BEAUVOIR INVESTISSEMENT : revenue, balance sheet and financial ratios

BEAUVOIR INVESTISSEMENT is a French company founded 32 years ago, specialized in the sector Supports juridiques de gestion de patrimoine mobilier. Based in LOGE-FOUGEREUSE (85120), this company of category PME shows in 2024 a revenue of 149 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 - BEAUVOIR INVESTISSEMENT (SIREN 393195839)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 148 543 € 138 883 € 136 502 € 132 859 € 116 011 € 130 165 € 137 238 € 141 814 €
Net income 60 323 € 43 337 € 54 023 € 44 676 € 45 747 € 45 108 € 58 034 € 57 821 €
EBITDA 105 553 € 85 433 € 96 772 € 83 449 € 85 548 € 85 628 € 104 488 € 109 582 €
Net margin 40.6% 31.2% 39.6% 33.6% 39.4% 34.7% 42.3% 40.8%

Revenue and income statement

In 2024, BEAUVOIR INVESTISSEMENT achieves revenue of 149 k€. Revenue is growing positively over 8 years (CAGR: +0.6%). Vs 2022: +7%. After deducting consumption (0 €), gross margin stands at 149 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 106 k€, representing 71.1% of revenue. Positive scissor effect: EBITDA margin improves by +9.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 60 k€, i.e. 40.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

148 543 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

148 543 €

EBITDA (2024) ?
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

105 553 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

98 814 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

60 323 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

71.1%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 87%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 52%. 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 4.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 49.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

87.345%

Financial autonomy (2024) ?
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

51.608%

Cash flow / Revenue (2024) ?
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

49.551%

Repayment capacity (2024) ?
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

4.315

Asset age ratio (2024) ?
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

50.2%

Solvency indicators evolution
BEAUVOIR INVESTISSEMENT

Sector positioning

Debt ratio
87.34 2024
2021
2022
2024
Q1: 0.0
Med: 2.75
Q3: 41.16
Average

In 2024, the debt ratio of BEAUVOIR INVESTISSEMENT (87.34) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
51.61% 2024
2021
2022
2024
Q1: 7.81%
Med: 60.44%
Q3: 91.96%
Average +6 pts over 3 years

In 2024, the financial autonomy of BEAUVOIR INVESTISSEMENT (51.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
4.32 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.07 years
Q3: 2.68 years
Average

In 2024, the repayment capacity of BEAUVOIR INVESTISSEMENT (4.32) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 896.30. 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 16.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

896.305

Interest coverage (2024) ?
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

16.213

Liquidity indicators evolution
BEAUVOIR INVESTISSEMENT

Sector positioning

Liquidity ratio
896.3 2024
2021
2022
2024
Q1: 142.73
Med: 746.83
Q3: 3595.15
Good -7 pts over 3 years

In 2024, the liquidity ratio of BEAUVOIR INVESTISSEMENT (896.30) 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.

Interest coverage
16.21x 2024
2021
2022
2024
Q1: -27.99x
Med: 0.0x
Q3: 0.0x
Excellent

In 2024, the interest coverage of BEAUVOIR INVESTISSEMENT (16.2x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. Excellent situation: suppliers finance 69 days of the operating cycle (retail model). WCR is negative (-698 days): operations structurally generate cash. Notable WCR improvement over the period (-50%), freeing up cash.

Operating WCR (2024) ?
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

-288 197 €

Customer credit (2024) ?
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

4 j

Supplier credit (2024) ?
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

73 j

Inventory turnover (2024) ?
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

0 j

WCR in days of revenue (2024) ?
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

-698 j

WCR and payment terms evolution
BEAUVOIR INVESTISSEMENT

Positioning of BEAUVOIR INVESTISSEMENT in its sector

Comparison with sector Supports juridiques de gestion de patrimoine mobilier

Valuation estimate

Based on 103 transactions of similar company sales (all years), the value of BEAUVOIR INVESTISSEMENT is estimated at 188 449 € (range 81 907€ - 405 830€). With an EBITDA of 105 553€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.30x (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.

Estimated enterprise value 2024
103 transactions
81k€ 188k€ 405k€
188 449 € Range: 81 907€ - 405 830€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
105 553 € × 2.5x
Estimation 268 974 €
119 776€ - 528 876€
Revenue Multiple 30%
148 543 € × 0.30x
Estimation 45 304 €
24 101€ - 125 355€
Net Income Multiple 20%
60 323 € × 3.3x
Estimation 201 858 €
73 945€ - 518 930€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 (Supports juridiques de gestion de patrimoine mobilier)

Compare BEAUVOIR INVESTISSEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Supports juridiques de gestion de patrimoine mobilier

Frequently asked questions about BEAUVOIR INVESTISSEMENT

What is the revenue of BEAUVOIR INVESTISSEMENT ?

The revenue of BEAUVOIR INVESTISSEMENT in 2024 is 149 k€.

Is BEAUVOIR INVESTISSEMENT profitable?

Yes, BEAUVOIR INVESTISSEMENT generated a net profit of 60 k€ in 2024.

Where is the headquarters of BEAUVOIR INVESTISSEMENT ?

The headquarters of BEAUVOIR INVESTISSEMENT is located in LOGE-FOUGEREUSE (85120), in the department Vendee.

Where to find the tax return of BEAUVOIR INVESTISSEMENT ?

The tax return of BEAUVOIR INVESTISSEMENT 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 BEAUVOIR INVESTISSEMENT operate?

BEAUVOIR INVESTISSEMENT operates in the sector Supports juridiques de gestion de patrimoine mobilier (NAF code 66.19A). See the 'Sector positioning' section above to compare the company with its competitors.