SIREN : 351165212
BOISSON is a French company founded 36 years ago, specialized in the sector Autres travaux d'installation n.c.a.. Based in AUBIERE (63170), 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 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2023 | 2022 | 2021 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|
| Revenue | 4 776 795 € | N/C | N/C | N/C | 3 959 178 € | 3 448 069 € |
| Net income | 174 204 € | 273 649 € | 185 304 € | 192 100 € | 160 527 € | 178 815 € |
| EBITDA | 434 558 € | N/C | N/C | N/C | 383 847 € | 372 016 € |
| Net margin | 3.6% | N/C | N/C | N/C | 4.1% | 5.2% |
In 2023, BOISSON achieves revenue of 4.8 M€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +5.6%. After deducting consumption (2.6 M€), gross margin stands at 2.2 M€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 435 k€, representing 9.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 174 k€, i.e. 3.6% of revenue. This profit can be retained or distributed to shareholders.
4 776 795 €
2 170 346 €
434 558 €
260 489 €
174 204 €
9.1%
The debt ratio (= Financial debt / Equity x 100) stands at 138%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
138.081%
21.708%
5.051%
2.872
38.0%
In 2023, the debt ratio of BOISSON (138.08) 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.
In 2023, the financial autonomy of BOISSON (21.7%) 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 2023, the repayment capacity of BOISSON (2.87) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 279.15. 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 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.
279.154
0.829
In 2023, the liquidity ratio of BOISSON (279.15) 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.
In 2023, the interest coverage of BOISSON (0.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 40 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 52 days of revenue, i.e. 692 k€ to permanently finance. Over 2017-2023, WCR increased by +91%, requiring additional financing.
691 728 €
40 j
55 j
18 j
52 j
Based on 58 transactions of similar company sales
(all years),
the value of BOISSON is estimated at
687 821 €
(range 469 349€ - 1 420 945€).
With an EBITDA of 434 558€, the sector multiple of 1.2x is applied.
The price/revenue ratio is 0.20x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 58 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 BOISSON with other companies in the same sector:
Voir toutes les statistiques du secteur Autres travaux d'installation n.c.a.
The revenue of BOISSON in 2023 is 4.8 M€.
Yes, BOISSON generated a net profit of 174 k€ in 2023.
The headquarters of BOISSON is located in AUBIERE (63170), in the department Puy-de-Dome.
The tax return of BOISSON 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).
BOISSON operates in the sector Autres travaux d'installation n.c.a. (NAF code 43.29B). See the 'Sector positioning' section above to compare the company with its competitors.