SOCIETE D'EXPLOITATION ENTREPRISE BOYER JACQUES : revenue, balance sheet and financial ratios

SOCIETE D'EXPLOITATION ENTREPRISE BOYER JACQUES is a French company founded 29 years ago, specialized in the sector Travaux de plâtrerie. Based in LABARTHE-INARD (31800), this company of category PME shows in 2022 a revenue of 355 k€. 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 - SOCIETE D'EXPLOITATION ENTREPRISE BOYER JACQUES (SIREN 409878618)
Indicator 2022 2018
Revenue 355 042 € 398 430 €
Net income 11 981 € 13 918 €
EBITDA 33 107 € 34 477 €
Net margin 3.4% 3.5%

Revenue and income statement

In 2022, SOCIETE D'EXPLOITATION ENTREPRISE BOYER JACQUES achieves revenue of 355 k€. Significant drop of -11% vs 2018. After deducting consumption (52 k€), gross margin stands at 303 k€, i.e. a rate of 85%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 33 k€, representing 9.3% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 3.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

355 042 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

302 831 €

EBITDA (2022) ?
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

33 107 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

14 977 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

11 981 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.3%

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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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 8.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.457%

Financial autonomy (2022) ?
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

0.4%

Cash flow / Revenue (2022) ?
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

8.511%

Repayment capacity (2022) ?
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 (2022) ?
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

13.0%

Solvency indicators evolution
SOCIETE D'EXPLOITATION ENTREPRISE BOYER JACQUES

Sector positioning

Debt ratio
0.46 2022
2018
2022
Q1: 1.08
Med: 20.47
Q3: 69.99
Excellent -6 pts over 2 years

In 2022, the debt ratio of SOCIETE D'EXPLOITATION EN... (0.46) 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
0.4% 2022
2018
2022
Q1: 6.99%
Med: 28.3%
Q3: 49.55%
Watch

In 2022, the financial autonomy of SOCIETE D'EXPLOITATION EN... (0.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2022
2018
2022
Q1: 0.0 years
Med: 0.08 years
Q3: 1.37 years
Excellent -27 pts over 2 years

In 2022, the repayment capacity of SOCIETE D'EXPLOITATION EN... (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 562.14. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2022) ?
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

562.14

Interest coverage (2022) ?
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

0.048

Liquidity indicators evolution
SOCIETE D'EXPLOITATION ENTREPRISE BOYER JACQUES

Sector positioning

Liquidity ratio
562.14 2022
2018
2022
Q1: 143.49
Med: 197.56
Q3: 284.85
Excellent

In 2022, the liquidity ratio of SOCIETE D'EXPLOITATION EN... (562.14) 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
0.05x 2022
2018
2022
Q1: 0.0x
Med: 0.04x
Q3: 1.95x
Good +10 pts over 2 years

In 2022, the interest coverage of SOCIETE D'EXPLOITATION EN... (0.1x) 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: 66 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. The gap of 62 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 76 days of revenue, i.e. 75 k€ to permanently finance.

Operating WCR (2022) ?
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

74 846 €

Customer credit (2022) ?
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

66 j

Supplier credit (2022) ?
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

4 j

Inventory turnover (2022) ?
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

23 j

WCR in days of revenue (2022) ?
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

76 j

WCR and payment terms evolution
SOCIETE D'EXPLOITATION ENTREPRISE BOYER JACQUES

Positioning of SOCIETE D'EXPLOITATION ENTREPRISE BOYER JACQUES in its sector

Comparison with sector Travaux de plâtrerie

Valuation estimate

Based on 50 transactions of similar company sales in 2022, the value of SOCIETE D'EXPLOITATION ENTREPRISE BOYER JACQUES is estimated at 91 834 € (range 19 033€ - 144 151€). With an EBITDA of 33 107€, the sector multiple of 3.8x is applied. The price/revenue ratio is 0.22x (conservative valuation). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
50 tx
19k€ 91k€ 144k€
91 834 € Range: 19 033€ - 144 151€
NAF 4 année 2022 Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
33 107 € × 3.8x
Estimation 127 059 €
17 260€ - 180 039€
Revenue Multiple 30%
355 042 € × 0.22x
Estimation 77 911 €
30 358€ - 127 771€
Net Income Multiple 20%
11 981 € × 2.1x
Estimation 24 658 €
6 479€ - 79 004€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Travaux de plâtrerie)

Compare SOCIETE D'EXPLOITATION ENTREPRISE BOYER JACQUES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de plâtrerie

Frequently asked questions about SOCIETE D'EXPLOITATION ENTREPRISE BOYER JACQUES

What is the revenue of SOCIETE D'EXPLOITATION ENTREPRISE BOYER JACQUES ?

The revenue of SOCIETE D'EXPLOITATION ENTREPRISE BOYER JACQUES in 2022 is 355 k€.

Is SOCIETE D'EXPLOITATION ENTREPRISE BOYER JACQUES profitable?

Yes, SOCIETE D'EXPLOITATION ENTREPRISE BOYER JACQUES generated a net profit of 12 k€ in 2022.

Where is the headquarters of SOCIETE D'EXPLOITATION ENTREPRISE BOYER JACQUES ?

The headquarters of SOCIETE D'EXPLOITATION ENTREPRISE BOYER JACQUES is located in LABARTHE-INARD (31800), in the department Haute-Garonne.

Where to find the tax return of SOCIETE D'EXPLOITATION ENTREPRISE BOYER JACQUES ?

The tax return of SOCIETE D'EXPLOITATION ENTREPRISE BOYER JACQUES 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 D'EXPLOITATION ENTREPRISE BOYER JACQUES operate?

SOCIETE D'EXPLOITATION ENTREPRISE BOYER JACQUES operates in the sector Travaux de plâtrerie (NAF code 43.31Z). See the 'Sector positioning' section above to compare the company with its competitors.