Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

BFOL : revenue, balance sheet and financial ratios

BFOL is a French company founded 14 years ago, specialized in the sector Commerces de détail d'optique. Based in LIFFRE (35340), this company of category PME shows in 2023 a net income positive of 89 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 - BFOL (SIREN 537735490)
Indicator 2023
Revenue N/C
Net income 89 271 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2023, BFOL generates positive net income of 89 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

89 271 €

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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 12%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 63%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

11.973%

Financial autonomy (2023) ?
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

63.423%

Asset age ratio (2023) ?
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

16.9%

Solvency indicators evolution
BFOL

Sector positioning

Debt ratio
11.97 2023
2023
Q1: 8.4
Med: 28.31
Q3: 77.43
Good

In 2023, the debt ratio of BFOL (11.97) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
63.42% 2023
2023
Q1: 26.99%
Med: 52.19%
Q3: 68.73%
Good

In 2023, the financial autonomy of BFOL (63.4%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 237.52. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

237.519

Liquidity indicators evolution
BFOL

Sector positioning

Liquidity ratio
237.52 2023
2023
Q1: 170.55
Med: 262.37
Q3: 382.05
Average

In 2023, the liquidity ratio of BFOL (237.52) 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.

Positioning of BFOL in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 100 transactions of similar company sales in 2023, the value of BFOL is estimated at 372 670 € (range 179 057€ - 846 973€). 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 2023
100 transactions
179k€ 372k€ 846k€
372 670 € Range: 179 057€ - 846 973€
NAF 5 année 2023

Valuation method used

Net Income Multiple
89 271 € × 4.2x = 372 671 €
Range: 179 058€ - 846 973€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 100 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 (Commerces de détail d'optique)

Compare BFOL with other companies in the same sector:

Frequently asked questions about BFOL

What is the revenue of BFOL ?

The revenue of BFOL is not publicly disclosed (confidential accounts filed with INPI).

Is BFOL profitable?

Yes, BFOL generated a net profit of 89 k€ in 2023.

Where is the headquarters of BFOL ?

The headquarters of BFOL is located in LIFFRE (35340), in the department Ille-et-Vilaine.

Where to find the tax return of BFOL ?

The tax return of BFOL 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 BFOL operate?

BFOL operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.