Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1965-01-01 (61 years)Status: ActiveBusiness sector: Autres commerces de détail spécialisés diversLocation: AURAY (56400), Morbihan
BOIMARE JOUETS : revenue, balance sheet and financial ratios
BOIMARE JOUETS is a French company
founded 61 years ago,
specialized in the sector Autres commerces de détail spécialisés divers.
Based in AURAY (56400),
this company of category PME
shows in 2023 a revenue of 4.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - BOIMARE JOUETS (SIREN 317441038)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
Revenue
N/C
N/C
3 986 019 €
N/C
N/C
3 140 365 €
N/C
N/C
N/C
Net income
383 435 €
405 034 €
335 034 €
532 142 €
353 254 €
156 540 €
156 358 €
167 150 €
163 008 €
EBITDA
N/C
N/C
455 782 €
N/C
N/C
262 745 €
N/C
N/C
N/C
Net margin
N/C
N/C
8.4%
N/C
N/C
5.0%
N/C
N/C
N/C
Revenue and income statement
In 2025, BOIMARE JOUETS generates positive net income of 383 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 163 k€ -> 383 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
383 435 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 87%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.0%
Financial autonomy (2025)
?
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
87.044%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
39.028
22.859
11.381
9.224
7.422
0.0
0.0
0.0
0.0
Financial autonomy
56.457
63.912
73.378
74.632
71.275
80.894
89.455
87.344
87.044
Repayment capacity
None
None
None
0.537
None
None
0.0
None
None
Cash flow / Revenue
None%
None%
None%
6.07%
None%
None%
8.771%
None%
None%
Sector positioning
Debt ratio
0.02025
2023
2024
2025
Q1: 2.28
Med: 17.74
Q3: 58.59
Excellent
In 2025, the debt ratio of BOIMARE JOUETS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
87.04%2025
2023
2024
2025
Q1: 14.96%
Med: 44.15%
Q3: 66.96%
Excellent
In 2025, the financial autonomy of BOIMARE JOUETS (87.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
Repayment capacity
0.0 years2023
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.93 years
Excellent
In 2023, the repayment capacity of BOIMARE JOUETS (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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 705.31. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
705.307
Liquidity indicators evolution BOIMARE JOUETS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
370.245
406.98
466.462
479.294
396.562
483.164
873.483
722.945
705.307
Interest coverage
None
None
None
0.498
None
None
0.0
None
None
Sector positioning
Liquidity ratio
705.312025
2023
2024
2025
Q1: 146.99
Med: 244.87
Q3: 415.18
Excellent
In 2025, the liquidity ratio of BOIMARE JOUETS (705.31) 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.
Interest coverage
0.0x2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.31x
Average
In 2023, the interest coverage of BOIMARE JOUETS (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) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2025)
?
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 (2025)
?
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 (2025)
?
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
0 j
Inventory turnover (2025)
?
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 BOIMARE JOUETS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
0 €
0 €
0 €
374 928 €
0 €
0 €
733 029 €
0 €
0 €
Inventory turnover (days)
0
0
0
38
0
0
51
0
0
Customer payment term (days)
0
0
0
1
0
0
0
0
0
Supplier payment term (days)
0
0
0
25
0
0
14
0
0
Positioning of BOIMARE JOUETS in its sector
Comparison with sector Autres commerces de détail spécialisés divers
Valuation estimate
Based on 83 transactions of similar company sales
in 2025,
the value of BOIMARE JOUETS is estimated at
1 420 022 €
(range 536 506€ - 2 092 018€).
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 value2025
83 tx
536k€1420k€2092k€
1 420 022 €Range: 536 506€ - 2 092 018€
NAF 5 année 2025
Valuation method used
Net Income Multiple
383 435 €
×
3.7x
=1 420 022 €
Range: 536 506€ - 2 092 018€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 83 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 (Autres commerces de détail spécialisés divers)
Compare BOIMARE JOUETS with other companies in the same sector:
Yes, BOIMARE JOUETS generated a net profit of 383 k€ in 2025.
Where is the headquarters of BOIMARE JOUETS ?
The headquarters of BOIMARE JOUETS is located in AURAY (56400), in the department Morbihan.
Where to find the tax return of BOIMARE JOUETS ?
The tax return of BOIMARE JOUETS 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 BOIMARE JOUETS operate?
BOIMARE JOUETS 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.
Item evolution
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