SIREN : 533891081
BA.C is a French company founded 14 years ago, specialized in the sector Réparation de chaussures et d'articles en cuir. Based in LA VILLE-DU-BOIS (91620), this company of category PME shows in 2021 a revenue of 100 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
| Indicator | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 99 824 € | 92 969 € | 128 597 € | 120 466 € | 129 602 € | 131 006 € |
| Net income | 2 304 € | 7 504 € | 2 736 € | 12 343 € | 13 169 € | 8 068 € |
| EBITDA | 12 064 € | 18 484 € | 13 684 € | 18 819 € | 17 257 € | 12 816 € |
| Net margin | 2.3% | 8.1% | 2.1% | 10.2% | 10.2% | 6.2% |
In 2021, BA.C achieves revenue of 100 k€. Revenue is declining over the period 2016-2021 (CAGR: -5.3%). Vs 2020: +7%. After deducting consumption (25 k€), gross margin stands at 75 k€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 12.1% of revenue. Warning negative scissor effect: despite revenue change (+7%), EBITDA varies by -35%, reducing margin by 7.8 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 2.3% of revenue. This profit can be retained or distributed to shareholders.
99 824 €
75 122 €
12 064 €
2 933 €
2 304 €
9.4%
The debt ratio (= Financial debt / Equity x 100) stands at 52%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 31%. 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 11.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
51.975%
30.83%
11.454%
2.321
15.6%
In 2021, the debt ratio of BA.C (51.98) 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 2021, the financial autonomy of BA.C (30.8%) 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 2021, the repayment capacity of BA.C (2.32) 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 88.21. 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 5.2x. Operating income very largely covers interest expenses: high safety margin.
88.21
5.239
In 2021, the liquidity ratio of BA.C (88.21) 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.
In 2021, the interest coverage of BA.C (5.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-103 days): operations structurally generate cash. Over 2016-2021, WCR increased by +36%, requiring additional financing.
-28 600 €
0 j
19 j
10 j
-103 j
Indicative estimate only : the number of comparable transactions in this sector is limited (33 transactions). This range of 39 166€ to 90 674€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 33 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 BA.C with other companies in the same sector:
Voir toutes les statistiques du secteur Réparation de chaussures et d'articles en cuir
The revenue of BA.C in 2021 is 100 k€.
Yes, BA.C generated a net profit of 2 k€ in 2021.
The headquarters of BA.C is located in LA VILLE-DU-BOIS (91620), in the department Essonne.
The tax return of BA.C 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).
BA.C operates in the sector Réparation de chaussures et d'articles en cuir (NAF code 95.23Z). See the 'Sector positioning' section above to compare the company with its competitors.