SEGUIN MATERIAUX : revenue, balance sheet and financial ratios

SEGUIN MATERIAUX is a French company founded 45 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in RANDAN (63310), this company of category PME shows in 2017 a revenue of 2.6 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 - SEGUIN MATERIAUX (SIREN 319948881)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C N/C 2 572 098 € 2 206 776 €
Net income 6 163 € 47 492 € 44 415 € 47 931 € 51 417 € 62 421 € 75 363 € 34 399 € 91 189 € 65 449 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C 140 608 € 104 698 €
Net margin N/C N/C N/C N/C N/C N/C N/C N/C 3.5% 3.0%

Revenue and income statement

In 2025, SEGUIN MATERIAUX generates positive net income of 6 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 65 k€ -> 6 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

6 163 €

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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 12%. 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 79%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

11.522%

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

78.833%

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

42.4%

Solvency indicators evolution
SEGUIN MATERIAUX

Sector positioning

Debt ratio
11.52 2025
2023
2024
2025
Q1: 4.11
Med: 18.94
Q3: 59.3
Good

In 2025, the debt ratio of SEGUIN MATERIAUX (11.52) 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
78.83% 2025
2023
2024
2025
Q1: 28.0%
Med: 47.12%
Q3: 63.87%
Excellent +9 pts over 3 years

In 2025, the financial autonomy of SEGUIN MATERIAUX (78.8%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 748.56. 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

748.56

Liquidity indicators evolution
SEGUIN MATERIAUX

Sector positioning

Liquidity ratio
748.56 2025
2023
2024
2025
Q1: 163.55
Med: 233.02
Q3: 362.64
Excellent

In 2025, the liquidity ratio of SEGUIN MATERIAUX (748.56) 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.

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
SEGUIN MATERIAUX

Positioning of SEGUIN MATERIAUX 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 (28 transactions). This range of 6 596€ to 20 568€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
6k€ 13k€ 20k€
13 137 € Range: 6 596€ - 20 568€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 SEGUIN MATERIAUX 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 SEGUIN MATERIAUX

What is the revenue of SEGUIN MATERIAUX ?

The revenue of SEGUIN MATERIAUX in 2017 is 2.6 M€.

Is SEGUIN MATERIAUX profitable?

Yes, SEGUIN MATERIAUX generated a net profit of 6 k€ in 2025.

Where is the headquarters of SEGUIN MATERIAUX ?

The headquarters of SEGUIN MATERIAUX is located in RANDAN (63310), in the department Puy-de-Dome.

Where to find the tax return of SEGUIN MATERIAUX ?

The tax return of SEGUIN MATERIAUX 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 SEGUIN MATERIAUX operate?

SEGUIN MATERIAUX 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.