B & S INTERNATIONAL FRANCE : revenue, balance sheet and financial ratios

B & S INTERNATIONAL FRANCE is a French company founded 47 years ago, specialized in the sector Réparation d'ouvrages en métaux. Based in SAINT-GENIS-POUILLY (01630), this company of category PME shows in 2024 a revenue of 7.8 M€. 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 & S INTERNATIONAL FRANCE (SIREN 314972324)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 7 798 763 € 6 063 150 € 4 425 958 € 3 261 690 € 2 720 305 € 3 352 466 € 2 890 594 € 2 490 773 € 2 377 583 €
Net income 285 983 € 350 759 € 177 466 € 229 449 € 69 406 € 86 118 € 145 894 € 96 556 € 61 317 €
EBITDA 564 829 € 511 569 € 248 897 € 319 176 € 82 533 € 81 315 € 183 228 € 100 677 € 36 625 €
Net margin 3.7% 5.8% 4.0% 7.0% 2.6% 2.6% 5.0% 3.9% 2.6%

Revenue and income statement

In 2024, B & S INTERNATIONAL FRANCE achieves revenue of 7.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +16.0%. Vs 2023, growth of +29% (6.1 M€ -> 7.8 M€). After deducting consumption (11 k€), gross margin stands at 7.8 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 565 k€, representing 7.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 286 k€, i.e. 3.7% 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

7 798 763 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

7 787 620 €

EBITDA (2024) ?
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

564 829 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

523 688 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

285 983 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.2%

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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 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 31%. The balance between equity and debt is satisfactory. Cash flow represents 4.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

31.457%

Cash flow / Revenue (2024) ?
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

4.166%

Repayment capacity (2024) ?
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

0.0

Asset age ratio (2024) ?
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

24.5%

Solvency indicators evolution
B & S INTERNATIONAL FRANCE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 4.33
Med: 17.07
Q3: 42.21
Excellent

In 2024, the debt ratio of B & S INTERNATIONAL FRANCE (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
31.46% 2024
2022
2023
2024
Q1: 24.93%
Med: 45.63%
Q3: 58.25%
Average -13 pts over 3 years

In 2024, the financial autonomy of B & S INTERNATIONAL FRANCE (31.5%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.03 years
Med: 0.56 years
Q3: 1.76 years
Excellent

In 2024, the repayment capacity of B & S INTERNATIONAL FRANCE (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 159.69. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

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

159.687

Interest coverage (2024) ?
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

0.253

Liquidity indicators evolution
B & S INTERNATIONAL FRANCE

Sector positioning

Liquidity ratio
159.69 2024
2022
2023
2024
Q1: 154.93
Med: 222.99
Q3: 307.27
Average -7 pts over 3 years

In 2024, the liquidity ratio of B & S INTERNATIONAL FRANCE (159.69) 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
0.25x 2024
2022
2023
2024
Q1: 0.08x
Med: 1.17x
Q3: 5.53x
Average -14 pts over 3 years

In 2024, the interest coverage of B & S INTERNATIONAL FRANCE (0.2x) 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: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Overall, WCR represents 4 days of revenue, i.e. 87 k€ to permanently finance. Notable WCR improvement over the period (-83%), freeing up cash.

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

86 722 €

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

31 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

39 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 in days of revenue (2024) ?
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

4 j

WCR and payment terms evolution
B & S INTERNATIONAL FRANCE

Positioning of B & S INTERNATIONAL FRANCE in its sector

Comparison with sector Réparation d'ouvrages en métaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 311 105€ to 2 277 260€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
311k€ 882k€ 2277k€
882 578 € Range: 311 105€ - 2 277 260€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 34 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 (Réparation d'ouvrages en métaux)

Compare B & S INTERNATIONAL FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation d'ouvrages en métaux

Frequently asked questions about B & S INTERNATIONAL FRANCE

What is the revenue of B & S INTERNATIONAL FRANCE ?

The revenue of B & S INTERNATIONAL FRANCE in 2024 is 7.8 M€.

Is B & S INTERNATIONAL FRANCE profitable?

Yes, B & S INTERNATIONAL FRANCE generated a net profit of 286 k€ in 2024.

Where is the headquarters of B & S INTERNATIONAL FRANCE ?

The headquarters of B & S INTERNATIONAL FRANCE is located in SAINT-GENIS-POUILLY (01630), in the department Ain.

Where to find the tax return of B & S INTERNATIONAL FRANCE ?

The tax return of B & S INTERNATIONAL FRANCE 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 & S INTERNATIONAL FRANCE operate?

B & S INTERNATIONAL FRANCE operates in the sector Réparation d'ouvrages en métaux (NAF code 33.11Z). See the 'Sector positioning' section above to compare the company with its competitors.