SIREN : 837680990
BAYA is a French company founded 8 years ago, specialized in the sector Hypermarchés. Based in MONTLUCON (03100), this company of category ETI shows in 2025 a revenue of 41.8 M€. 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 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 |
|---|---|---|---|---|---|---|---|
| Revenue | 41 835 825 € | 44 679 389 € | 44 775 553 € | 42 648 356 € | 41 108 233 € | 42 199 461 € | 19 327 426 € |
| Net income | 36 743 € | -18 829 € | 24 086 € | 76 142 € | 172 291 € | -151 200 € | 392 729 € |
| EBITDA | 8 786 € | -217 694 € | -69 233 € | -152 216 € | 285 646 € | -803 512 € | -500 074 € |
| Net margin | 0.1% | -0.0% | 0.1% | 0.2% | 0.4% | -0.4% | 2.0% |
In 2025, BAYA achieves revenue of 41.8 M€. Over the period 2019-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +13.7%. Slight decline of -6% vs 2024. After deducting consumption (34.8 M€), gross margin stands at 7.1 M€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 9 k€, representing 0.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 37 k€, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.
41 835 825 €
7 052 935 €
8 786 €
60 850 €
36 743 €
0.0%
The debt ratio (= Financial debt / Equity x 100) stands at 245%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1257.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
244.603%
6.148%
0.002%
1257.824
30.8%
In 2025, the debt ratio of BAYA (244.60) 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.
In 2025, the financial autonomy of BAYA (6.2%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2025, the repayment capacity of BAYA (1257.82) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 122.73. 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 291.8x. Operating income very largely covers interest expenses: high safety margin.
122.735
291.76
In 2025, the liquidity ratio of BAYA (122.73) 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 2025, the interest coverage of BAYA (291.8x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 36 days of revenue, i.e. 4.2 M€ to permanently finance.
4 174 379 €
1 j
32 j
26 j
36 j
Based on 270 transactions of similar company sales in 2025, the value of BAYA is estimated at 4 203 866 € (range 2 706 956€ - 6 971 997€). With an EBITDA of 8 786€, the sector multiple of 4.5x is applied. The price/revenue ratio is 0.33x (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.
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This estimate is based on the analysis of 270 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 BAYA with other companies in the same sector:
The revenue of BAYA in 2025 is 41.8 M€.
Yes, BAYA generated a net profit of 37 k€ in 2025.
The headquarters of BAYA is located in MONTLUCON (03100), in the department Allier.
The tax return of BAYA 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).
BAYA operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.