Le dernier exercice comptable publié pour cette entreprise remonte à 2023. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

BIG SHIP : revenue, balance sheet and financial ratios

BIG SHIP is a French company founded 34 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in ROCHEFORT (17300), this company of category PME shows in 2023 a revenue of 4.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-01

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, BIG SHIP posts positive profitability over the latest financial year. Its financial structure is broadly in line with its sector.

Financial history - BIG SHIP (SIREN 383107802)
Indicator 2023 2022 2021 2017 2016
Revenue 4 789 050 € 5 324 034 € 5 683 640 € 5 282 222 € 4 972 002 €
Net income 193 707 € 201 847 € 164 256 € 91 200 € 174 637 €
EBITDA 259 029 € 292 367 € 383 564 € 109 568 € 285 817 €
Net margin 4.0% 3.8% 2.9% 1.7% 3.5%

Revenue and income statement

In 2023, BIG SHIP achieves revenue of 4.8 M€. Activity remains stable over the period (CAGR: -0.5%). Significant drop of -10% vs 2022. After deducting consumption (2.9 M€), gross margin stands at 1.9 M€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 259 k€, representing 5.4% of revenue. This ratio is more favorable than the sector median (4.1%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 194 k€, i.e. 4.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 789 050 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 926 624 €

EBITDA (2023) ?
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

259 029 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

172 975 €

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

193 707 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.4%

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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 34%. This ratio is slightly less favorable than the sector median (19.5%). Financial autonomy (= Equity / Total assets x 100) reaches 56%. This ratio is more favorable than the sector median (40.6%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.2 years of cash flow to repay all financial debt. This ratio is slightly less favorable than the sector median (0.3 years). Cash flow represents 4.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (3.5%).

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

34.2%

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

56.21%

Cash flow / Revenue (2023) ?
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

4.88%

Repayment capacity (2023) ?
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

2.23

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

37.2%

Solvency indicators evolution
BIG SHIP

Sector positioning

Debt ratio
34.2% 2023
Q1: 0.28%
Med: 19.49%
Q3: 67.71%
Average

In 2023, the debt ratio of BIG SHIP (34.2%) 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
56.21% 2023
Q1: 17.36%
Med: 40.57%
Q3: 60.79%
Good

In 2023, the financial autonomy of BIG SHIP (56.2%) 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.

Repayment capacity
1.36 years 2022
Q1: 0.0 years
Med: 0.31 years
Q3: 2.52 years
Average

In 2022, the repayment capacity of BIG SHIP (1.36) 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 3.13. This ratio is more favorable than the sector median (2.3). The interest coverage ratio (= EBIT / Interest expenses) is 12.2x. Compared with its sector, this ratio places the company among the best positioned (sector median: 0.7x).

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

3.13

Interest coverage (2023) ?
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

12.17

Liquidity indicators evolution
BIG SHIP

Sector positioning

Liquidity ratio
3.13 2023
Q1: 1.5
Med: 2.33
Q3: 4.2
Good +7 pts over 3 years

In 2023, the liquidity ratio of BIG SHIP (3.13) 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
12.17x 2023
Q1: 0.0x
Med: 0.72x
Q3: 7.1x
Excellent

In 2023, the interest coverage of BIG SHIP (12.2x) 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: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 104 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 133 days of revenue, i.e. 1.8 M€ to permanently finance. Between 2017 and 2023, WCR worsened by 24 days of revenue, signaling an increased financing need.

Operating WCR (2023) ?
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

1 770 895 €

Customer credit (2023) ?
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

27 j

Supplier credit (2023) ?
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

34 j

Inventory turnover (2023) ?
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

104 j

WCR in days of revenue (2023) ?
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

133 j

WCR and payment terms evolution
BIG SHIP

Positioning of BIG SHIP in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of BIG SHIP is estimated at 741 093 € (range 303 376€ - 1 879 660€). With an EBITDA of 259 029€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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 2023
145 transactions
303k€ 741k€ 1879k€
741 093 € Range: 303 376€ - 1 879 660€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
259 029 € × 2.6x
Estimation 675 110 €
245 601€ - 1 897 702€
Revenue Multiple 30%
4 789 050 € × 0.19x
Estimation 916 270 €
515 699€ - 2 335 871€
Net Income Multiple 20%
193 707 € × 3.3x
Estimation 643 288 €
129 330€ - 1 150 240€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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'autres biens domestiques )

Compare BIG SHIP with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Top companies in Commerce de gros (commerce interentreprises) d'autres biens domestiques

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :

Top companies in Charente-Maritime

Largest companies by revenue in the department Charente-Maritime:

Voir le classement complet du département Charente-Maritime

Frequently asked questions about BIG SHIP

What is the revenue of BIG SHIP ?

The revenue of BIG SHIP in 2023 is 4.8 M€.

Is BIG SHIP profitable?

Yes, BIG SHIP generated a net profit of 194 k€ in 2023.

Where is the headquarters of BIG SHIP ?

The headquarters of BIG SHIP is located in ROCHEFORT (17300), in the department Charente-Maritime.

Where to find the tax return of BIG SHIP ?

The tax return of BIG SHIP 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 BIG SHIP operate?

BIG SHIP operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.