SARL BROULARD MATERIAUX CONSTRUCTION : revenue, balance sheet and financial ratios

SARL BROULARD MATERIAUX CONSTRUCTION is a French company founded 38 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in SOURZAC (24400), this company of category PME shows in 2024 a revenue of 2.7 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 - SARL BROULARD MATERIAUX CONSTRUCTION (SIREN 344461595)
Indicator 2024 2023 2022 2021 2020 2018 2017 2016
Revenue 2 690 731 € 3 114 598 € 3 196 503 € 2 985 978 € 2 635 400 € 2 371 105 € 2 175 764 € 2 075 971 €
Net income 200 231 € 307 267 € 344 524 € 263 058 € 212 249 € 180 126 € 143 819 € 131 340 €
EBITDA 324 083 € 442 503 € 370 110 € 386 093 € 351 724 € 249 822 € 259 546 € 235 598 €
Net margin 7.4% 9.9% 10.8% 8.8% 8.1% 7.6% 6.6% 6.3%

Revenue and income statement

In 2024, SARL BROULARD MATERIAUX CONSTRUCTION achieves revenue of 2.7 M€. Revenue is growing positively over 8 years (CAGR: +3.3%). Significant drop of -14% vs 2023. After deducting consumption (1.8 M€), gross margin stands at 869 k€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 324 k€, representing 12.0% of revenue. Warning negative scissor effect: despite revenue change (-14%), EBITDA varies by -27%, reducing margin by 2.2 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 200 k€, i.e. 7.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 690 731 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

868 713 €

EBITDA (2024) ?
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

324 083 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

250 049 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

200 231 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.0%

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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 15%. 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 73%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

14.995%

Financial autonomy (2024) ?
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

72.813%

Cash flow / Revenue (2024) ?
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

9.63%

Repayment capacity (2024) ?
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

0.628

Asset age ratio (2024) ?
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

31.6%

Solvency indicators evolution
SARL BROULARD MATERIAUX CONSTRUCTION

Sector positioning

Debt ratio
14.99 2024
2022
2023
2024
Q1: 2.07
Med: 17.76
Q3: 57.15
Good +21 pts over 3 years

In 2024, the debt ratio of SARL BROULARD MATERIAUX C... (14.99) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
72.81% 2024
2022
2023
2024
Q1: 25.78%
Med: 46.47%
Q3: 64.06%
Excellent +6 pts over 3 years

In 2024, the financial autonomy of SARL BROULARD MATERIAUX C... (72.8%) 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
0.63 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.36 years
Q3: 2.34 years
Average +27 pts over 3 years

In 2024, the repayment capacity of SARL BROULARD MATERIAUX C... (0.63) 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 575.10. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
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

575.096

Interest coverage (2024) ?
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

0.889

Liquidity indicators evolution
SARL BROULARD MATERIAUX CONSTRUCTION

Sector positioning

Liquidity ratio
575.1 2024
2022
2023
2024
Q1: 160.84
Med: 235.03
Q3: 352.94
Excellent +15 pts over 3 years

In 2024, the liquidity ratio of SARL BROULARD MATERIAUX C... (575.10) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.89x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.33x
Q3: 8.51x
Average +15 pts over 3 years

In 2024, the interest coverage of SARL BROULARD MATERIAUX C... (0.9x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. The company must finance 17 days of gap between collections and payments. Inventory turnover is 52 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 98 days of revenue, i.e. 734 k€ to permanently finance. Over 2016-2024, WCR increased by +175%, requiring additional financing.

Operating WCR (2024) ?
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

734 085 €

Customer credit (2024) ?
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

47 j

Supplier credit (2024) ?
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

30 j

Inventory turnover (2024) ?
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

52 j

WCR in days of revenue (2024) ?
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

98 j

WCR and payment terms evolution
SARL BROULARD MATERIAUX CONSTRUCTION

Positioning of SARL BROULARD MATERIAUX CONSTRUCTION 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 (39 transactions). This range of 179 397€ to 761 418€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
179k€ 301k€ 761k€
301 095 € Range: 179 397€ - 761 418€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 BROULARD MATERIAUX CONSTRUCTION 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 BROULARD MATERIAUX CONSTRUCTION

What is the revenue of SARL BROULARD MATERIAUX CONSTRUCTION ?

The revenue of SARL BROULARD MATERIAUX CONSTRUCTION in 2024 is 2.7 M€.

Is SARL BROULARD MATERIAUX CONSTRUCTION profitable?

Yes, SARL BROULARD MATERIAUX CONSTRUCTION generated a net profit of 200 k€ in 2024.

Where is the headquarters of SARL BROULARD MATERIAUX CONSTRUCTION ?

The headquarters of SARL BROULARD MATERIAUX CONSTRUCTION is located in SOURZAC (24400), in the department Dordogne.

Where to find the tax return of SARL BROULARD MATERIAUX CONSTRUCTION ?

The tax return of SARL BROULARD MATERIAUX CONSTRUCTION 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 BROULARD MATERIAUX CONSTRUCTION operate?

SARL BROULARD MATERIAUX CONSTRUCTION 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.