SARL COMBUSTIBLES ET MATERIAUX J DENIER : revenue, balance sheet and financial ratios

SARL COMBUSTIBLES ET MATERIAUX J DENIER is a French company founded 42 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in FORCALQUIER (04300), this company of category PME shows in 2024 a revenue of 8.7 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 COMBUSTIBLES ET MATERIAUX J DENIER (SIREN 329633028)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C 8 654 697 € N/C N/C 5 878 275 € 7 051 104 € 7 261 108 € 6 197 580 € 5 441 599 €
Net income 76 560 € 38 670 € 52 537 € 68 728 € 67 234 € 95 651 € 64 283 € 59 382 € 77 599 €
EBITDA N/C 156 765 € N/C N/C 232 737 € 233 365 € 171 340 € 149 583 € 168 294 €
Net margin N/C 0.4% N/C N/C 1.1% 1.4% 0.9% 1.0% 1.4%

Revenue and income statement

In 2025, SARL COMBUSTIBLES ET MATERIAUX J DENIER generates positive net income of 77 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 78 k€ -> 77 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

76 560 €

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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 37%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 40%. The balance between equity and debt is satisfactory.

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

37.177%

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

39.726%

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

20.3%

Solvency indicators evolution
SARL COMBUSTIBLES ET MATERIAUX J DENIER

Sector positioning

Debt ratio
37.18 2025
2023
2024
2025
Q1: 4.54
Med: 22.2
Q3: 50.85
Average

In 2025, the debt ratio of SARL COMBUSTIBLES ET MATE... (37.18) 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
39.73% 2025
2023
2024
2025
Q1: 32.57%
Med: 49.49%
Q3: 63.13%
Average -14 pts over 3 years

In 2025, the financial autonomy of SARL COMBUSTIBLES ET MATE... (39.7%) 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
1.65 years 2024
2024
Q1: 0.0 years
Med: 0.55 years
Q3: 2.01 years
Average

In 2024, the repayment capacity of SARL COMBUSTIBLES ET MATE... (1.65) 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 186.56. 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

186.555

Liquidity indicators evolution
SARL COMBUSTIBLES ET MATERIAUX J DENIER

Sector positioning

Liquidity ratio
186.56 2025
2023
2024
2025
Q1: 161.86
Med: 207.47
Q3: 344.85
Average -15 pts over 3 years

In 2025, the liquidity ratio of SARL COMBUSTIBLES ET MATE... (186.56) 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
6.65x 2024
2024
Q1: 0.0x
Med: 1.6x
Q3: 8.57x
Good

In 2024, the interest coverage of SARL COMBUSTIBLES ET MATE... (6.7x) 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.

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
SARL COMBUSTIBLES ET MATERIAUX J DENIER

Positioning of SARL COMBUSTIBLES ET MATERIAUX J DENIER in its sector

Comparison with sector Commerces de détail de charbons et combustibles

Valuation estimate

Based on 83 transactions of similar company sales in 2025, the value of SARL COMBUSTIBLES ET MATERIAUX J DENIER is estimated at 283 534 € (range 107 123€ - 417 710€). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
83 tx
107k€ 283k€ 417k€
283 534 € Range: 107 123€ - 417 710€
NAF 5 année 2025

Valuation method used

Net Income Multiple
76 560 € × 3.7x = 283 534 €
Range: 107 124€ - 417 711€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 83 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 (Commerces de détail de charbons et combustibles)

Compare SARL COMBUSTIBLES ET MATERIAUX J DENIER with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail de charbons et combustibles

Frequently asked questions about SARL COMBUSTIBLES ET MATERIAUX J DENIER

What is the revenue of SARL COMBUSTIBLES ET MATERIAUX J DENIER ?

The revenue of SARL COMBUSTIBLES ET MATERIAUX J DENIER in 2024 is 8.7 M€.

Is SARL COMBUSTIBLES ET MATERIAUX J DENIER profitable?

Yes, SARL COMBUSTIBLES ET MATERIAUX J DENIER generated a net profit of 77 k€ in 2025.

Where is the headquarters of SARL COMBUSTIBLES ET MATERIAUX J DENIER ?

The headquarters of SARL COMBUSTIBLES ET MATERIAUX J DENIER is located in FORCALQUIER (04300), in the department Alpes-de-Haute-Provence.

Where to find the tax return of SARL COMBUSTIBLES ET MATERIAUX J DENIER ?

The tax return of SARL COMBUSTIBLES ET MATERIAUX J DENIER 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 COMBUSTIBLES ET MATERIAUX J DENIER operate?

SARL COMBUSTIBLES ET MATERIAUX J DENIER operates in the sector Commerces de détail de charbons et combustibles (NAF code 47.78B). See the 'Sector positioning' section above to compare the company with its competitors.