BOREALIS SERVICES : revenue, balance sheet and financial ratios

BOREALIS SERVICES is a French company founded 13 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires. Based in PARIS (75009), this company of category PME shows in 2024 a revenue of 4.7 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

Financial history - BOREALIS SERVICES (SIREN 790175624)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 694 438 € 4 907 326 € 4 778 783 € 4 291 675 € 4 135 209 € 4 122 391 € 3 864 815 € 4 148 118 € 4 535 585 €
Net income 566 378 € 516 520 € 528 448 € 392 516 € 355 031 € 370 638 € 444 950 € 355 682 € 302 920 €
EBITDA 368 518 € 290 902 € 127 286 € 400 017 € 268 208 € 423 382 € 95 836 € 543 249 € 954 269 €
Net margin 12.1% 10.5% 11.1% 9.1% 8.6% 9.0% 11.5% 8.6% 6.7%

Revenue and income statement

In 2024, BOREALIS SERVICES achieves revenue of 4.7 M€. Revenue is growing positively over 9 years (CAGR: +0.4%). Slight decline of -4% vs 2023. After deducting consumption (0 €), gross margin stands at 4.7 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 369 k€, representing 7.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 566 k€, i.e. 12.1% 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

4 694 438 €

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

4 694 438 €

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

368 518 €

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

675 490 €

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

566 378 €

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

7.8%

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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 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 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 5.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

0.0%

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

46.256%

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

5.524%

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

0.0

Solvency indicators evolution
BOREALIS SERVICES

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.14
Med: 12.14
Q3: 43.04
Excellent

In 2024, the debt ratio of BOREALIS SERVICES (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
46.26% 2024
2022
2023
2024
Q1: 23.34%
Med: 47.87%
Q3: 67.91%
Average +23 pts over 3 years

In 2024, the financial autonomy of BOREALIS SERVICES (46.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.03 years
Q3: 1.62 years
Excellent

In 2024, the repayment capacity of BOREALIS SERVICES (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 210.94. 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

210.945

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
BOREALIS SERVICES

Sector positioning

Liquidity ratio
210.94 2024
2022
2023
2024
Q1: 162.26
Med: 245.95
Q3: 425.37
Average +11 pts over 3 years

In 2024, the liquidity ratio of BOREALIS SERVICES (210.94) 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.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.95x
Q3: 9.05x
Average

In 2024, the interest coverage of BOREALIS SERVICES (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: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Overall, WCR represents 139 days of revenue, i.e. 1.8 M€ to permanently finance. Over 2016-2024, WCR increased by +84%, 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

1 815 903 €

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

28 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

49 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

139 j

WCR and payment terms evolution
BOREALIS SERVICES

Positioning of BOREALIS SERVICES in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 437 085€ to 2 823 688€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
437k€ 1162k€ 2823k€
1 162 750 € Range: 437 085€ - 2 823 688€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 gros (commerce interentreprises) d'autres produits intermédiaires)

Compare BOREALIS SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres produits intermédiaires

Frequently asked questions about BOREALIS SERVICES

What is the revenue of BOREALIS SERVICES ?

The revenue of BOREALIS SERVICES in 2024 is 4.7 M€.

Is BOREALIS SERVICES profitable?

Yes, BOREALIS SERVICES generated a net profit of 566 k€ in 2024.

Where is the headquarters of BOREALIS SERVICES ?

The headquarters of BOREALIS SERVICES is located in PARIS (75009), in the department Paris.

Where to find the tax return of BOREALIS SERVICES ?

The tax return of BOREALIS SERVICES 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 BOREALIS SERVICES operate?

BOREALIS SERVICES operates in the sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires (NAF code 46.76Z). See the 'Sector positioning' section above to compare the company with its competitors.