SARL ACIERS ET PLANCHERS : revenue, balance sheet and financial ratios

SARL ACIERS ET PLANCHERS is a French company founded 15 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in OMESSA (20236), this company of category PME shows in 2021 a revenue of 3.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SARL ACIERS ET PLANCHERS (SIREN 523859700)
Indicator 2021 2020 2018 2017 2016
Revenue 3 174 245 € 1 973 368 € 1 968 563 € 1 467 038 € 1 255 321 €
Net income 42 544 € 33 948 € 19 033 € 19 652 € 17 701 €
EBITDA 109 599 € 85 474 € 59 824 € 28 472 € 36 374 €
Net margin 1.3% 1.7% 1.0% 1.3% 1.4%

Revenue and income statement

In 2021, SARL ACIERS ET PLANCHERS achieves revenue of 3.2 M€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +20.4%. Vs 2020, growth of +61% (2.0 M€ -> 3.2 M€). After deducting consumption (2.0 M€), gross margin stands at 1.2 M€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 110 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 43 k€, i.e. 1.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 174 245 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 199 729 €

EBITDA (2021) ?
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

109 599 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

70 330 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

42 544 €

EBITDA margin (2021) ?
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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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 81%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

80.95%

Financial autonomy (2021) ?
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

25.975%

Cash flow / Revenue (2021) ?
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

2.52%

Repayment capacity (2021) ?
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

4.694

Asset age ratio (2021) ?
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

78.5%

Solvency indicators evolution
SARL ACIERS ET PLANCHERS

Sector positioning

Debt ratio
80.95 2021
2018
2020
2021
Q1: 1.76
Med: 26.24
Q3: 78.78
Average +16 pts over 3 years

In 2021, the debt ratio of SARL ACIERS ET PLANCHERS (80.95) 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
25.98% 2021
2018
2020
2021
Q1: 19.84%
Med: 39.23%
Q3: 55.81%
Average

In 2021, the financial autonomy of SARL ACIERS ET PLANCHERS (26.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
4.69 years 2021
2018
2020
2021
Q1: 0.0 years
Med: 0.7 years
Q3: 2.53 years
Average

In 2021, the repayment capacity of SARL ACIERS ET PLANCHERS (4.69) 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 168.76. 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 9.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

168.763

Interest coverage (2021) ?
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

9.679

Liquidity indicators evolution
SARL ACIERS ET PLANCHERS

Sector positioning

Liquidity ratio
168.76 2021
2018
2020
2021
Q1: 154.51
Med: 213.74
Q3: 299.21
Average

In 2021, the liquidity ratio of SARL ACIERS ET PLANCHERS (168.76) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
9.68x 2021
2018
2020
2021
Q1: 0.0x
Med: 0.79x
Q3: 3.74x
Excellent +9 pts over 3 years

In 2021, the interest coverage of SARL ACIERS ET PLANCHERS (9.7x) 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: 66 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 86 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 68 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 148 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2016-2021, WCR increased by +99%, requiring additional financing.

Operating WCR (2021) ?
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

1 305 789 €

Customer credit (2021) ?
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

66 j

Supplier credit (2021) ?
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

86 j

Inventory turnover (2021) ?
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

68 j

WCR in days of revenue (2021) ?
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

148 j

WCR and payment terms evolution
SARL ACIERS ET PLANCHERS

Positioning of SARL ACIERS ET PLANCHERS 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 (46 transactions). This range of 30 082€ to 313 184€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
30k€ 97k€ 313k€
97 284 € Range: 30 082€ - 313 184€
NAF 5 année 2021

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 46 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 SARL ACIERS ET PLANCHERS 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 SARL ACIERS ET PLANCHERS

What is the revenue of SARL ACIERS ET PLANCHERS ?

The revenue of SARL ACIERS ET PLANCHERS in 2021 is 3.2 M€.

Is SARL ACIERS ET PLANCHERS profitable?

Yes, SARL ACIERS ET PLANCHERS generated a net profit of 43 k€ in 2021.

Where is the headquarters of SARL ACIERS ET PLANCHERS ?

The headquarters of SARL ACIERS ET PLANCHERS is located in OMESSA (20236).

Where to find the tax return of SARL ACIERS ET PLANCHERS ?

The tax return of SARL ACIERS ET PLANCHERS 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 SARL ACIERS ET PLANCHERS operate?

SARL ACIERS ET PLANCHERS 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.