BLS : revenue, balance sheet and financial ratios

BLS is a French company founded 5 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in PARIS (75016), this company of category PME shows in 2023 a revenue of 126 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 - BLS (SIREN 895067007)
Indicator 2024 2023 2022 2021
Revenue N/C 125 702 € 114 156 € 87 684 €
Net income -1 155 € 365 € 1 248 € 1 412 €
EBITDA N/C 7 301 € 8 203 € 5 114 €
Net margin N/C 0.3% 1.1% 1.6%

Revenue and income statement

In 2024, BLS records a net loss of 1 k€. This deficit will reduce equity on the balance sheet.

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

-1 155 €

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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 890%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

889.582%

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

6.329%

Solvency indicators evolution
BLS

Sector positioning

Debt ratio
889.58 2024
2022
2023
2024
Q1: 0.0
Med: 8.39
Q3: 53.18
Watch

In 2024, the debt ratio of BLS (889.58) 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
6.33% 2024
2022
2023
2024
Q1: 6.69%
Med: 30.09%
Q3: 58.97%
Average -12 pts over 3 years

In 2024, the financial autonomy of BLS (6.3%) 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
18.38 years 2023
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.28 years
Watch

In 2023, the repayment capacity of BLS (18.38) 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 255.80. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

255.804

Liquidity indicators evolution
BLS

Sector positioning

Liquidity ratio
255.8 2024
2022
2023
2024
Q1: 124.88
Med: 209.33
Q3: 380.42
Good +8 pts over 3 years

In 2024, the liquidity ratio of BLS (255.80) 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
6.31x 2023
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 4.11x
Excellent +25 pts over 2 years

In 2023, the interest coverage of BLS (6.3x) 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: 107 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 282 days. Excellent situation: suppliers finance 175 days of the operating cycle (retail model).

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

0 €

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

107 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

282 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

0 j

WCR and payment terms evolution
BLS

Positioning of BLS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Similar companies (Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté)

Compare BLS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Frequently asked questions about BLS

What is the revenue of BLS ?

The revenue of BLS in 2023 is 126 k€.

Is BLS profitable?

BLS recorded a net loss in 2024.

Where is the headquarters of BLS ?

The headquarters of BLS is located in PARIS (75016), in the department Paris.

Where to find the tax return of BLS ?

The tax return of BLS 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 BLS operate?

BLS operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.