B H ELECTRONIC : revenue, balance sheet and financial ratios

B H ELECTRONIC is a French company founded 38 years ago, specialized in the sector Commerce de détail de matériels audio et vidéo en magasin spécialisé. Based in PARIS (75010), this company of category PME shows in 2020 a revenue of 13 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 - B H ELECTRONIC (SIREN 341352078)
Indicator 2020 2019 2018 2017 2016 2015
Revenue 13 233 € 12 747 € 8 413 € 10 418 € 12 240 € 40 243 €
Net income -1 € -4 973 € -120 € 3 893 € -19 264 € -32 933 €
EBITDA -9 999 € -9 981 € -10 032 € -10 520 € -29 010 € -32 276 €
Net margin -0.0% -39.0% -1.4% 37.4% -157.4% -81.8%

Revenue and income statement

In 2020, B H ELECTRONIC achieves revenue of 13 k€. Revenue is declining over the period 2015-2020 (CAGR: -19.9%). Vs 2019: +4%. After deducting consumption (9 k€), gross margin stands at 4 k€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -10 k€, representing -75.6% of revenue. Positive scissor effect: EBITDA margin improves by +2.7 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1 € (-0.0% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

13 233 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 989 €

EBITDA (2020) ?
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

-9 999 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-10 000 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-75.6%

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Chart evolution

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Assets

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Liabilities

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Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 45.86. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

45.856

Interest coverage (2020) ?
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
B H ELECTRONIC

Sector positioning

Liquidity ratio
45.86 2020
2018
2019
2020
Q1: 145.05
Med: 213.19
Q3: 329.1
Watch

In 2020, the liquidity ratio of B H ELECTRONIC (45.86) 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
0.0x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.04x
Q3: 2.53x
Average

In 2020, the interest coverage of B H ELECTRONIC (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: 55 days. Excellent situation: suppliers finance 55 days of the operating cycle (retail model). Inventory turnover is 33 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-704 days): operations structurally generate cash. Notable WCR improvement over the period (-92%), freeing up cash.

Operating WCR (2020) ?
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

-25 880 €

Customer credit (2020) ?
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 (2020) ?
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

55 j

Inventory turnover (2020) ?
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

33 j

WCR in days of revenue (2020) ?
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

-704 j

WCR and payment terms evolution
B H ELECTRONIC

Positioning of B H ELECTRONIC in its sector

Comparison with sector Commerce de détail de matériels audio et vidéo en magasin spécialisé

Valuation estimate

Based on 109 transactions of similar company sales (all years), the value of B H ELECTRONIC is estimated at 2 221 € (range 1 142€ - 3 904€). The price/revenue ratio is 0.17x (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.

Estimated enterprise value 2020
109 transactions
1k€ 2k€ 3k€
2 221 € Range: 1 142€ - 3 904€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
13 233 € × 0.17x = 2 221 €
Range: 1 142€ - 3 904€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 109 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 détail de matériels audio et vidéo en magasin spécialisé)

Compare B H ELECTRONIC with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de matériels audio et vidéo en magasin spécialisé

Frequently asked questions about B H ELECTRONIC

What is the revenue of B H ELECTRONIC ?

The revenue of B H ELECTRONIC in 2020 is 13 k€.

Is B H ELECTRONIC profitable?

B H ELECTRONIC recorded a net loss in 2020.

Where is the headquarters of B H ELECTRONIC ?

The headquarters of B H ELECTRONIC is located in PARIS (75010), in the department Paris.

Where to find the tax return of B H ELECTRONIC ?

The tax return of B H ELECTRONIC 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 H ELECTRONIC operate?

B H ELECTRONIC operates in the sector Commerce de détail de matériels audio et vidéo en magasin spécialisé (NAF code 47.43Z). See the 'Sector positioning' section above to compare the company with its competitors.