Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1988-04-01 (38 years)Status: ActiveBusiness sector: Commerce de détail d'habillement en magasin spécialiséLocation: RIVE-DE-GIER (42800), Loire
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
BOST : revenue, balance sheet and financial ratios
BOST is a French company
founded 38 years ago,
specialized in the sector Commerce de détail d'habillement en magasin spécialisé.
Based in RIVE-DE-GIER (42800),
this company of category PME
shows in 2025 a net income positive of 91 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, BOST generates positive net income of 91 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 8 k€ -> 91 k€.
Net income (2025)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
91 281 €
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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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Item
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 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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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
43.001%
Financial autonomy (2025)
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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
48.058%
Asset age ratio (2025)
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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
2019
2020
2021
2022
2023
2024
2025
Debt ratio
34.661
21.101
34.515
23.944
28.32
31.183
17.876
9.56
16.853
43.001
Financial autonomy
65.155
71.006
64.674
70.315
66.028
65.973
74.131
78.784
66.977
48.058
Repayment capacity
None
None
None
None
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
43.02025
2023
2024
2025
Q1: 2.38
Med: 23.1
Q3: 81.62
Average+26 pts over 3 years
In 2025, the debt ratio of BOST (43.00) 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
48.06%2025
2023
2024
2025
Q1: 13.16%
Med: 41.83%
Q3: 65.16%
Good-18 pts over 3 years
In 2025, the financial autonomy of BOST (48.1%) 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 95.28. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
95.28
Liquidity indicators evolution BOST
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
202.199
216.563
273.198
290.398
223.507
256.525
241.756
143.785
120.903
95.28
Interest coverage
None
None
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
95.282025
2023
2024
2025
Q1: 124.91
Med: 218.23
Q3: 398.1
Watch-12 pts over 3 years
In 2025, the liquidity ratio of BOST (95.28) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
Positioning of BOST in its sector
Comparison with sector Commerce de détail d'habillement en magasin spécialisé
Valuation estimate
Based on 51 transactions of similar company sales
in 2025,
the value of BOST is estimated at
193 665 €
(range 117 353€ - 871 076€).
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 value2025
51 tx
117k€193k€871k€
193 665 €Range: 117 353€ - 871 076€
NAF 5 année 2025
Valuation method used
Net Income Multiple
91 281 €
×
2.1x
=193 665 €
Range: 117 354€ - 871 076€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 51 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'habillement en magasin spécialisé)
Compare BOST with other companies in the same sector:
The revenue of BOST is not publicly disclosed (confidential accounts filed with INPI).
Is BOST profitable?
Yes, BOST generated a net profit of 91 k€ in 2025.
Where is the headquarters of BOST ?
The headquarters of BOST is located in RIVE-DE-GIER (42800), in the department Loire.
Where to find the tax return of BOST ?
The tax return of BOST 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 BOST operate?
BOST operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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