BOREAL CONSULTING FRANCE : revenue, balance sheet and financial ratios

BOREAL CONSULTING FRANCE is a French company founded 10 years ago, specialized in the sector Commerce de détail d'ordinateurs, d'unités périphériques et de logiciels en magasin spécialisé. Based in PARIS (75002), this company of category PME shows in 2024 a revenue of 149 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

Financial history - BOREAL CONSULTING FRANCE (SIREN 812619294)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 149 257 € 185 279 € 166 405 € 185 280 € 148 545 € 160 170 € 189 697 € 589 431 €
Net income 22 328 € 58 078 € 52 850 € 71 527 € 44 999 € 55 734 € 52 142 € 161 343 €
EBITDA 28 305 € 73 746 € 67 553 € 92 802 € 56 438 € 71 325 € 66 271 € 226 443 €
Net margin 15.0% 31.3% 31.8% 38.6% 30.3% 34.8% 27.5% 27.4%

Revenue and income statement

In 2024, BOREAL CONSULTING FRANCE achieves revenue of 149 k€. Revenue is declining over the period 2016-2024 (CAGR: -15.8%). Significant drop of -19% vs 2022. After deducting consumption (0 €), gross margin stands at 149 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 28 k€, representing 19.0% of revenue. Warning negative scissor effect: despite revenue change (-19%), EBITDA varies by -62%, reducing margin by 20.8 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 22 k€, i.e. 15.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

149 257 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

149 257 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

28 305 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

26 257 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

22 328 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

19.0%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

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 75%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.591%

Financial autonomy (2024) ?
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

75.443%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

15.658%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.041

Asset age ratio (2024) ?
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

25.5%

Solvency indicators evolution
BOREAL CONSULTING FRANCE

Sector positioning

Debt ratio
1.59 2024
2021
2022
2024
Q1: 0.0
Med: 7.77
Q3: 54.31
Good

In 2024, the debt ratio of BOREAL CONSULTING FRANCE (1.59) 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
75.44% 2024
2021
2022
2024
Q1: 3.53%
Med: 25.89%
Q3: 54.75%
Excellent

In 2024, the financial autonomy of BOREAL CONSULTING FRANCE (75.4%) 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
0.04 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.38 years
Average

In 2024, the repayment capacity of BOREAL CONSULTING FRANCE (0.04) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 415.48. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

415.48

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
BOREAL CONSULTING FRANCE

Sector positioning

Liquidity ratio
415.48 2024
2021
2022
2024
Q1: 119.9
Med: 193.16
Q3: 333.62
Excellent

In 2024, the liquidity ratio of BOREAL CONSULTING FRANCE (415.48) 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.

Interest coverage
0.0x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.49x
Average

In 2024, the interest coverage of BOREAL CONSULTING FRANCE (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. Average customer payment term: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 2 days. The company must finance 22 days of gap between collections and payments. WCR is negative (-14 days): operations structurally generate cash. Over 2016-2024, WCR increased by +69%, requiring additional financing.

Operating WCR (2024) ?
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

-5 826 €

Customer credit (2024) ?
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

24 j

Supplier credit (2024) ?
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

2 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-14 j

WCR and payment terms evolution
BOREAL CONSULTING FRANCE

Positioning of BOREAL CONSULTING FRANCE in its sector

Comparison with sector Commerce de détail d'ordinateurs, d'unités périphériques et de logiciels en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 28 900€ to 103 973€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
28k€ 47k€ 103k€
47 042 € Range: 28 900€ - 103 973€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 47 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 (Commerce de détail d'ordinateurs, d'unités périphériques et de logiciels en magasin spécialisé)

Compare BOREAL CONSULTING FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'ordinateurs, d'unités périphériques et de logiciels en magasin spécialisé

Frequently asked questions about BOREAL CONSULTING FRANCE

What is the revenue of BOREAL CONSULTING FRANCE ?

The revenue of BOREAL CONSULTING FRANCE in 2024 is 149 k€.

Is BOREAL CONSULTING FRANCE profitable?

Yes, BOREAL CONSULTING FRANCE generated a net profit of 22 k€ in 2024.

Where is the headquarters of BOREAL CONSULTING FRANCE ?

The headquarters of BOREAL CONSULTING FRANCE is located in PARIS (75002), in the department Paris.

Where to find the tax return of BOREAL CONSULTING FRANCE ?

The tax return of BOREAL CONSULTING FRANCE 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 BOREAL CONSULTING FRANCE operate?

BOREAL CONSULTING FRANCE operates in the sector Commerce de détail d'ordinateurs, d'unités périphériques et de logiciels en magasin spécialisé (NAF code 47.41Z). See the 'Sector positioning' section above to compare the company with its competitors.