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B L M ENTREPRISE FINISTERE : revenue, balance sheet and financial ratios

B L M ENTREPRISE FINISTERE is a French company founded 24 years ago, specialized in the sector Construction de maisons individuelles. Based in QUIMPER (29000), this company of category PME shows in 2023 a revenue of 3.4 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 - B L M ENTREPRISE FINISTERE (SIREN 440322469)
Indicator 2023 2021 2019 2018 2017 2016
Revenue 3 391 246 € N/C N/C N/C N/C N/C
Net income -53 480 € 184 415 € -81 051 € -24 572 € 10 684 € 52 211 €
EBITDA -40 231 € N/C N/C N/C N/C N/C
Net margin -1.6% N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, B L M ENTREPRISE FINISTERE achieves revenue of 3.4 M€. After deducting consumption (1.3 M€), gross margin stands at 2.1 M€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -40 k€, representing -1.2% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -53 k€ (-1.6% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 391 246 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 060 511 €

EBITDA (2023) ?
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

-40 231 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-45 451 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-53 480 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.2%

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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 8%. 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 34%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

7.9%

Financial autonomy (2023) ?
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

33.72%

Cash flow / Revenue (2023) ?
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

-1.591%

Repayment capacity (2023) ?
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

-1.574

Asset age ratio (2023) ?
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

50.4%

Solvency indicators evolution
B L M ENTREPRISE FINISTERE

Sector positioning

Debt ratio
7.9 2023
2019
2021
2023
Q1: 0.0
Med: 12.06
Q3: 55.15
Good +8 pts over 3 years

In 2023, the debt ratio of B L M ENTREPRISE FINISTERE (7.90) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
33.72% 2023
2019
2021
2023
Q1: 5.39%
Med: 23.43%
Q3: 45.33%
Good -6 pts over 3 years

In 2023, the financial autonomy of B L M ENTREPRISE FINISTERE (33.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-1.57 years 2023
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.0 years
Excellent

In 2023, the repayment capacity of B L M ENTREPRISE FINISTERE (-1.57) 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 131.66. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

131.662

Interest coverage (2023) ?
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

-1.81

Liquidity indicators evolution
B L M ENTREPRISE FINISTERE

Sector positioning

Liquidity ratio
131.66 2023
2019
2021
2023
Q1: 124.68
Med: 178.64
Q3: 285.95
Average

In 2023, the liquidity ratio of B L M ENTREPRISE FINISTERE (131.66) 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
-1.81x 2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.57x
Average

In 2023, the interest coverage of B L M ENTREPRISE FINISTERE (-1.8x) 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: 83 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. The company must finance 20 days of gap between collections and payments. Inventory turnover is 114 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 69 days of revenue, i.e. 646 k€ to permanently finance.

Operating WCR (2023) ?
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

646 338 €

Customer credit (2023) ?
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

83 j

Supplier credit (2023) ?
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

63 j

Inventory turnover (2023) ?
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

114 j

WCR in days of revenue (2023) ?
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

69 j

WCR and payment terms evolution
B L M ENTREPRISE FINISTERE

Positioning of B L M ENTREPRISE FINISTERE in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of B L M ENTREPRISE FINISTERE is estimated at 373 160 € (range 259 692€ - 1 463 093€). The price/revenue ratio is 0.11x (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 2023
113 transactions
259k€ 373k€ 1463k€
373 160 € Range: 259 692€ - 1 463 093€
NAF 5 all-time

Valuation method used

Revenue Multiple
3 391 246 € × 0.11x = 373 160 €
Range: 259 692€ - 1 463 094€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction de maisons individuelles)

Compare B L M ENTREPRISE FINISTERE with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about B L M ENTREPRISE FINISTERE

What is the revenue of B L M ENTREPRISE FINISTERE ?

The revenue of B L M ENTREPRISE FINISTERE in 2023 is 3.4 M€.

Is B L M ENTREPRISE FINISTERE profitable?

B L M ENTREPRISE FINISTERE recorded a net loss in 2023.

Where is the headquarters of B L M ENTREPRISE FINISTERE ?

The headquarters of B L M ENTREPRISE FINISTERE is located in QUIMPER (29000), in the department Finistere.

Where to find the tax return of B L M ENTREPRISE FINISTERE ?

The tax return of B L M ENTREPRISE FINISTERE 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 L M ENTREPRISE FINISTERE operate?

B L M ENTREPRISE FINISTERE operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.