BELLO STAR : revenue, balance sheet and financial ratios

BELLO STAR is a French company founded 13 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in AUBERVILLIERS (93300), this company of category PME shows in 2024 a revenue of 3.2 M€. 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 - BELLO STAR (SIREN 792598542)
Indicator 2024 2021 2020 2019 2018 2017 2016 2015
Revenue 3 237 649 € 2 027 575 € 3 059 923 € 3 816 346 € 4 161 724 € 3 504 125 € 3 122 989 € 2 677 170 €
Net income 39 386 € 121 334 € 16 010 € 30 124 € 59 282 € 43 357 € 46 608 € 6 799 €
EBITDA 61 762 € 193 939 € 59 955 € 100 321 € 140 509 € 80 006 € 71 184 € 37 649 €
Net margin 1.2% 6.0% 0.5% 0.8% 1.4% 1.2% 1.5% 0.3%

Revenue and income statement

In 2024, BELLO STAR achieves revenue of 3.2 M€. Revenue is growing positively over 8 years (CAGR: +2.1%). Vs 2021, growth of +60% (2.0 M€ -> 3.2 M€). After deducting consumption (2.7 M€), gross margin stands at 554 k€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 62 k€, representing 1.9% of revenue. Warning negative scissor effect: despite revenue change (+60%), EBITDA varies by -68%, reducing margin by 7.7 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 39 k€, i.e. 1.2% 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

3 237 649 €

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

554 267 €

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

61 762 €

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

40 732 €

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

39 386 €

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

1.9%

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Chart evolution

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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 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

35.103%

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

23.8%

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

1.868%

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

2.362

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

36.7%

Solvency indicators evolution
BELLO STAR

Sector positioning

Debt ratio
35.1 2024
2020
2021
2024
Q1: 0.0
Med: 9.7
Q3: 45.52
Average +39 pts over 3 years

In 2024, the debt ratio of BELLO STAR (35.10) 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
23.8% 2024
2020
2021
2024
Q1: 5.54%
Med: 31.66%
Q3: 58.73%
Average +14 pts over 3 years

In 2024, the financial autonomy of BELLO STAR (23.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
2.36 years 2024
2020
2021
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.07 years
Average +21 pts over 3 years

In 2024, the repayment capacity of BELLO STAR (2.36) 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 139.13. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

139.134

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

1.595

Liquidity indicators evolution
BELLO STAR

Sector positioning

Liquidity ratio
139.13 2024
2020
2021
2024
Q1: 113.32
Med: 190.56
Q3: 357.0
Average +10 pts over 3 years

In 2024, the liquidity ratio of BELLO STAR (139.13) 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.

Interest coverage
1.59x 2024
2020
2021
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.08x
Good -15 pts over 3 years

In 2024, the interest coverage of BELLO STAR (1.6x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 71 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 145 days. Excellent situation: suppliers finance 74 days of the operating cycle (retail model). Inventory turnover is 75 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 158 days of revenue, i.e. 1.4 M€ to permanently finance. Over 2015-2024, WCR increased by +34%, requiring additional financing.

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

1 416 633 €

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

71 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

145 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

75 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

158 j

WCR and payment terms evolution
BELLO STAR

Positioning of BELLO STAR in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of BELLO STAR is estimated at 261 870 € (range 122 518€ - 673 531€). With an EBITDA of 61 762€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.17x (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
124 transactions
122k€ 261k€ 673k€
261 870 € Range: 122 518€ - 673 531€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
61 762 € × 2.4x
Estimation 149 573 €
61 511€ - 309 480€
Revenue Multiple 30%
3 237 649 € × 0.17x
Estimation 563 490 €
289 902€ - 1 622 653€
Net Income Multiple 20%
39 386 € × 2.3x
Estimation 90 182 €
23 961€ - 159 976€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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 (Commerce de gros (commerce interentreprises) d'habillement et de chaussures)

Compare BELLO STAR with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Frequently asked questions about BELLO STAR

What is the revenue of BELLO STAR ?

The revenue of BELLO STAR in 2024 is 3.2 M€.

Is BELLO STAR profitable?

Yes, BELLO STAR generated a net profit of 39 k€ in 2024.

Where is the headquarters of BELLO STAR ?

The headquarters of BELLO STAR is located in AUBERVILLIERS (93300), in the department Seine-Saint-Denis.

Where to find the tax return of BELLO STAR ?

The tax return of BELLO STAR 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 BELLO STAR operate?

BELLO STAR operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.