SAS MATERIAUX PICARDS : revenue, balance sheet and financial ratios

SAS MATERIAUX PICARDS is a French company founded 21 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in GAMACHES (80220), this company of category ETI shows in 2024 a revenue of 14.8 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 - SAS MATERIAUX PICARDS (SIREN 479777658)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 14 840 604 € 16 168 063 € 15 951 260 € 15 756 838 € 13 480 645 € 12 255 597 € 11 257 649 € 11 165 031 € 11 186 729 €
Net income 199 125 € 252 948 € 319 842 € 700 771 € 474 005 € 32 301 € -143 180 € -16 740 € 48 713 €
EBITDA 78 048 € 324 502 € 697 977 € 801 438 € 359 141 € 8 944 € -101 598 € -2 794 € 11 918 €
Net margin 1.3% 1.6% 2.0% 4.4% 3.5% 0.3% -1.3% -0.1% 0.4%

Revenue and income statement

In 2024, SAS MATERIAUX PICARDS achieves revenue of 14.8 M€. Revenue is growing positively over 9 years (CAGR: +3.6%). Slight decline of -8% vs 2023. After deducting consumption (10.4 M€), gross margin stands at 4.4 M€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 78 k€, representing 0.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 199 k€, i.e. 1.3% 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

14 840 604 €

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

4 445 331 €

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

78 048 €

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

160 941 €

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

199 125 €

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

0.5%

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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 52%. 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 4.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

31.499%

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

51.547%

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

1.762%

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

4.786

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

21.6%

Solvency indicators evolution
SAS MATERIAUX PICARDS

Sector positioning

Debt ratio
31.5 2024
2022
2023
2024
Q1: 2.11
Med: 17.78
Q3: 57.25
Average -12 pts over 3 years

In 2024, the debt ratio of SAS MATERIAUX PICARDS (31.50) 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
51.55% 2024
2022
2023
2024
Q1: 25.79%
Med: 46.44%
Q3: 64.03%
Good +9 pts over 3 years

In 2024, the financial autonomy of SAS MATERIAUX PICARDS (51.5%) 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
4.79 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.37 years
Q3: 2.35 years
Average

In 2024, the repayment capacity of SAS MATERIAUX PICARDS (4.79) 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 262.38. 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 70.1x. Operating income very largely covers interest expenses: high safety margin.

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

262.381

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

70.063

Liquidity indicators evolution
SAS MATERIAUX PICARDS

Sector positioning

Liquidity ratio
262.38 2024
2022
2023
2024
Q1: 160.67
Med: 234.81
Q3: 352.8
Good

In 2024, the liquidity ratio of SAS MATERIAUX PICARDS (262.38) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
70.06x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.35x
Q3: 8.54x
Excellent +15 pts over 3 years

In 2024, the interest coverage of SAS MATERIAUX PICARDS (70.1x) 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: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Inventory turnover is 89 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 116 days of revenue, i.e. 4.8 M€ to permanently finance. Over 2016-2024, WCR increased by +26%, 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

4 776 745 €

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

27 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

45 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

89 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

116 j

WCR and payment terms evolution
SAS MATERIAUX PICARDS

Positioning of SAS MATERIAUX PICARDS 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 746 132€ to 1 479 568€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
746k€ 1011k€ 1479k€
1 011 894 € Range: 746 132€ - 1 479 568€
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 SAS MATERIAUX PICARDS 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 SAS MATERIAUX PICARDS

What is the revenue of SAS MATERIAUX PICARDS ?

The revenue of SAS MATERIAUX PICARDS in 2024 is 14.8 M€.

Is SAS MATERIAUX PICARDS profitable?

Yes, SAS MATERIAUX PICARDS generated a net profit of 199 k€ in 2024.

Where is the headquarters of SAS MATERIAUX PICARDS ?

The headquarters of SAS MATERIAUX PICARDS is located in GAMACHES (80220), in the department Somme.

Where to find the tax return of SAS MATERIAUX PICARDS ?

The tax return of SAS MATERIAUX PICARDS 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 SAS MATERIAUX PICARDS operate?

SAS MATERIAUX PICARDS 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.