Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1997-10-03 (28 years)Status: ActiveBusiness sector: Commerce de gros (commerce interentreprises) de bois et de matériaux de construction Location: BRIVES-CHARENSAC (43700), Haute-Loire
VELAY BOIS : revenue, balance sheet and financial ratios
VELAY BOIS is a French company
founded 28 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction .
Based in BRIVES-CHARENSAC (43700),
this company of category PME
shows in 2024 a revenue of 1.6 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, VELAY BOIS achieves revenue of 1.6 M€. Revenue is growing positively over 9 years (CAGR: +2.7%). Slight decline of -9% vs 2023. After deducting consumption (917 k€), gross margin stands at 668 k€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 0.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 0.4% 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
1 585 365 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
667 964 €
EBITDA (2024)
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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
13 651 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
4 010 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
6 192 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
0.9%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 27%. 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 32%. The balance between equity and debt is satisfactory.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
27.161%
Financial autonomy (2024)
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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
32.32%
Cash flow / Revenue (2024)
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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
-0.16%
Repayment capacity (2024)
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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
-23.195
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
5.728
0.028
40.933
40.828
59.819
42.531
51.487
36.184
27.161
Financial autonomy
32.583
25.912
22.887
23.433
28.439
24.182
23.245
32.293
32.32
Repayment capacity
None
0.003
-8.23
1.178
1.953
3.583
8.066
3.984
-23.195
Cash flow / Revenue
None%
0.827%
-0.385%
3.046%
3.164%
1.107%
0.644%
1.119%
-0.16%
Sector positioning
Debt ratio
27.162024
2022
2023
2024
Q1: 2.07
Med: 17.76
Q3: 56.89
Average-10 pts over 3 years
In 2024, the debt ratio of VELAY BOIS (27.16) 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
32.32%2024
2022
2023
2024
Q1: 25.8%
Med: 46.48%
Q3: 64.21%
Average+7 pts over 3 years
In 2024, the financial autonomy of VELAY BOIS (32.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Repayment capacity
-23.2 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.37 years
Q3: 2.34 years
Excellent-50 pts over 3 years
In 2024, the repayment capacity of VELAY BOIS (-23.20) 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 153.09. 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 5.5x. Operating income very largely covers interest expenses: high safety margin.
Liquidity ratio (2024)
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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
153.095
Interest coverage (2024)
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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
5.538
Liquidity indicators evolution VELAY BOIS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
134.092
125.61
124.822
127.314
159.832
136.881
138.299
158.406
153.095
Interest coverage
None
0.835
6.125
1.801
1.192
2.048
3.441
2.17
5.538
Sector positioning
Liquidity ratio
153.092024
2022
2023
2024
Q1: 160.94
Med: 235.03
Q3: 353.28
Watch
In 2024, the liquidity ratio of VELAY BOIS (153.09) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
Interest coverage
5.54x2024
2022
2023
2024
Q1: 0.0x
Med: 1.36x
Q3: 8.51x
Good-8 pts over 3 years
In 2024, the interest coverage of VELAY BOIS (5.5x) 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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 65 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 66 days of revenue, i.e. 292 k€ to permanently finance.
Operating WCR (2024)
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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
291 945 €
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
32 j
Supplier credit (2024)
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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
59 j
Inventory turnover (2024)
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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
65 j
WCR in days of revenue (2024)
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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
66 j
WCR and payment terms evolution VELAY BOIS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
0 €
242 260 €
235 605 €
302 251 €
263 622 €
304 257 €
272 688 €
262 766 €
291 945 €
Inventory turnover (days)
0
53
52
67
52
55
70
50
65
Customer payment term (days)
22881
34
26
27
33
38
34
33
32
Supplier payment term (days)
28992
57
51
69
54
78
57
53
59
Positioning of VELAY BOIS 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 77 874€ to 126 964€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
77k€103k€126k€
103 586 €Range: 77 874€ - 126 964€
NAF 5 année 2024
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 VELAY BOIS with other companies in the same sector:
Yes, VELAY BOIS generated a net profit of 6 k€ in 2024.
Where is the headquarters of VELAY BOIS ?
The headquarters of VELAY BOIS is located in BRIVES-CHARENSAC (43700), in the department Haute-Loire.
Where to find the tax return of VELAY BOIS ?
The tax return of VELAY BOIS 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 VELAY BOIS operate?
VELAY BOIS 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.
Item evolution
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