SOCIETE BETON ET MATERIAUX : revenue, balance sheet and financial ratios

SOCIETE BETON ET MATERIAUX is a French company founded 49 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in VENDHUILE (02420), this company of category PME shows in 2024 a revenue of 13.9 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 BETON ET MATERIAUX (SIREN 309320125)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 13 927 831 € 16 920 447 € 16 359 625 € 14 556 674 € 13 040 084 € 11 405 034 € 11 470 469 € 11 653 631 € 9 510 292 €
Net income 155 806 € 369 386 € 697 356 € 514 450 € 259 570 € 190 312 € 181 938 € 214 048 € 117 274 €
EBITDA 248 972 € 516 940 € 1 026 678 € 770 562 € 448 067 € 311 035 € 317 215 € 334 460 € 227 871 €
Net margin 1.1% 2.2% 4.3% 3.5% 2.0% 1.7% 1.6% 1.8% 1.2%

Revenue and income statement

In 2024, SOCIETE BETON ET MATERIAUX achieves revenue of 13.9 M€. Revenue is growing positively over 9 years (CAGR: +4.9%). Significant drop of -18% vs 2023. After deducting consumption (10.6 M€), gross margin stands at 3.4 M€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 249 k€, representing 1.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 156 k€, i.e. 1.1% 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

13 927 831 €

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

3 372 321 €

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

248 972 €

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

160 782 €

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

155 806 €

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

1.8%

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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 21%. 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 60%. 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 4.5 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

20.931%

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

60.325%

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

1.75%

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

4.463

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

59.9%

Solvency indicators evolution
SOCIETE BETON ET MATERIAUX

Sector positioning

Debt ratio
20.93 2024
2022
2023
2024
Q1: 2.07
Med: 17.76
Q3: 57.15
Average +8 pts over 3 years

In 2024, the debt ratio of SOCIETE BETON ET MATERIAUX (20.93) 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
60.33% 2024
2022
2023
2024
Q1: 25.78%
Med: 46.47%
Q3: 64.06%
Good

In 2024, the financial autonomy of SOCIETE BETON ET MATERIAUX (60.3%) 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
4.46 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.36 years
Q3: 2.34 years
Average +16 pts over 3 years

In 2024, the repayment capacity of SOCIETE BETON ET MATERIAUX (4.46) 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 301.87. 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 4.8x. Financial charges are adequately covered by operations.

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

301.867

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

4.827

Liquidity indicators evolution
SOCIETE BETON ET MATERIAUX

Sector positioning

Liquidity ratio
301.87 2024
2022
2023
2024
Q1: 160.84
Med: 235.03
Q3: 352.94
Good

In 2024, the liquidity ratio of SOCIETE BETON ET MATERIAUX (301.87) 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
4.83x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.33x
Q3: 8.51x
Good +18 pts over 3 years

In 2024, the interest coverage of SOCIETE BETON ET MATERIAUX (4.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Excellent situation: suppliers finance 55 days of the operating cycle (retail model). Inventory turnover is 78 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 127 days of revenue, i.e. 4.9 M€ to permanently finance. Over 2016-2024, WCR increased by +55%, 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

4 897 582 €

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

0 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

55 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

78 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

127 j

WCR and payment terms evolution
SOCIETE BETON ET MATERIAUX

Positioning of SOCIETE BETON ET 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 707 296€ to 1 393 841€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
707k€ 971k€ 1393k€
971 076 € Range: 707 296€ - 1 393 841€
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 BETON ET 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 BETON ET MATERIAUX

What is the revenue of SOCIETE BETON ET MATERIAUX ?

The revenue of SOCIETE BETON ET MATERIAUX in 2024 is 13.9 M€.

Is SOCIETE BETON ET MATERIAUX profitable?

Yes, SOCIETE BETON ET MATERIAUX generated a net profit of 156 k€ in 2024.

Where is the headquarters of SOCIETE BETON ET MATERIAUX ?

The headquarters of SOCIETE BETON ET MATERIAUX is located in VENDHUILE (02420), in the department Aisne.

Where to find the tax return of SOCIETE BETON ET MATERIAUX ?

The tax return of SOCIETE BETON ET 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 BETON ET MATERIAUX operate?

SOCIETE BETON ET 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.