SAS POLE BOIS DU COMMINGES : revenue, balance sheet and financial ratios

SAS POLE BOIS DU COMMINGES is a French company founded 23 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in CLARAC (31210), this company of category PME shows in 2024 a revenue of 11.5 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 POLE BOIS DU COMMINGES (SIREN 447785817)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 11 547 651 € 12 853 055 € 13 602 117 € 15 879 588 € 13 348 317 € 13 272 717 € 11 191 982 € 11 248 324 € 9 371 149 €
Net income -784 352 € -216 363 € 305 498 € 436 612 € 201 247 € 385 338 € 98 161 € 247 410 € 219 515 €
EBITDA 12 147 € 50 215 € 618 694 € 1 213 503 € 339 489 € 31 482 € 284 107 € 361 668 € 171 221 €
Net margin -6.8% -1.7% 2.2% 2.7% 1.5% 2.9% 0.9% 2.2% 2.3%

Revenue and income statement

In 2024, SAS POLE BOIS DU COMMINGES achieves revenue of 11.5 M€. Revenue is growing positively over 9 years (CAGR: +2.6%). Significant drop of -10% vs 2023. After deducting consumption (9.4 M€), gross margin stands at 2.2 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 0.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -784 k€ (-6.8% of revenue), which will impact equity.

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

11 547 651 €

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

2 190 766 €

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

12 147 €

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

-351 337 €

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

-784 352 €

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

0.1%

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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 133%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory.

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

132.612%

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

27.167%

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

-2.202%

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

-6.003

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

45.7%

Solvency indicators evolution
SAS POLE BOIS DU COMMINGES

Sector positioning

Debt ratio
132.61 2024
2022
2023
2024
Q1: 2.11
Med: 17.78
Q3: 57.25
Average

In 2024, the debt ratio of SAS POLE BOIS DU COMMINGES (132.61) 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
27.17% 2024
2022
2023
2024
Q1: 25.79%
Med: 46.44%
Q3: 64.03%
Average -9 pts over 3 years

In 2024, the financial autonomy of SAS POLE BOIS DU COMMINGES (27.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-6.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.37 years
Q3: 2.35 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of SAS POLE BOIS DU COMMINGES (-6.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 173.01. 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 3864.9x. 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

173.009

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

3864.88

Liquidity indicators evolution
SAS POLE BOIS DU COMMINGES

Sector positioning

Liquidity ratio
173.01 2024
2022
2023
2024
Q1: 160.67
Med: 234.81
Q3: 352.8
Average -24 pts over 3 years

In 2024, the liquidity ratio of SAS POLE BOIS DU COMMINGES (173.01) 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
3864.88x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.35x
Q3: 8.54x
Excellent +23 pts over 3 years

In 2024, the interest coverage of SAS POLE BOIS DU COMMINGES (3864.9x) 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: 51 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 82 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Inventory turnover is 150 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 220 days of revenue, i.e. 7.0 M€ to permanently finance. Over 2016-2024, WCR increased by +54%, 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

7 044 183 €

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

51 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

82 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

150 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

220 j

WCR and payment terms evolution
SAS POLE BOIS DU COMMINGES

Positioning of SAS POLE BOIS DU COMMINGES 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 693 705€ to 985 486€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
693k€ 902k€ 985k€
902 248 € Range: 693 705€ - 985 486€
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 POLE BOIS DU COMMINGES 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 POLE BOIS DU COMMINGES

What is the revenue of SAS POLE BOIS DU COMMINGES ?

The revenue of SAS POLE BOIS DU COMMINGES in 2024 is 11.5 M€.

Is SAS POLE BOIS DU COMMINGES profitable?

SAS POLE BOIS DU COMMINGES recorded a net loss in 2024.

Where is the headquarters of SAS POLE BOIS DU COMMINGES ?

The headquarters of SAS POLE BOIS DU COMMINGES is located in CLARAC (31210), in the department Haute-Garonne.

Where to find the tax return of SAS POLE BOIS DU COMMINGES ?

The tax return of SAS POLE BOIS DU COMMINGES 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 POLE BOIS DU COMMINGES operate?

SAS POLE BOIS DU COMMINGES 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.