TANGUY MATERIAUX DISTRIBUTION : revenue, balance sheet and financial ratios

TANGUY MATERIAUX DISTRIBUTION is a French company founded 35 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in LE RHEU (35650), this company of category ETI shows in 2022 a revenue of 43.2 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 - TANGUY MATERIAUX DISTRIBUTION (SIREN 379170889)
Indicator 2022 2021 2020 2019 2018 2017
Revenue 43 212 629 € 38 814 171 € 32 521 805 € 32 307 548 € 30 210 663 € 4 650 220 €
Net income 184 972 € -723 086 € -1 772 643 € -2 140 718 € -3 195 594 € 1 286 757 €
EBITDA 842 751 € -341 086 € -1 389 502 € -1 609 280 € -2 696 854 € -729 316 €
Net margin 0.4% -1.9% -5.5% -6.6% -10.6% 27.7%

Revenue and income statement

In 2022, TANGUY MATERIAUX DISTRIBUTION achieves revenue of 43.2 M€. Over the period 2017-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +56.2%. Vs 2021, growth of +11% (38.8 M€ -> 43.2 M€). After deducting consumption (30.5 M€), gross margin stands at 12.7 M€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 843 k€, representing 2.0% of revenue. Positive scissor effect: EBITDA margin improves by +2.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 185 k€, i.e. 0.4% 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

43 212 629 €

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

12 676 224 €

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

842 751 €

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

453 458 €

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

184 972 €

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

1.9%

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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 -3249%. 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 -2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 27.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

-3249.43%

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

-1.851%

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

1.135%

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

27.525

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

51.2%

Solvency indicators evolution
TANGUY MATERIAUX DISTRIBUTION

Sector positioning

Debt ratio
-3249.43 2022
2020
2021
2022
Q1: 2.09
Med: 22.33
Q3: 68.37
Excellent -52 pts over 3 years

In 2022, the debt ratio of TANGUY MATERIAUX DISTRIBU... (-3249.43) 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
-1.85% 2022
2020
2021
2022
Q1: 22.62%
Med: 41.46%
Q3: 58.4%
Watch

In 2022, the financial autonomy of TANGUY MATERIAUX DISTRIBU... (-1.9%) 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
27.52 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.56 years
Q3: 2.15 years
Watch +50 pts over 3 years

In 2022, the repayment capacity of TANGUY MATERIAUX DISTRIBU... (27.52) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 203.03. 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 11.3x. Operating income very largely covers interest expenses: high safety margin.

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

203.034

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

11.324

Liquidity indicators evolution
TANGUY MATERIAUX DISTRIBUTION

Sector positioning

Liquidity ratio
203.03 2022
2020
2021
2022
Q1: 153.04
Med: 216.15
Q3: 306.08
Average

In 2022, the liquidity ratio of TANGUY MATERIAUX DISTRIBU... (203.03) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
11.32x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.84x
Q3: 3.66x
Excellent +50 pts over 3 years

In 2022, the interest coverage of TANGUY MATERIAUX DISTRIBU... (11.3x) 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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 69 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 82 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 130 days of revenue, i.e. 15.6 M€ to permanently finance. Over 2017-2022, WCR increased by +107%, requiring additional financing.

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

15 580 746 €

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

43 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

69 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

82 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

130 j

WCR and payment terms evolution
TANGUY MATERIAUX DISTRIBUTION

Positioning of TANGUY MATERIAUX DISTRIBUTION 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 (45 transactions). This range of 120 165€ to 887 004€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
120k€ 200k€ 887k€
200 102 € Range: 120 165€ - 887 004€
NAF 5 année 2022

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 45 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 TANGUY MATERIAUX DISTRIBUTION 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 TANGUY MATERIAUX DISTRIBUTION

What is the revenue of TANGUY MATERIAUX DISTRIBUTION ?

The revenue of TANGUY MATERIAUX DISTRIBUTION in 2022 is 43.2 M€.

Is TANGUY MATERIAUX DISTRIBUTION profitable?

Yes, TANGUY MATERIAUX DISTRIBUTION generated a net profit of 185 k€ in 2022.

Where is the headquarters of TANGUY MATERIAUX DISTRIBUTION ?

The headquarters of TANGUY MATERIAUX DISTRIBUTION is located in LE RHEU (35650), in the department Ille-et-Vilaine.

Where to find the tax return of TANGUY MATERIAUX DISTRIBUTION ?

The tax return of TANGUY MATERIAUX DISTRIBUTION 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 TANGUY MATERIAUX DISTRIBUTION operate?

TANGUY MATERIAUX DISTRIBUTION 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.