Le dernier exercice comptable publié pour cette entreprise remonte à 2023. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

B8 ELECTRONICS : revenue, balance sheet and financial ratios

B8 ELECTRONICS is a French company founded 21 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de composants et d'équipements électroniques et de télécommunication. Based in CLERMONT-FERRAND (63000), this company of category PME shows in 2023 a revenue of 1.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-06-13

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Fragile

Signal structurel : résultat d'exploitation insuffisant pour couvrir les intérêts.

In summary, B8 ELECTRONICS posts positive profitability over the latest financial year. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - B8 ELECTRONICS (SIREN 482025400)
Indicator 2023 2022
Revenue 1 211 066 € 1 241 580 €
Net income 164 266 € 168 109 €
EBITDA 217 184 € 223 306 €
Net margin 13.6% 13.5%

Revenue and income statement

In 2023, B8 ELECTRONICS achieves revenue of 1.2 M€. Slight decline of -2% vs 2022. After deducting consumption (813 k€), gross margin stands at 398 k€, i.e. a rate of 33%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 217 k€, representing 17.9% of revenue. Compared with its sector, this ratio places the company among the best positioned (sector median: 4.9%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 164 k€, i.e. 13.6% of revenue. This profit can be retained or distributed to shareholders.

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

1 211 066 €

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

398 482 €

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

217 184 €

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

213 857 €

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

164 266 €

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

17.9%

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Chart evolution

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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 38%. This ratio is less favorable than the sector median (3.9%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 62%. This ratio is more favorable than the sector median (46.2%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 3.9%).

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

37.61%

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

61.75%

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

13.41%

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

1.06

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

71.8%

Solvency indicators evolution
B8 ELECTRONICS

Sector positioning

Debt ratio
37.61% 2023
Q1: 0.0%
Med: 3.86%
Q3: 34.69%
Watch +8 pts over 2 years

In 2023, the debt ratio of B8 ELECTRONICS (37.6%) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
61.75% 2023
Q1: 22.35%
Med: 46.21%
Q3: 65.72%
Good +15 pts over 2 years

In 2023, the financial autonomy of B8 ELECTRONICS (61.8%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 6.62. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.4). The interest coverage ratio (= EBIT / Interest expenses) is 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

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

6.62

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

0.23

Liquidity indicators evolution
B8 ELECTRONICS

Sector positioning

Liquidity ratio
6.62 2023
Q1: 1.56
Med: 2.35
Q3: 3.73
Excellent +12 pts over 2 years

In 2023, the liquidity ratio of B8 ELECTRONICS (6.62) 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
0.23x 2023
Q1: 0.0x
Med: 0.18x
Q3: 4.1x
Good +16 pts over 2 years

In 2023, the interest coverage of B8 ELECTRONICS (0.2x) 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. Average customer payment term: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. The company must finance 10 days of gap between collections and payments. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 45 days of revenue, i.e. 150 k€ to permanently finance. Between 2022 and 2023, WCR improved by 35 days of revenue, freeing up cash.

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

150 427 €

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

39 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

29 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

5 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

45 j

WCR and payment terms evolution
B8 ELECTRONICS

Positioning of B8 ELECTRONICS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de composants et d'équipements électroniques et de télécommunication

Valuation estimate

Based on 79 transactions of similar company sales (all years), the value of B8 ELECTRONICS is estimated at 359 567 € (range 141 648€ - 1 024 674€). With an EBITDA of 217 184€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.13x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
79 tx
141k€ 359k€ 1024k€
359 567 € Range: 141 648€ - 1 024 674€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
217 184 € × 2.5x
Estimation 532 764 €
172 654€ - 1 710 027€
Revenue Multiple 30%
1 211 066 € × 0.13x
Estimation 152 857 €
92 204€ - 283 016€
Net Income Multiple 20%
164 266 € × 1.4x
Estimation 236 640 €
138 302€ - 423 781€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 79 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 gros (commerce interentreprises) de composants et d'équipements électroniques et de télécommunication)

Compare B8 ELECTRONICS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de composants et d'équipements électroniques et de télécommunication

Top companies in Commerce de gros (commerce interentreprises) de composants et d'équipements électroniques et de télécommunication

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) de composants et d'équipements électroniques et de télécommunication:

Top companies in Puy-de-Dome

Largest companies by revenue in the department Puy-de-Dome:

Voir le classement complet du département Puy-de-Dome

Frequently asked questions about B8 ELECTRONICS

What is the revenue of B8 ELECTRONICS ?

The revenue of B8 ELECTRONICS in 2023 is 1.2 M€.

Is B8 ELECTRONICS profitable?

Yes, B8 ELECTRONICS generated a net profit of 164 k€ in 2023.

Where is the headquarters of B8 ELECTRONICS ?

The headquarters of B8 ELECTRONICS is located in CLERMONT-FERRAND (63000), in the department Puy-de-Dome.

Where to find the tax return of B8 ELECTRONICS ?

The tax return of B8 ELECTRONICS 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 B8 ELECTRONICS operate?

B8 ELECTRONICS operates in the sector Commerce de gros (commerce interentreprises) de composants et d'équipements électroniques et de télécommunication (NAF code 46.52Z). See the 'Sector positioning' section above to compare the company with its competitors.