BESTSELLER STORES FRANCE SAS : revenue, balance sheet and financial ratios

BESTSELLER STORES FRANCE SAS is a French company founded 18 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in PARIS (75009), this company of category ETI shows in 2025 a revenue of 45.3 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 - BESTSELLER STORES FRANCE SAS (SIREN 502010564)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 45 262 883 € 34 300 959 € 23 216 993 € 17 146 590 € 11 482 325 € 12 079 764 € 14 012 007 € 16 576 765 € 19 678 174 € 22 146 208 €
Net income 1 225 719 € 450 101 € 1 063 513 € 308 034 € 414 341 € 8 401 € 301 354 € -2 372 387 € -3 980 149 € -2 749 883 €
EBITDA 4 979 304 € 2 397 460 € 1 931 459 € -522 336 € 930 756 € 794 520 € 718 019 € -1 840 289 € -1 822 943 € -1 364 590 €
Net margin 2.7% 1.3% 4.6% 1.8% 3.6% 0.1% 2.2% -14.3% -20.2% -12.4%

Revenue and income statement

In 2025, BESTSELLER STORES FRANCE SAS achieves revenue of 45.3 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +8.3%. Vs 2024, growth of +32% (34.3 M€ -> 45.3 M€). After deducting consumption (14.6 M€), gross margin stands at 30.7 M€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5.0 M€, representing 11.0% of revenue. Positive scissor effect: EBITDA margin improves by +4.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.2 M€, i.e. 2.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

45 262 883 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

30 679 345 €

EBITDA (2025) ?
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

4 979 304 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 428 422 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 225 719 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.0%

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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 591%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 9.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

590.604%

Financial autonomy (2025) ?
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

10.636%

Cash flow / Revenue (2025) ?
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

9.109%

Repayment capacity (2025) ?
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

5.898

Asset age ratio (2025) ?
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

60.9%

Solvency indicators evolution
BESTSELLER STORES FRANCE SAS

Sector positioning

Debt ratio
590.6 2025
2023
2024
2025
Q1: 2.38
Med: 23.1
Q3: 81.62
Watch

In 2025, the debt ratio of BESTSELLER STORES FRANCE SAS (590.60) 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.

Financial autonomy
10.64% 2025
2023
2024
2025
Q1: 13.16%
Med: 41.83%
Q3: 65.16%
Average

In 2025, the financial autonomy of BESTSELLER STORES FRANCE SAS (10.6%) 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
5.9 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.4 years
Q3: 2.84 years
Watch

In 2025, the repayment capacity of BESTSELLER STORES FRANCE SAS (5.90) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 157.27. 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 12.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

157.271

Interest coverage (2025) ?
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

12.463

Liquidity indicators evolution
BESTSELLER STORES FRANCE SAS

Sector positioning

Liquidity ratio
157.27 2025
2023
2024
2025
Q1: 124.91
Med: 218.23
Q3: 398.1
Average +16 pts over 3 years

In 2025, the liquidity ratio of BESTSELLER STORES FRANCE SAS (157.27) 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
12.46x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.38x
Q3: 7.12x
Excellent

In 2025, the interest coverage of BESTSELLER STORES FRANCE SAS (12.5x) 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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 83 days. Excellent situation: suppliers finance 72 days of the operating cycle (retail model). Inventory turnover is 59 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 124 days of revenue, i.e. 15.6 M€ to permanently finance. Over 2016-2025, WCR increased by +134%, requiring additional financing.

Operating WCR (2025) ?
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

15 642 400 €

Customer credit (2025) ?
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

11 j

Supplier credit (2025) ?
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

83 j

Inventory turnover (2025) ?
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

59 j

WCR in days of revenue (2025) ?
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

124 j

WCR and payment terms evolution
BESTSELLER STORES FRANCE SAS

Positioning of BESTSELLER STORES FRANCE SAS in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 51 transactions of similar company sales in 2025, the value of BESTSELLER STORES FRANCE SAS is estimated at 6 432 683 € (range 3 320 554€ - 26 669 032€). With an EBITDA of 4 979 304€, the sector multiple of 1.5x 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
51 tx
3320k€ 6432k€ 26669k€
6 432 683 € Range: 3 320 554€ - 26 669 032€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 979 304 € × 1.5x
Estimation 7 223 362 €
3 305 989€ - 30 013 275€
Revenue Multiple 30%
45 262 883 € × 0.17x
Estimation 7 669 653 €
4 507 986€ - 31 076 790€
Net Income Multiple 20%
1 225 719 € × 2.1x
Estimation 2 600 535 €
1 575 822€ - 11 696 790€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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 détail d'habillement en magasin spécialisé)

Compare BESTSELLER STORES FRANCE SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about BESTSELLER STORES FRANCE SAS

What is the revenue of BESTSELLER STORES FRANCE SAS ?

The revenue of BESTSELLER STORES FRANCE SAS in 2025 is 45.3 M€.

Is BESTSELLER STORES FRANCE SAS profitable?

Yes, BESTSELLER STORES FRANCE SAS generated a net profit of 1.2 M€ in 2025.

Where is the headquarters of BESTSELLER STORES FRANCE SAS ?

The headquarters of BESTSELLER STORES FRANCE SAS is located in PARIS (75009), in the department Paris.

Where to find the tax return of BESTSELLER STORES FRANCE SAS ?

The tax return of BESTSELLER STORES FRANCE SAS 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 BESTSELLER STORES FRANCE SAS operate?

BESTSELLER STORES FRANCE SAS 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.