SIREN : 493924047
B.C. is a French company founded 19 years ago, specialized in the sector Restauration traditionnelle. Based in PARIS (75015), this company of category PME shows in 2023 a revenue of 949 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 | 2023 | 2022 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|
| Revenue | 948 751 € | 901 720 € | 511 050 € | 818 480 € | 817 511 € | 737 606 € |
| Net income | 39 659 € | 54 160 € | -37 881 € | 13 695 € | 29 794 € | 25 252 € |
| EBITDA | 72 054 € | 91 648 € | -50 976 € | 43 179 € | 60 314 € | 27 839 € |
| Net margin | 4.2% | 6.0% | -7.4% | 1.7% | 3.6% | 3.4% |
In 2023, B.C. achieves revenue of 949 k€. Revenue is growing positively over 6 years (CAGR: +4.3%). Vs 2022: +5%. After deducting consumption (270 k€), gross margin stands at 679 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 72 k€, representing 7.6% of revenue. Warning negative scissor effect: despite revenue change (+5%), EBITDA varies by -21%, reducing margin by 2.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 40 k€, i.e. 4.2% of revenue. This profit can be retained or distributed to shareholders.
948 751 €
678 552 €
72 054 €
51 479 €
39 659 €
7.6%
The debt ratio (= Financial debt / Equity x 100) stands at 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
36.449%
60.061%
6.693%
1.896
21.3%
In 2023, the debt ratio of B.C. (36.45) 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 2023, the financial autonomy of B.C. (60.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2023, the repayment capacity of B.C. (1.90) 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 357.31. 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 2.3x. Financial charges are adequately covered by operations.
357.315
2.254
In 2023, the liquidity ratio of B.C. (357.31) 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 2023, the interest coverage of B.C. (2.2x) 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) 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: 26 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 63 days of revenue, i.e. 167 k€ to permanently finance. Over 2017-2023, WCR increased by +20%, requiring additional financing.
166 715 €
0 j
26 j
22 j
63 j
Based on 689 transactions of similar company sales in 2023, the value of B.C. is estimated at 467 370 € (range 256 546€ - 866 615€). With an EBITDA of 72 054€, the sector multiple of 6.3x is applied. The price/revenue ratio is 0.66x (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.
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This estimate is based on the analysis of 689 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 B.C. with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of B.C. in 2023 is 949 k€.
Yes, B.C. generated a net profit of 40 k€ in 2023.
The headquarters of B.C. is located in PARIS (75015), in the department Paris.
The tax return of B.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).
B.C. operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.