Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2004-03-12 (22 years)Status: ActiveBusiness sector: Activités des agences de publicitéLocation: EMERAINVILLE (77184), Seine-et-Marne
B-EST COMMUNICATION : revenue, balance sheet and financial ratios
B-EST COMMUNICATION is a French company
founded 22 years ago,
specialized in the sector Activités des agences de publicité.
Based in EMERAINVILLE (77184),
this company of category PME
shows in 2023 a revenue of 3.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - B-EST COMMUNICATION (SIREN 453054298)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
2 996 813 €
3 419 643 €
2 806 426 €
2 333 279 €
2 865 855 €
3 170 994 €
2 270 573 €
2 955 342 €
Net income
45 407 €
255 451 €
308 365 €
129 816 €
-9 309 €
56 082 €
136 324 €
-96 420 €
-9 048 €
EBITDA
N/C
357 259 €
400 177 €
198 980 €
45 200 €
46 222 €
137 014 €
-82 343 €
18 175 €
Net margin
N/C
8.5%
9.0%
4.6%
-0.4%
2.0%
4.3%
-4.2%
-0.3%
Revenue and income statement
In 2024, B-EST COMMUNICATION generates positive net income of 45 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
45 407 €
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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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Item
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 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 71%. 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
71.351%
Asset age ratio (2024)
?
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
4.569
3.091
0.975
3.805
27.16
0.95
0.135
0.0
0.0
Financial autonomy
57.435
53.333
45.662
41.389
38.253
40.766
51.62
66.104
71.351
Repayment capacity
-2.488
-0.287
0.063
0.819
29.21
0.063
0.004
0.0
None
Cash flow / Revenue
-0.626%
-3.701%
4.194%
1.413%
0.35%
5.109%
9.397%
9.449%
None%
Sector positioning
Debt ratio
0.02024
2022
2023
2024
Q1: 0.0
Med: 7.82
Q3: 44.59
Excellent
In 2024, the debt ratio of B-EST COMMUNICATION (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
71.35%2024
2022
2023
2024
Q1: 9.69%
Med: 34.27%
Q3: 59.15%
Excellent+8 pts over 3 years
In 2024, the financial autonomy of B-EST COMMUNICATION (71.3%) 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 years2023
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Excellent-20 pts over 2 years
In 2023, the repayment capacity of B-EST COMMUNICATION (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 385.05. 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
385.047
Liquidity indicators evolution B-EST COMMUNICATION
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
237.742
215.109
179.791
185.345
197.565
181.336
223.794
309.434
385.047
Interest coverage
-3.367
-0.457
0.363
1.179
2.765
0.583
0.464
0.529
None
Sector positioning
Liquidity ratio
385.052024
2022
2023
2024
Q1: 128.85
Med: 206.6
Q3: 363.72
Excellent+22 pts over 3 years
In 2024, the liquidity ratio of B-EST COMMUNICATION (385.05) 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
0.53x2023
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.65x
Good
In 2023, the interest coverage of B-EST COMMUNICATION (0.5x) 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.
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
0 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 B-EST COMMUNICATION
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
640 600 €
492 714 €
830 927 €
821 153 €
783 538 €
669 108 €
710 739 €
467 443 €
0 €
Inventory turnover (days)
7
7
6
5
7
8
6
8
0
Customer payment term (days)
80
95
63
70
60
62
54
54
0
Supplier payment term (days)
62
64
96
112
141
135
94
71
0
Positioning of B-EST COMMUNICATION in its sector
Comparison with sector Activités des agences de publicité
Valuation estimate
Based on 68 transactions of similar company sales
(all years),
the value of B-EST COMMUNICATION is estimated at
132 260 €
(range 63 512€ - 497 632€).
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 value2024
68 tx
63k€132k€497k€
132 260 €Range: 63 512€ - 497 632€
NAF 5 all-time
Valuation method used
Net Income Multiple
45 407 €
×
2.9x
=132 260 €
Range: 63 512€ - 497 632€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 68 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 (Activités des agences de publicité)
Compare B-EST COMMUNICATION with other companies in the same sector:
Frequently asked questions about B-EST COMMUNICATION
What is the revenue of B-EST COMMUNICATION ?
The revenue of B-EST COMMUNICATION in 2023 is 3.0 M€.
Is B-EST COMMUNICATION profitable?
Yes, B-EST COMMUNICATION generated a net profit of 45 k€ in 2024.
Where is the headquarters of B-EST COMMUNICATION ?
The headquarters of B-EST COMMUNICATION is located in EMERAINVILLE (77184), in the department Seine-et-Marne.
Where to find the tax return of B-EST COMMUNICATION ?
The tax return of B-EST COMMUNICATION 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 B-EST COMMUNICATION operate?
B-EST COMMUNICATION operates in the sector Activités des agences de publicité (NAF code 73.11Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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