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SOCIETE DES BOIS OUVRES DU CENTRE ET DE L'ALLIER - B.O.C.A. : revenue, balance sheet and financial ratios

SOCIETE DES BOIS OUVRES DU CENTRE ET DE L'ALLIER - B.O.C.A. is a French company founded 49 years ago, specialized in the sector Sciage et rabotage du bois, hors imprégnation. Based in LURCY-LEVIS (03320), this company of category PME shows in 2016 a revenue of 21 k€. 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 DES BOIS OUVRES DU CENTRE ET DE L'ALLIER - B.O.C.A. (SIREN 307583526)
Indicator 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 20 537 €
Net income 3 191 € 9 225 € -1 281 € -1 416 € -1 278 € -2 015 € -119 357 € -25 073 € 4 434 €
EBITDA -1 661 € -890 € -1 281 € -1 416 € -1 278 € -2 015 € -2 181 € -1 383 € 7 098 €
Net margin N/C N/C N/C N/C N/C N/C N/C N/C 21.6%

Revenue and income statement

In 2024, SOCIETE DES BOIS OUVRES DU CENTRE ET DE L'ALLIER - B.O.C.A. generates positive net income of 3 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 4 k€ -> 3 k€.

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

-1 661 €

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

-1 661 €

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

3 191 €

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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 98%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

98.465%

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

Solvency indicators evolution
SOCIETE DES BOIS OUVRES DU CENTRE ET DE L'ALLIER - B.O.C.A.

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 12.44
Med: 33.52
Q3: 77.38
Excellent

In 2024, the debt ratio of SOCIETE DES BOIS OUVRES D... (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
98.47% 2024
2022
2023
2024
Q1: 36.8%
Med: 54.71%
Q3: 68.0%
Excellent

In 2024, the financial autonomy of SOCIETE DES BOIS OUVRES D... (98.5%) 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: 0.02 years
Med: 2.22 years
Q3: 5.22 years
Excellent

In 2024, the repayment capacity of SOCIETE DES BOIS OUVRES D... (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 4669.53. 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

4669.529

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 DES BOIS OUVRES DU CENTRE ET DE L'ALLIER - B.O.C.A.

Sector positioning

Liquidity ratio
4669.53 2024
2022
2023
2024
Q1: 198.4
Med: 307.91
Q3: 455.22
Excellent -23 pts over 3 years

In 2024, the liquidity ratio of SOCIETE DES BOIS OUVRES D... (4669.53) 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: 0.05x
Med: 4.79x
Q3: 15.11x
Average

In 2024, the interest coverage of SOCIETE DES BOIS OUVRES D... (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 594 days. Excellent situation: suppliers finance 594 days of the operating cycle (retail model).

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

0 €

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

594 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

0 j

WCR and payment terms evolution
SOCIETE DES BOIS OUVRES DU CENTRE ET DE L'ALLIER - B.O.C.A.

Positioning of SOCIETE DES BOIS OUVRES DU CENTRE ET DE L'ALLIER - B.O.C.A. in its sector

Comparison with sector Sciage et rabotage du bois, hors imprégnation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 3 342€ to 12 202€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
3k€ 6k€ 12k€
6 868 € Range: 3 342€ - 12 202€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 34 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 (Sciage et rabotage du bois, hors imprégnation)

Compare SOCIETE DES BOIS OUVRES DU CENTRE ET DE L'ALLIER - B.O.C.A. with other companies in the same sector:

Voir toutes les statistiques du secteur Sciage et rabotage du bois, hors imprégnation

Frequently asked questions about SOCIETE DES BOIS OUVRES DU CENTRE ET DE L'ALLIER - B.O.C.A.

What is the revenue of SOCIETE DES BOIS OUVRES DU CENTRE ET DE L'ALLIER - B.O.C.A. ?

The revenue of SOCIETE DES BOIS OUVRES DU CENTRE ET DE L'ALLIER - B.O.C.A. in 2016 is 21 k€.

Is SOCIETE DES BOIS OUVRES DU CENTRE ET DE L'ALLIER - B.O.C.A. profitable?

Yes, SOCIETE DES BOIS OUVRES DU CENTRE ET DE L'ALLIER - B.O.C.A. generated a net profit of 3 k€ in 2024.

Where is the headquarters of SOCIETE DES BOIS OUVRES DU CENTRE ET DE L'ALLIER - B.O.C.A. ?

The headquarters of SOCIETE DES BOIS OUVRES DU CENTRE ET DE L'ALLIER - B.O.C.A. is located in LURCY-LEVIS (03320), in the department Allier.

Where to find the tax return of SOCIETE DES BOIS OUVRES DU CENTRE ET DE L'ALLIER - B.O.C.A. ?

The tax return of SOCIETE DES BOIS OUVRES DU CENTRE ET DE L'ALLIER - B.O.C.A. 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 DES BOIS OUVRES DU CENTRE ET DE L'ALLIER - B.O.C.A. operate?

SOCIETE DES BOIS OUVRES DU CENTRE ET DE L'ALLIER - B.O.C.A. operates in the sector Sciage et rabotage du bois, hors imprégnation (NAF code 16.10A). See the 'Sector positioning' section above to compare the company with its competitors.