BKS LOISIRS DIFFUSION : revenue, balance sheet and financial ratios

BKS LOISIRS DIFFUSION is a French company founded 5 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in AGNEAUX (50180), this company of category ETI shows in 2024 a revenue of 6.0 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 - BKS LOISIRS DIFFUSION (SIREN 894330828)
Indicator 2024 2024 2023 2022
Revenue 6 022 015 € 7 157 086 € 4 564 890 € 1 294 087 €
Net income 455 461 € 599 061 € 250 803 € 89 437 €
EBITDA 977 202 € 1 158 923 € 608 497 € 169 480 €
Net margin 7.6% 8.4% 5.5% 6.9%

Revenue and income statement

In 2024, BKS LOISIRS DIFFUSION achieves revenue of 6.0 M€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +115.7%. Significant drop of -16% vs 2024. After deducting consumption (3.3 M€), gross margin stands at 2.7 M€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 977 k€, representing 16.2% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 455 k€, i.e. 7.6% 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

6 022 015 €

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

2 746 194 €

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

977 202 €

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

671 061 €

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

455 461 €

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

16.2%

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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 395%. 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 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 12.7% 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

394.529%

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

17.53%

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

12.673%

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

4.16

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

80.9%

Solvency indicators evolution
BKS LOISIRS DIFFUSION

Sector positioning

Debt ratio
394.53 2024
2023
2024
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Watch

In 2024, the debt ratio of BKS LOISIRS DIFFUSION (394.53) 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
17.53% 2024
2023
2024
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Average +9 pts over 3 years

In 2024, the financial autonomy of BKS LOISIRS DIFFUSION (17.5%) 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
4.16 years 2024
2023
2024
2024
Q1: -0.01 years
Med: 0.04 years
Q3: 2.35 years
Average

In 2024, the repayment capacity of BKS LOISIRS DIFFUSION (4.16) 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 272.37. 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 11.7x. 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

272.37

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

11.716

Liquidity indicators evolution
BKS LOISIRS DIFFUSION

Sector positioning

Liquidity ratio
272.37 2024
2023
2024
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Good -6 pts over 3 years

In 2024, the liquidity ratio of BKS LOISIRS DIFFUSION (272.37) 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
11.72x 2024
2023
2024
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.38x
Excellent

In 2024, the interest coverage of BKS LOISIRS DIFFUSION (11.7x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 112 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 110 days of revenue, i.e. 1.8 M€ to permanently finance. Over 2022-2024, WCR increased by +219%, 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

1 840 268 €

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

0 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

29 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

112 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

110 j

WCR and payment terms evolution
BKS LOISIRS DIFFUSION

Positioning of BKS LOISIRS DIFFUSION in its sector

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

Valuation estimate

Based on 68 transactions of similar company sales in 2024, the value of BKS LOISIRS DIFFUSION is estimated at 1 628 416 € (range 796 240€ - 3 689 293€). With an EBITDA of 977 202€, the sector multiple of 2.0x 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
68 tx
796k€ 1628k€ 3689k€
1 628 416 € Range: 796 240€ - 3 689 293€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
977 202 € × 2.0x
Estimation 1 977 806 €
823 873€ - 4 954 094€
Revenue Multiple 30%
6 022 015 € × 0.19x
Estimation 1 138 916 €
781 713€ - 2 220 477€
Net Income Multiple 20%
455 461 € × 3.3x
Estimation 1 489 192 €
748 949€ - 2 730 518€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 68 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 BKS LOISIRS DIFFUSION 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 BKS LOISIRS DIFFUSION

What is the revenue of BKS LOISIRS DIFFUSION ?

The revenue of BKS LOISIRS DIFFUSION in 2024 is 6.0 M€.

Is BKS LOISIRS DIFFUSION profitable?

Yes, BKS LOISIRS DIFFUSION generated a net profit of 455 k€ in 2024.

Where is the headquarters of BKS LOISIRS DIFFUSION ?

The headquarters of BKS LOISIRS DIFFUSION is located in AGNEAUX (50180), in the department Manche.

Where to find the tax return of BKS LOISIRS DIFFUSION ?

The tax return of BKS LOISIRS DIFFUSION 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 BKS LOISIRS DIFFUSION operate?

BKS LOISIRS DIFFUSION 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.