Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

BOSTON : revenue, balance sheet and financial ratios

BOSTON is a French company founded 7 years ago, specialized in the sector Restauration traditionnelle. Based in CESSON-SEVIGNE (35510), this company of category ETI shows in 2023 a net income negative of -163 k€. 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 - BOSTON (SIREN 844470930)
Indicator 2023 2022 2021 2020 2019
Revenue N/C N/C N/C N/C N/C
Net income -162 917 € -16 630 € 126 815 € 228 522 € -10 524 €
EBITDA N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, BOSTON records a net loss of 163 k€. This deficit will reduce equity on the balance sheet.

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

-162 917 €

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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 350%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

350.301%

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

16.76%

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

60.5%

Solvency indicators evolution
BOSTON

Sector positioning

Debt ratio
350.3 2023
2021
2022
2023
Q1: 0.2
Med: 35.0
Q3: 128.41
Average

In 2023, the debt ratio of BOSTON (350.30) 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
16.76% 2023
2021
2022
2023
Q1: 5.35%
Med: 29.08%
Q3: 53.84%
Average

In 2023, the financial autonomy of BOSTON (16.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 99.45. 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

99.451

Liquidity indicators evolution
BOSTON

Sector positioning

Liquidity ratio
99.45 2023
2021
2022
2023
Q1: 66.83
Med: 137.52
Q3: 259.63
Average -38 pts over 3 years

In 2023, the liquidity ratio of BOSTON (99.45) 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.

Positioning of BOSTON in its sector

Comparison with sector Restauration traditionnelle

Similar companies (Restauration traditionnelle)

Compare BOSTON with other companies in the same sector:

Frequently asked questions about BOSTON

What is the revenue of BOSTON ?

The revenue of BOSTON is not publicly disclosed (confidential accounts filed with INPI).

Is BOSTON profitable?

BOSTON recorded a net loss in 2023.

Where is the headquarters of BOSTON ?

The headquarters of BOSTON is located in CESSON-SEVIGNE (35510), in the department Ille-et-Vilaine.

Where to find the tax return of BOSTON ?

The tax return of BOSTON 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 BOSTON operate?

BOSTON operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.