SIREN : 844223263
B2S is a French company founded 7 years ago, specialized in the sector Débits de boissons. Based in SAINT-SORLIN-EN-VALLOIRE (26210), this company of category PME shows in 2020 a revenue of 144 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2020 |
|---|---|
| Revenue | 143 896 € |
| Net income | 24 627 € |
| EBITDA | 38 663 € |
| Net margin | 17.1% |
In 2020, B2S achieves revenue of 144 k€. After deducting consumption (50 k€), gross margin stands at 94 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 39 k€, representing 26.9% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 25 k€, i.e. 17.1% of revenue. This profit can be retained or distributed to shareholders.
143 896 €
93 853 €
38 663 €
29 547 €
24 627 €
22.3%
The debt ratio (= Financial debt / Equity x 100) stands at 203%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 25.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
203.143%
30.035%
25.718%
2.296
77.4%
In 2020, the debt ratio of B2S (203.14) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2020, the financial autonomy of B2S (30.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2020, the repayment capacity of B2S (2.30) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 360.11. 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 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.
360.113
0.797
In 2020, the liquidity ratio of B2S (360.11) 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.
In 2020, the interest coverage of B2S (0.8x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 24 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 64 days of revenue, i.e. 26 k€ to permanently finance.
25 716 €
11 j
21 j
24 j
64 j
Based on 89 transactions of similar company sales
in 2020,
the value of B2S is estimated at
198 807 €
(range 109 789€ - 335 301€).
With an EBITDA of 38 663€, the sector multiple of 6.3x is applied.
The price/revenue ratio is 0.78x
(in line with sector norms).
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.
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This estimate is based on the analysis of 89 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare B2S with other companies in the same sector:
The revenue of B2S in 2020 is 144 k€.
Yes, B2S generated a net profit of 25 k€ in 2020.
The headquarters of B2S is located in SAINT-SORLIN-EN-VALLOIRE (26210), in the department Drome.
The tax return of B2S 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).
B2S operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.