 214 € 5 442 839 € 6 099 793 € 5 734 420 € 6 964 239 €
Net income 46 177 € 51 999 € 137 279 € 214 781 € 65 104 € 207 465 € 164 311 € 428 896 €
EBITDA N/C N/C N/C 279 728 € -39 868 € 256 448 € 352 783 € 396 905 €
Net margin N/C N/C N/C 3.1% 1.2% 3.4% 2.9% 6.2%

Revenue and income statement

In 2025, RAISON BOIS ET DEBITS generates positive net income of 46 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 429 k€ -> 46 k€.

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

46 177 €

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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 65%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

65.051%

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

41.163%

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

14.0%

Solvency indicators evolution
RAISON BOIS ET DEBITS

Sector positioning

Debt ratio
65.05 2025
2023
2024
2025
Q1: 9.74
Med: 29.26
Q3: 71.27
Average

In 2025, the debt ratio of RAISON BOIS ET DEBITS (65.05) 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
41.16% 2025
2023
2024
2025
Q1: 38.63%
Med: 57.73%
Q3: 70.76%
Average

In 2025, the financial autonomy of RAISON BOIS ET DEBITS (41.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 181.36. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

181.36

Liquidity indicators evolution
RAISON BOIS ET DEBITS

Sector positioning

Liquidity ratio
181.36 2025
2023
2024
2025
Q1: 223.06
Med: 315.69
Q3: 467.32
Watch

In 2025, the liquidity ratio of RAISON BOIS ET DEBITS (181.36) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
RAISON BOIS ET DEBITS

Positioning of RAISON BOIS ET DEBITS in its sector

Comparison with sector Sciage et rabotage du bois, hors imprégnation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 48 372€ to 176 577€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
48k€ 99k€ 176k€
99 393 € Range: 48 372€ - 176 577€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 34 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 (Sciage et rabotage du bois, hors imprégnation)

Compare RAISON BOIS ET DEBITS with other companies in the same sector:

Voir toutes les statistiques du secteur Sciage et rabotage du bois, hors imprégnation

Frequently asked questions about RAISON BOIS ET DEBITS

What is the revenue of RAISON BOIS ET DEBITS ?

The revenue of RAISON BOIS ET DEBITS in 2022 is 6.9 M€.

Is RAISON BOIS ET DEBITS profitable?

Yes, RAISON BOIS ET DEBITS generated a net profit of 46 k€ in 2025.

Where is the headquarters of RAISON BOIS ET DEBITS ?

The headquarters of RAISON BOIS ET DEBITS is located in PERROU (61700), in the department Orne.

Where to find the tax return of RAISON BOIS ET DEBITS ?

The tax return of RAISON BOIS ET DEBITS 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 RAISON BOIS ET DEBITS operate?

RAISON BOIS ET DEBITS operates in the sector Sciage et rabotage du bois, hors imprégnation (NAF code 16.10A). See the 'Sector positioning' section above to compare the company with its competitors.