SOCIETE AUXILIAIRE DE MATERIAUX : revenue, balance sheet and financial ratios

SOCIETE AUXILIAIRE DE MATERIAUX is a French company founded 52 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in BAIE-MAHAULT (97122), this company of category GE shows in 2024 a revenue of 1.9 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 - SOCIETE AUXILIAIRE DE MATERIAUX (SIREN 303095046)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 886 868 € 2 244 930 € 2 273 556 € 2 294 491 € 2 033 673 € 2 163 156 € 2 858 286 € 2 458 760 € 1 874 171 €
Net income 169 461 € 153 621 € 214 312 € 233 294 € 87 885 € 201 086 € 314 402 € 287 100 € 41 765 €
EBITDA 250 096 € 250 138 € 321 049 € 349 929 € 237 607 € 323 953 € 411 553 € 483 400 € 222 691 €
Net margin 9.0% 6.8% 9.4% 10.2% 4.3% 9.3% 11.0% 11.7% 2.2%

Revenue and income statement

In 2024, SOCIETE AUXILIAIRE DE MATERIAUX achieves revenue of 1.9 M€. Revenue is growing positively over 9 years (CAGR: +0.1%). Significant drop of -16% vs 2023. After deducting consumption (1.2 M€), gross margin stands at 674 k€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 250 k€, representing 13.3% of revenue. Positive scissor effect: EBITDA margin improves by +2.1 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 169 k€, i.e. 9.0% 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

1 886 868 €

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

673 789 €

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

250 096 €

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

228 673 €

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

169 461 €

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

13.3%

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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 0%. 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 81%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 10.1% 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 (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

0.0%

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

81.055%

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

10.114%

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

0.0

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

3.7%

Solvency indicators evolution
SOCIETE AUXILIAIRE DE MATERIAUX

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 2.07
Med: 17.76
Q3: 57.15
Excellent -39 pts over 3 years

In 2024, the debt ratio of SOCIETE AUXILIAIRE DE MAT... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
81.06% 2024
2022
2023
2024
Q1: 25.78%
Med: 46.47%
Q3: 64.06%
Excellent +19 pts over 3 years

In 2024, the financial autonomy of SOCIETE AUXILIAIRE DE MAT... (81.1%) 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.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.36 years
Q3: 2.34 years
Excellent -49 pts over 3 years

In 2024, the repayment capacity of SOCIETE AUXILIAIRE DE MAT... (0.00) 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 525.56. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

525.556

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

0.0

Liquidity indicators evolution
SOCIETE AUXILIAIRE DE MATERIAUX

Sector positioning

Liquidity ratio
525.56 2024
2022
2023
2024
Q1: 160.84
Med: 235.03
Q3: 352.94
Excellent

In 2024, the liquidity ratio of SOCIETE AUXILIAIRE DE MAT... (525.56) 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.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.33x
Q3: 8.51x
Average

In 2024, the interest coverage of SOCIETE AUXILIAIRE DE MAT... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Inventory turnover is 186 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 268 days of revenue, i.e. 1.4 M€ to permanently finance. Notable WCR improvement over the period (-22%), freeing up cash.

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

1 402 698 €

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

31 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

67 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

186 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

268 j

WCR and payment terms evolution
SOCIETE AUXILIAIRE DE MATERIAUX

Positioning of SOCIETE AUXILIAIRE DE 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 (39 transactions). This range of 131 505€ to 607 753€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
131k€ 225k€ 607k€
225 993 € Range: 131 505€ - 607 753€
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 SOCIETE AUXILIAIRE DE 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 SOCIETE AUXILIAIRE DE MATERIAUX

What is the revenue of SOCIETE AUXILIAIRE DE MATERIAUX ?

The revenue of SOCIETE AUXILIAIRE DE MATERIAUX in 2024 is 1.9 M€.

Is SOCIETE AUXILIAIRE DE MATERIAUX profitable?

Yes, SOCIETE AUXILIAIRE DE MATERIAUX generated a net profit of 169 k€ in 2024.

Where is the headquarters of SOCIETE AUXILIAIRE DE MATERIAUX ?

The headquarters of SOCIETE AUXILIAIRE DE MATERIAUX is located in BAIE-MAHAULT (97122), in the department Guadeloupe.

Where to find the tax return of SOCIETE AUXILIAIRE DE MATERIAUX ?

The tax return of SOCIETE AUXILIAIRE DE 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 SOCIETE AUXILIAIRE DE MATERIAUX operate?

SOCIETE AUXILIAIRE DE 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.