BORIE CASTEJA ANIMATION PARTICIPATIONS : revenue, balance sheet and financial ratios

BORIE CASTEJA ANIMATION PARTICIPATIONS is a French company founded 15 years ago, specialized in the sector Activités des sociétés holding. Based in BORDEAUX (33300), this company of category ETI shows in 2023 a revenue of 1.5 M€. 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 - BORIE CASTEJA ANIMATION PARTICIPATIONS (SIREN 524395241)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 489 869 € 1 376 536 € 1 272 951 € 1 245 229 € 1 022 243 € 1 005 760 € 855 727 € 872 646 €
Net income 2 135 293 € 4 270 814 € 3 439 245 € 2 920 233 € 6 700 758 € 7 833 156 € 6 481 348 € 1 786 234 €
EBITDA -182 719 € -271 292 € -285 818 € -167 162 € -46 278 € -194 407 € -251 706 € -184 956 €
Net margin 143.3% 310.3% 270.2% 234.5% 655.5% 778.8% 757.4% 204.7%

Revenue and income statement

In 2023, BORIE CASTEJA ANIMATION PARTICIPATIONS achieves revenue of 1.5 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +7.9%. Vs 2022: +8%. After deducting consumption (0 €), gross margin stands at 1.5 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 -183 k€, representing -12.3% of revenue. Positive scissor effect: EBITDA margin improves by +7.4 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.1 M€, i.e. 143.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 489 869 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 489 869 €

EBITDA (2023) ?
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

-182 719 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-599 499 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 135 293 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-12.3%

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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 9%. 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 91%. 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 5.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 171.5% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

9.04%

Financial autonomy (2023) ?
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

91.242%

Cash flow / Revenue (2023) ?
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

171.451%

Repayment capacity (2023) ?
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

5.368

Asset age ratio (2023) ?
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

5.0%

Solvency indicators evolution
BORIE CASTEJA ANIMATION PARTICIPATIONS

Sector positioning

Debt ratio
9.04 2023
2021
2022
2023
Q1: 0.03
Med: 10.87
Q3: 70.22
Good +8 pts over 3 years

In 2023, the debt ratio of BORIE CASTEJA ANIMATION P... (9.04) 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
91.24% 2023
2021
2022
2023
Q1: 17.2%
Med: 61.39%
Q3: 90.77%
Excellent

In 2023, the financial autonomy of BORIE CASTEJA ANIMATION P... (91.2%) 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
5.37 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.09 years
Q3: 3.23 years
Average

In 2023, the repayment capacity of BORIE CASTEJA ANIMATION P... (5.37) 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 5008.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

5008.059

Interest coverage (2023) ?
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

-1104.753

Liquidity indicators evolution
BORIE CASTEJA ANIMATION PARTICIPATIONS

Sector positioning

Liquidity ratio
5008.06 2023
2021
2022
2023
Q1: 126.86
Med: 619.0
Q3: 3548.33
Excellent +20 pts over 3 years

In 2023, the liquidity ratio of BORIE CASTEJA ANIMATION P... (5008.06) 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
-1104.75x 2023
2021
2022
2023
Q1: -65.31x
Med: 0.0x
Q3: 0.0x
Average

In 2023, the interest coverage of BORIE CASTEJA ANIMATION P... (-1104.8x) 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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Overall, WCR represents 2727 days of revenue, i.e. 11.3 M€ to permanently finance. Over 2016-2023, WCR increased by +289%, requiring additional financing.

Operating WCR (2023) ?
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

11 285 638 €

Customer credit (2023) ?
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

11 j

Supplier credit (2023) ?
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

41 j

Inventory turnover (2023) ?
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 (2023) ?
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

2727 j

WCR and payment terms evolution
BORIE CASTEJA ANIMATION PARTICIPATIONS

Positioning of BORIE CASTEJA ANIMATION PARTICIPATIONS in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 63 transactions of similar company sales in 2023, the value of BORIE CASTEJA ANIMATION PARTICIPATIONS is estimated at 8 182 022 € (range 1 609 561€ - 12 460 851€). The price/revenue ratio is 0.24x (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.

Estimated enterprise value 2023
63 tx
1609k€ 8182k€ 12460k€
8 182 022 € Range: 1 609 561€ - 12 460 851€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 489 869 € × 0.24x
Estimation 358 281 €
262 028€ - 1 064 054€
Net Income Multiple 20%
2 135 293 € × 9.3x
Estimation 19 917 635 €
3 630 861€ - 29 556 047€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 (Activités des sociétés holding)

Compare BORIE CASTEJA ANIMATION PARTICIPATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about BORIE CASTEJA ANIMATION PARTICIPATIONS

What is the revenue of BORIE CASTEJA ANIMATION PARTICIPATIONS ?

The revenue of BORIE CASTEJA ANIMATION PARTICIPATIONS in 2023 is 1.5 M€.

Is BORIE CASTEJA ANIMATION PARTICIPATIONS profitable?

Yes, BORIE CASTEJA ANIMATION PARTICIPATIONS generated a net profit of 2.1 M€ in 2023.

Where is the headquarters of BORIE CASTEJA ANIMATION PARTICIPATIONS ?

The headquarters of BORIE CASTEJA ANIMATION PARTICIPATIONS is located in BORDEAUX (33300), in the department Gironde.

Where to find the tax return of BORIE CASTEJA ANIMATION PARTICIPATIONS ?

The tax return of BORIE CASTEJA ANIMATION PARTICIPATIONS 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 BORIE CASTEJA ANIMATION PARTICIPATIONS operate?

BORIE CASTEJA ANIMATION PARTICIPATIONS 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.