SIREN : 881962617
BORAH is a French company founded 6 years ago, specialized in the sector Activités des sociétés holding. Based in DIGOSVILLE (50110), this company of category PME shows in 2025 a revenue of 125 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
| Indicator | 2025 | 2024 | 2023 | 2020 |
|---|---|---|---|---|
| Revenue | 124 628 € | 235 499 € | 123 089 € | N/C |
| Net income | 48 772 € | 121 900 € | 214 801 € | 0 € |
| EBITDA | 41 339 € | 98 351 € | -39 401 € | N/C |
| Net margin | 39.1% | 51.8% | 174.5% | N/C |
In 2025, BORAH achieves revenue of 125 k€. Revenue is growing positively over 4 years (CAGR: +0.6%). Significant drop of -47% vs 2024. After deducting consumption (0 €), gross margin stands at 125 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 41 k€, representing 33.2% of revenue. Warning negative scissor effect: despite revenue change (-47%), EBITDA varies by -58%, reducing margin by 8.6 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 49 k€, i.e. 39.1% of revenue. This profit can be retained or distributed to shareholders.
124 628 €
124 628 €
41 339 €
41 347 €
48 772 €
33.2%
The debt ratio (= Financial debt / Equity x 100) stands at 161%. 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 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 149.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 8.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
161.138%
37.598%
8.517%
149.354
In 2025, the debt ratio of BORAH (161.14) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2025, the financial autonomy of BORAH (37.6%) 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 2025, the repayment capacity of BORAH (149.35) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 548.61. 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 44.3x. Operating income very largely covers interest expenses: high safety margin.
548.607
44.314
In 2025, the liquidity ratio of BORAH (548.61) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2025, the interest coverage of BORAH (44.3x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 136 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 180 days. Excellent situation: suppliers finance 44 days of the operating cycle (retail model). Overall, WCR represents 208 days of revenue, i.e. 72 k€ to permanently finance.
72 156 €
136 j
180 j
0 j
208 j
Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 44 399€ to 333 385€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 20 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 BORAH with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of BORAH in 2025 is 125 k€.
Yes, BORAH generated a net profit of 49 k€ in 2025.
The headquarters of BORAH is located in DIGOSVILLE (50110), in the department Manche.
The tax return of BORAH 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).
BORAH operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.