BOULOGNE POINT DU JOUR : revenue, balance sheet and financial ratios

BOULOGNE POINT DU JOUR is a French company founded 36 years ago, specialized in the sector Supermarchés. Based in BOULOGNE-BILLANCOURT (92100), this company of category PME shows in 2023 a revenue of 7.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - BOULOGNE POINT DU JOUR (SIREN 353641152)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 7 723 976 € 7 456 848 € 7 368 128 € 8 303 822 € N/C 7 109 506 € 6 663 383 € 6 559 240 €
Net income 109 514 € 204 115 € 190 006 € 83 982 € 297 005 € 148 626 € 60 096 € 46 876 € 115 918 €
EBITDA N/C 266 256 € 234 609 € 132 980 € 453 931 € N/C 139 213 € 123 568 € 275 208 €
Net margin N/C 2.6% 2.5% 1.1% 3.6% N/C 0.8% 0.7% 1.8%

Revenue and income statement

In 2024, BOULOGNE POINT DU JOUR generates positive net income of 110 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 116 k€ -> 110 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

109 514 €

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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 14%. 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 63%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

13.607%

Financial autonomy (2024) ?
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

63.368%

Asset age ratio (2024) ?
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

21.5%

Solvency indicators evolution
BOULOGNE POINT DU JOUR

Sector positioning

Debt ratio
13.61 2024
2022
2023
2024
Q1: 1.09
Med: 38.53
Q3: 110.8
Good -10 pts over 3 years

In 2024, the debt ratio of BOULOGNE POINT DU JOUR (13.61) 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
63.37% 2024
2022
2023
2024
Q1: 14.11%
Med: 32.0%
Q3: 48.07%
Excellent

In 2024, the financial autonomy of BOULOGNE POINT DU JOUR (63.4%) 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
1.65 years 2023
2022
2023
Q1: 0.0 years
Med: 1.06 years
Q3: 3.1 years
Average -13 pts over 2 years

In 2023, the repayment capacity of BOULOGNE POINT DU JOUR (1.65) 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 302.99. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

302.987

Liquidity indicators evolution
BOULOGNE POINT DU JOUR

Sector positioning

Liquidity ratio
302.99 2024
2022
2023
2024
Q1: 106.02
Med: 141.77
Q3: 201.68
Excellent

In 2024, the liquidity ratio of BOULOGNE POINT DU JOUR (302.99) 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
1.15x 2023
2022
2023
Q1: 0.0x
Med: 1.41x
Q3: 5.66x
Average -11 pts over 2 years

In 2023, the interest coverage of BOULOGNE POINT DU JOUR (1.1x) 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.

Operating WCR (2024) ?
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) ?
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
BOULOGNE POINT DU JOUR

Positioning of BOULOGNE POINT DU JOUR in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 551 transactions of similar company sales in 2024, the value of BOULOGNE POINT DU JOUR is estimated at 637 994 € (range 287 806€ - 1 440 788€). 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 value 2024
551 transactions
287k€ 637k€ 1440k€
637 994 € Range: 287 806€ - 1 440 788€
NAF 5 année 2024

Valuation method used

Net Income Multiple
109 514 € × 5.8x = 637 994 €
Range: 287 807€ - 1 440 788€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 551 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 (Supermarchés)

Compare BOULOGNE POINT DU JOUR with other companies in the same sector:

Frequently asked questions about BOULOGNE POINT DU JOUR

What is the revenue of BOULOGNE POINT DU JOUR ?

The revenue of BOULOGNE POINT DU JOUR in 2023 is 7.7 M€.

Is BOULOGNE POINT DU JOUR profitable?

Yes, BOULOGNE POINT DU JOUR generated a net profit of 110 k€ in 2024.

Where is the headquarters of BOULOGNE POINT DU JOUR ?

The headquarters of BOULOGNE POINT DU JOUR is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of BOULOGNE POINT DU JOUR ?

The tax return of BOULOGNE POINT DU JOUR 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 BOULOGNE POINT DU JOUR operate?

BOULOGNE POINT DU JOUR operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.