SOC CENTRALE BOIS SCIERIES MANCHE : revenue, balance sheet and financial ratios

SOC CENTRALE BOIS SCIERIES MANCHE is a French company founded 71 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PARIS (75009), this company of category PME shows in 2025 a revenue of 4.0 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 - SOC CENTRALE BOIS SCIERIES MANCHE (SIREN 775669336)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 024 000 € 3 160 000 € 3 414 000 € 3 265 000 € 3 477 000 € 3 013 000 € 3 201 000 € 3 926 € 3 408 000 € 2 282 000 €
Net income 6 199 000 € -7 882 000 € 11 481 000 € -3 537 000 € 6 450 000 € 7 890 000 € -4 113 000 € -8 203 € -4 195 000 € -4 528 000 €
EBITDA 1 397 000 € 1 071 000 € 1 024 000 € 1 041 000 € 385 000 € 260 000 € -884 000 € 321 € -825 086 € -1 558 000 €
Net margin 154.1% -249.4% 336.3% -108.3% 185.5% 261.9% -128.5% -208.9% -123.1% -198.4%

Revenue and income statement

In 2025, SOC CENTRALE BOIS SCIERIES MANCHE achieves revenue of 4.0 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.5%. Vs 2024, growth of +27% (3.2 M€ -> 4.0 M€). After deducting consumption (0 €), gross margin stands at 4.0 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.4 M€, representing 34.7% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6.2 M€, i.e. 154.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 024 000 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 024 000 €

EBITDA (2025) ?
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

1 397 000 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 080 000 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

6 199 000 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

34.7%

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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 292%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 12.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 229.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

291.789%

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

25.328%

Cash flow / Revenue (2025) ?
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

229.274%

Repayment capacity (2025) ?
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

12.483

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

76.7%

Solvency indicators evolution
SOC CENTRALE BOIS SCIERIES MANCHE

Sector positioning

Debt ratio
291.79 2025
2023
2024
2025
Q1: 0.0
Med: 8.6
Q3: 104.1
Average

In 2025, the debt ratio of SOC CENTRALE BOIS SCIERIE... (291.79) 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
25.33% 2025
2023
2024
2025
Q1: 4.51%
Med: 47.13%
Q3: 86.22%
Average -14 pts over 3 years

In 2025, the financial autonomy of SOC CENTRALE BOIS SCIERIE... (25.3%) 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
12.48 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 1.02 years
Q3: 9.04 years
Average

In 2025, the repayment capacity of SOC CENTRALE BOIS SCIERIE... (12.48) 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 6394.18. 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 517.5x. Operating income very largely covers interest expenses: high safety margin.

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

6394.183

Interest coverage (2025) ?
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

517.538

Liquidity indicators evolution
SOC CENTRALE BOIS SCIERIES MANCHE

Sector positioning

Liquidity ratio
6394.18 2025
2023
2024
2025
Q1: 94.87
Med: 386.44
Q3: 1925.44
Excellent +54 pts over 3 years

In 2025, the liquidity ratio of SOC CENTRALE BOIS SCIERIE... (6394.18) 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
517.54x 2025
2023
2024
2025
Q1: -0.09x
Med: 0.0x
Q3: 12.18x
Excellent

In 2025, the interest coverage of SOC CENTRALE BOIS SCIERIE... (517.5x) 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: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 81 days. Excellent situation: suppliers finance 62 days of the operating cycle (retail model). Overall, WCR represents 4653 days of revenue, i.e. 52.0 M€ to permanently finance. Over 2016-2025, WCR increased by +204%, requiring additional financing.

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

52 012 011 €

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

19 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

81 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 in days of revenue (2025) ?
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

4653 j

WCR and payment terms evolution
SOC CENTRALE BOIS SCIERIES MANCHE

Positioning of SOC CENTRALE BOIS SCIERIES MANCHE in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 117 transactions of similar company sales in 2025, the value of SOC CENTRALE BOIS SCIERIES MANCHE is estimated at 8 726 301 € (range 3 306 915€ - 21 450 013€). With an EBITDA of 1 397 000€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.92x (in line with sector norms). 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.

Estimated enterprise value 2025
117 transactions
3306k€ 8726k€ 21450k€
8 726 301 € Range: 3 306 915€ - 21 450 013€
NAF 5 année 2025

Valuation detail by method

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EBITDA Multiple 50%
1 397 000 € × 2.7x
Estimation 3 744 206 €
2 448 277€ - 10 942 328€
Revenue Multiple 30%
4 024 000 € × 0.92x
Estimation 3 695 266 €
1 735 333€ - 8 714 481€
Net Income Multiple 20%
6 199 000 € × 4.6x
Estimation 28 728 092 €
7 810 886€ - 66 822 528€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Location de terrains et d'autres biens immobiliers)

Compare SOC CENTRALE BOIS SCIERIES MANCHE with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SOC CENTRALE BOIS SCIERIES MANCHE

What is the revenue of SOC CENTRALE BOIS SCIERIES MANCHE ?

The revenue of SOC CENTRALE BOIS SCIERIES MANCHE in 2025 is 4.0 M€.

Is SOC CENTRALE BOIS SCIERIES MANCHE profitable?

Yes, SOC CENTRALE BOIS SCIERIES MANCHE generated a net profit of 6.2 M€ in 2025.

Where is the headquarters of SOC CENTRALE BOIS SCIERIES MANCHE ?

The headquarters of SOC CENTRALE BOIS SCIERIES MANCHE is located in PARIS (75009), in the department Paris.

Where to find the tax return of SOC CENTRALE BOIS SCIERIES MANCHE ?

The tax return of SOC CENTRALE BOIS SCIERIES MANCHE 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 SOC CENTRALE BOIS SCIERIES MANCHE operate?

SOC CENTRALE BOIS SCIERIES MANCHE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.