SIREN : 493743272
B.C.S is a French company founded 19 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in LE TOUQUET-PARIS-PLAGE (62520), this company of category PME shows in 2023 a revenue of 840 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 | 2023 | 2022 | 2021 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 840 313 € | 811 879 € | 786 809 € | 894 751 € | 877 216 € | 1 296 042 € | 1 426 688 € |
| Net income | -33 824 € | -8 315 € | 8 832 € | 2 005 € | 365 € | 84 910 € | 88 102 € |
| EBITDA | 591 € | 32 209 € | 60 396 € | 72 267 € | 77 210 € | 144 770 € | 197 916 € |
| Net margin | -4.0% | -1.0% | 1.1% | 0.2% | 0.0% | 6.6% | 6.2% |
In 2023, B.C.S achieves revenue of 840 k€. Revenue is declining over the period 2016-2023 (CAGR: -7.3%). Vs 2022: +4%. After deducting consumption (417 k€), gross margin stands at 424 k€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 591 €, representing 0.1% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -98%, reducing margin by 3.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -34 k€ (-4.0% of revenue), which will impact equity.
840 313 €
423 676 €
591 €
-27 014 €
-33 824 €
0.1%
The debt ratio (= Financial debt / Equity x 100) stands at 74%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory.
74.193%
35.695%
-0.779%
-26.108
14.0%
In 2023, the debt ratio of B.C.S (74.19) 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.S (35.7%) 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.
In 2023, the repayment capacity of B.C.S (-26.11) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 212.24. 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 1139.8x. Operating income very largely covers interest expenses: high safety margin.
212.236
1139.763
In 2023, the liquidity ratio of B.C.S (212.24) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2023, the interest coverage of B.C.S (1139.8x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 95 days. Excellent situation: suppliers finance 95 days of the operating cycle (retail model). Inventory turnover is 147 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 189 days of revenue, i.e. 441 k€ to permanently finance. Over 2016-2023, WCR increased by +92%, requiring additional financing.
440 971 €
0 j
95 j
147 j
189 j
Based on 70 transactions of similar company sales
in 2023,
the value of B.C.S is estimated at
114 764 €
(range 63 368€ - 168 810€).
With an EBITDA of 591€, 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.
Ajustez les pondérations selon votre analyse
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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare B.C.S with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé
The revenue of B.C.S in 2023 is 840 k€.
B.C.S recorded a net loss in 2023.
The headquarters of B.C.S is located in LE TOUQUET-PARIS-PLAGE (62520), in the department Pas-de-Calais.
The tax return of B.C.S 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.S 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.