SIREN : 824038921
BLUE GHOST is a French company founded 9 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in LE ROVE (13740), this company of category PME shows in 2024 a revenue of 583 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 582 845 € | 545 382 € | 621 120 € | 422 020 € | 667 719 € | 523 864 € | 375 640 € | 292 962 € |
| Net income | 2 514 € | 2 516 € | 67 472 € | 42 463 € | 128 336 € | 49 102 € | 9 177 € | 21 618 € |
| EBITDA | 15 584 € | 37 371 € | 103 715 € | 48 800 € | 195 146 € | 93 571 € | 21 035 € | 26 140 € |
| Net margin | 0.4% | 0.5% | 10.9% | 10.1% | 19.2% | 9.4% | 2.4% | 7.4% |
In 2024, BLUE GHOST achieves revenue of 583 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.3%. Vs 2023: +7%. After deducting consumption (233 k€), gross margin stands at 350 k€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 16 k€, representing 2.7% of revenue. Warning negative scissor effect: despite revenue change (+7%), EBITDA varies by -58%, reducing margin by 4.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 0.4% of revenue. This profit can be retained or distributed to shareholders.
582 845 €
349 543 €
15 584 €
12 683 €
2 514 €
2.7%
The debt ratio (= Financial debt / Equity x 100) stands at 3%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 19.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
3.264%
3.015%
19.293%
0.0
36.0%
In 2024, the debt ratio of BLUE GHOST (3.26) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of BLUE GHOST (3.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of BLUE GHOST (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 1250.48. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
1250.484
0.0
In 2024, the liquidity ratio of BLUE GHOST (1250.48) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of BLUE GHOST (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 2 days. The company must finance 16 days of gap between collections and payments. Inventory turnover is 135 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 93 days of revenue, i.e. 151 k€ to permanently finance. Over 2017-2024, WCR increased by +956%, requiring additional financing.
150 869 €
18 j
2 j
135 j
93 j
Based on 117 transactions of similar company sales in 2024, the value of BLUE GHOST is estimated at 124 749 € (range 74 446€ - 199 807€). With an EBITDA of 15 584€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (in line with sector norms). 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.
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This estimate is based on the analysis of 117 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare BLUE GHOST with other companies in the same sector:
Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers
The revenue of BLUE GHOST in 2024 is 583 k€.
Yes, BLUE GHOST generated a net profit of 3 k€ in 2024.
The headquarters of BLUE GHOST is located in LE ROVE (13740), in the department Bouches-du-Rhone.
The tax return of BLUE GHOST 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).
BLUE GHOST operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.