Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

BORA : revenue, balance sheet and financial ratios

BORA is a French company founded 7 years ago, specialized in the sector Restauration de type rapide. Based in MARSEILLE (13006), this company of category PME shows in 2019 a net income positive of 26 k€. 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

Financial history - BORA (SIREN 840719454)
Indicator 2019 2018
Revenue N/C N/C
Net income 25 593 € 13 176 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2019, BORA generates positive net income of 26 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2019: 13 k€ -> 26 k€.

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

25 593 €

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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 2%. 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 71%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.973%

Financial autonomy (2019) ?
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

70.604%

Asset age ratio (2019) ?
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

75.0%

Solvency indicators evolution
BORA

Sector positioning

Debt ratio
1.97 2019
2018
2019
Q1: 0.0
Med: 27.75
Q3: 180.12
Good -20 pts over 2 years

In 2019, the debt ratio of BORA (1.97) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
70.6% 2019
2018
2019
Q1: 3.06%
Med: 25.59%
Q3: 54.18%
Excellent

In 2019, the financial autonomy of BORA (70.6%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 353.36. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

353.36

Liquidity indicators evolution
BORA

Sector positioning

Liquidity ratio
353.36 2019
2018
2019
Q1: 42.13
Med: 93.15
Q3: 169.92
Excellent

In 2019, the liquidity ratio of BORA (353.36) 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.

Positioning of BORA in its sector

Comparison with sector Restauration de type rapide

Valuation estimate

Based on 1033 transactions of similar company sales in 2019, the value of BORA is estimated at 238 530 € (range 122 893€ - 454 582€). 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.

Estimated enterprise value 2019
1033 transactions
122k€ 238k€ 454k€
238 530 € Range: 122 893€ - 454 582€
NAF 5 année 2019

Valuation method used

Net Income Multiple
25 593 € × 9.3x = 238 530 €
Range: 122 894€ - 454 583€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 1033 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 (Restauration de type rapide)

Compare BORA with other companies in the same sector:

Frequently asked questions about BORA

What is the revenue of BORA ?

The revenue of BORA is not publicly disclosed (confidential accounts filed with INPI).

Is BORA profitable?

Yes, BORA generated a net profit of 26 k€ in 2019.

Where is the headquarters of BORA ?

The headquarters of BORA is located in MARSEILLE (13006), in the department Bouches-du-Rhone.

Where to find the tax return of BORA ?

The tax return of BORA 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 BORA operate?

BORA operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.