Employees: 11 (2023.0)Legal category: SA (autres)Size: PMECreation date: 1956-01-01 (70 years)Status: ActiveBusiness sector: Fabrication d’articles de joaillerie et bijouterieLocation: LYON (69002), Rhone
BOSLE SA : revenue, balance sheet and financial ratios
BOSLE SA is a French company
founded 70 years ago,
specialized in the sector Fabrication d’articles de joaillerie et bijouterie.
Based in LYON (69002),
this company of category PME
shows in 2018 a revenue of 2.4 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, BOSLE SA generates positive net income of 34 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
34 384 €
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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 59%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
58.577%
Financial autonomy (2024)
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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
47.444%
Asset age ratio (2024)
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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
2016
2017
2018
2020
2021
2022
2023
2024
Debt ratio
51.535
55.845
50.323
57.264
52.621
69.321
65.525
58.577
Financial autonomy
43.753
42.795
45.912
46.441
45.883
43.177
43.522
47.444
Repayment capacity
18.429
13.209
112.5
None
None
None
None
None
Cash flow / Revenue
2.896%
3.672%
0.486%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
58.582024
2022
2023
2024
Q1: 0.57
Med: 9.67
Q3: 48.77
Average+5 pts over 3 years
In 2024, the debt ratio of BOSLE SA (58.58) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
47.44%2024
2022
2023
2024
Q1: 11.12%
Med: 45.04%
Q3: 71.21%
Good
In 2024, the financial autonomy of BOSLE SA (47.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 368.10. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
368.099
Liquidity indicators evolution BOSLE SA
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2020
2021
2022
2023
2024
Liquidity ratio
277.466
263.423
306.148
360.373
320.907
309.407
323.838
368.099
Interest coverage
13.092
7.329
93.49
None
None
None
None
None
Sector positioning
Liquidity ratio
368.12024
2022
2023
2024
Q1: 194.32
Med: 312.53
Q3: 555.86
Good
In 2024, the liquidity ratio of BOSLE SA (368.10) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2024)
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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
0 €
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
0 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
0 j
Inventory turnover (2024)
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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 and payment terms evolution BOSLE SA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2020
2021
2022
2023
2024
Operating WCR
4 303 915 €
4 757 863 €
4 410 820 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
703
677
756
0
0
0
0
0
Customer payment term (days)
59
71
30
0
0
0
0
0
Supplier payment term (days)
151
165
184
0
0
0
0
0
Positioning of BOSLE SA in its sector
Comparison with sector Fabrication d’articles de joaillerie et bijouterie
Valuation estimate
Based on 101 transactions of similar company sales
(all years),
the value of BOSLE SA is estimated at
95 799 €
(range 26 662€ - 195 745€).
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 value2024
101 transactions
26k€95k€195k€
95 799 €Range: 26 662€ - 195 745€
Section all-time
Aggregated at NAF section level
Valuation method used
Net Income Multiple
34 384 €
×
2.8x
=95 800 €
Range: 26 663€ - 195 745€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 101 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 (Fabrication d’articles de joaillerie et bijouterie)
Compare BOSLE SA with other companies in the same sector:
Yes, BOSLE SA generated a net profit of 34 k€ in 2024.
Where is the headquarters of BOSLE SA ?
The headquarters of BOSLE SA is located in LYON (69002), in the department Rhone.
Where to find the tax return of BOSLE SA ?
The tax return of BOSLE SA 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 BOSLE SA operate?
BOSLE SA operates in the sector Fabrication d’articles de joaillerie et bijouterie (NAF code 32.12Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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