Employees: NN (None)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2002-08-06 (23 years)Status: ActiveBusiness sector: Restauration de type rapideLocation: PONTAULT-COMBAULT (77340), Seine-et-Marne
BOSKIR MERAM : revenue, balance sheet and financial ratios
BOSKIR MERAM is a French company
founded 23 years ago,
specialized in the sector Restauration de type rapide.
Based in PONTAULT-COMBAULT (77340),
this company of category PME
shows in 2021 a revenue of 524 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - BOSKIR MERAM (SIREN 443042072)
Indicator
2021
2020
2019
2018
2017
2016
2015
Revenue
523 855 €
340 540 €
388 292 €
301 208 €
252 374 €
238 986 €
234 319 €
Net income
92 132 €
23 416 €
20 171 €
30 972 €
21 231 €
7 831 €
21 704 €
EBITDA
90 981 €
8 198 €
22 742 €
33 836 €
23 539 €
6 387 €
22 901 €
Net margin
17.6%
6.9%
5.2%
10.3%
8.4%
3.3%
9.3%
Revenue and income statement
In 2021, BOSKIR MERAM achieves revenue of 524 k€. Over the period 2015-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +14.3%. Vs 2020, growth of +54% (341 k€ -> 524 k€). After deducting consumption (279 k€), gross margin stands at 245 k€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 91 k€, representing 17.4% of revenue. Positive scissor effect: EBITDA margin improves by +15.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 92 k€, i.e. 17.6% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2021)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
523 855 €
Gross margin (2021)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
245 096 €
EBITDA (2021)
?
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
90 981 €
EBIT (2021)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
98 863 €
Net income (2021)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
92 132 €
EBITDA margin (2021)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
15.7%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 23%. 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 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 18.9% 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 (2021)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
22.884%
Financial autonomy (2021)
?
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
15.54%
Cash flow / Revenue (2021)
?
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
18.924%
Repayment capacity (2021)
?
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
0.605
Asset age ratio (2021)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2019
2020
2021
Debt ratio
0.0
0.0
0.0
0.0
0.0
35.281
22.884
Financial autonomy
0.0
0.0
0.0
0.0
0.0
20.332
15.54
Repayment capacity
0.0
0.0
0.0
0.0
0.0
1.874
0.605
Cash flow / Revenue
10.135%
4.287%
9.437%
10.587%
6.553%
9.403%
18.924%
Sector positioning
Debt ratio
22.882021
2019
2020
2021
Q1: 0.0
Med: 36.58
Q3: 152.33
Good+16 pts over 3 years
In 2021, the debt ratio of BOSKIR MERAM (22.88) 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
15.54%2021
2019
2020
2021
Q1: 4.53%
Med: 28.76%
Q3: 52.93%
Average+11 pts over 3 years
In 2021, the financial autonomy of BOSKIR MERAM (15.5%) 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
0.6 years2021
2019
2020
2021
Q1: 0.0 years
Med: 0.13 years
Q3: 1.7 years
Average+33 pts over 3 years
In 2021, the repayment capacity of BOSKIR MERAM (0.60) 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 481.81. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2021)
?
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
481.805
Interest coverage (2021)
?
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 BOSKIR MERAM
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2015
2016
2017
2018
2019
2020
2021
Liquidity ratio
204.355
224.338
308.593
259.09
238.28
385.107
481.805
Interest coverage
0.0
0.0
0.0
2.37
0.0
0.0
0.0
Sector positioning
Liquidity ratio
481.812021
2019
2020
2021
Q1: 68.14
Med: 147.4
Q3: 260.95
Excellent
In 2021, the liquidity ratio of BOSKIR MERAM (481.81) 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
0.0x2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.48x
Average
In 2021, the interest coverage of BOSKIR MERAM (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-38 days): operations structurally generate cash. Notable WCR improvement over the period (-69%), freeing up cash.
Operating WCR (2021)
?
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
-55 591 €
Customer credit (2021)
?
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
0 j
Supplier credit (2021)
?
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
17 j
Inventory turnover (2021)
?
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
1 j
WCR in days of revenue (2021)
?
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
-38 j
WCR and payment terms evolution BOSKIR MERAM
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2019
2020
2021
Operating WCR
-32 830 €
-35 654 €
-32 746 €
-57 880 €
-83 918 €
-62 462 €
-55 591 €
Inventory turnover (days)
2
2
2
2
2
1
1
Customer payment term (days)
0
0
0
0
0
0
0
Supplier payment term (days)
29
50
29
54
54
31
17
Positioning of BOSKIR MERAM in its sector
Comparison with sector Restauration de type rapide
Valuation estimate
Based on 663 transactions of similar company sales
in 2021,
the value of BOSKIR MERAM is estimated at
526 123 €
(range 301 154€ - 957 214€).
With an EBITDA of 90 981€, the sector multiple of 5.7x is applied.
The price/revenue ratio is 0.87x
(in line with sector norms).
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 value2021
663 transactions
301k€526k€957k€
526 123 €Range: 301 154€ - 957 214€
NAF 5 année 2021
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
90 981 €×5.7x
Estimation517 746 €
298 226€ - 966 182€
Revenue Multiple30%
523 855 €×0.87x
Estimation454 036 €
296 559€ - 749 947€
Net Income Multiple20%
92 132 €×7.1x
Estimation655 197 €
315 368€ - 1 245 696€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 663 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 BOSKIR MERAM with other companies in the same sector:
Yes, BOSKIR MERAM generated a net profit of 92 k€ in 2021.
Where is the headquarters of BOSKIR MERAM ?
The headquarters of BOSKIR MERAM is located in PONTAULT-COMBAULT (77340), in the department Seine-et-Marne.
Where to find the tax return of BOSKIR MERAM ?
The tax return of BOSKIR MERAM 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 BOSKIR MERAM operate?
BOSKIR MERAM 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.
Item evolution
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