BABTOUMA : revenue, balance sheet and financial ratios

BABTOUMA is a French company founded 11 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in POINTE A PITRE (97110), this company of category PME shows in 2023 a revenue of 49 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 - BABTOUMA (SIREN 803002880)
Indicator 2023 2022 2021
Revenue 49 228 € 51 252 € 30 581 €
Net income 1 294 € -3 385 € 3 861 €
EBITDA 671 € -3 260 € 4 419 €
Net margin 2.6% -6.6% 12.6%

Revenue and income statement

En 2023, BABTOUMA alcanza unos ingresos de 49 k€. En el período 2021-2023, la empresa muestra un fuerte crecimiento con una TCAC de +26.9%. Ligera caída de -4% vs 2022. Tras deducir el consumo (20 k€), el margen bruto se sitúa en 29 k€, es decir, una tasa del 59%. El EBITDA alcanza 671 €, representando el 1.4% de los ingresos. Efecto tijera positivo: el margen EBITDA mejora en +7.7 puntos. El margen operativo sigue siendo frágil, requiriendo vigilancia de costes. El resultado neto asciende a 1 k€, es decir, el 2.6% de los ingresos.

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

49 228 €

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

29 272 €

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

671 €

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

370 €

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

1 294 €

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

1.4%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 0%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 0%. Baja autonomía: la empresa depende fuertemente de financiación externa. El flujo de caja representa el 3.2% de los ingresos.

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

0.118%

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

0.088%

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

3.238%

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

0.0

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

29.9%

Solvency indicators evolution
BABTOUMA

Sector positioning

Ratio de endeudamiento
0.12 2023
2021
2022
2023
Q1: 0.91
Med: 28.68
Q3: 98.31
Excelente

En 2023, el ratio de endeudamiento de BABTOUMA (0.12) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio bajo indica una estructura financiera sólida con poca dependencia de los acreedores.

Autonomía financiera
0.09% 2023
2021
2022
2023
Q1: 9.6%
Med: 33.69%
Q3: 59.33%
Average

En 2023, el autonomía financiera de BABTOUMA (0.1%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
0.0 ans 2023
2021
2022
2023
Q1: 0.0 ans
Med: 0.22 ans
Q3: 2.76 ans
Excelente

En 2023, el capacidad de reembolso de BABTOUMA (0.0 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 328.58. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

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

328.579

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

0.0

Liquidity indicators evolution
BABTOUMA

Sector positioning

Ratio de liquidez
328.58 2023
2021
2022
2023
Q1: 120.54
Med: 210.8
Q3: 390.94
Bueno -9 pts over 3 years

En 2023, el ratio de liquidez de BABTOUMA (328.58) se sitúa por encima de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Esta posición cómoda ofrece un margen de seguridad apreciable.

Cobertura de intereses
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.01x
Q3: 3.76x
Average

En 2023, el cobertura de intereses de BABTOUMA (0.0x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. La rotación de existencias es de 73 días. El FM representa 123 días de ingresos. Notable mejora del FM durante el período (-30%), liberando tesorería.

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

16 843 €

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

0 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

0 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

73 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

123 j

WCR and payment terms evolution
BABTOUMA

Positioning of BABTOUMA in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 70 transactions of similar company sales in 2023, the value of BABTOUMA is estimated at 7 494 € (range 3 987€ - 13 061€). With an EBITDA of 671€, the sector multiple of 3.8x is applied. The price/revenue ratio is 0.36x (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
70 tx
3k€ 7k€ 13k€
7 494 € Range: 3 987€ - 13 061€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
671 € × 3.8x
Estimation 2 531 €
1 152€ - 5 639€
Revenue Multiple 30%
49 228 € × 0.36x
Estimation 17 711 €
9 800€ - 25 887€
Net Income Multiple 20%
1 294 € × 3.5x
Estimation 4 577 €
2 355€ - 12 379€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 70 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 d'habillement en magasin spécialisé)

Compare BABTOUMA with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about BABTOUMA

What is the revenue of BABTOUMA ?

The revenue of BABTOUMA in 2023 is 49 k€.

Is BABTOUMA profitable?

Yes, BABTOUMA generated a net profit of 1 k€ in 2023.

Where is the headquarters of BABTOUMA ?

The headquarters of BABTOUMA is located in POINTE A PITRE (97110), in the department Guadeloupe.

Where to find the tax return of BABTOUMA ?

The tax return of BABTOUMA 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 BABTOUMA operate?

BABTOUMA operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.